55 Pa. Code § 4310.19 - Criteria for abatement or modification in hardship cases
The following is a list of criteria for abatement or modification in hardship cases:
(1) If
the ratio of debt payments to income exceeds or is equal to .8, abate the
liability.
(2) If the ratio is less
than .8, but greater than or equal to .7, modify the liability to 25% of the
assessed amount.
(3) If the ratio is
less than .7, but greater than or equal to .6, modify the liability to 50% of
the assessed amount.
(4) If the
ratio is less than .6, but greater than or equal to .5, modify the liability to
75% of the assessed amount.
(5) If
the ratio is less than .5, liability shall be neither abated nor
modified.
Notes
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