61 Pa. Code § 401.31 - Ownership

(a) An owner includes a person in possession under a contract of sale, deed of trust, life estate, joint tenancy, tenancy in common or tenancy by the entirety. An individual who occupies a residence in a condominium or other similar living accommodation whereby he owns title to the premises is an owner.

(b) A contractual obligation to pay property taxes on property owned by another does not qualify an individual for a property tax rebate since he is not the owner of the property.

(c) A claimant will be eligible for a property tax rebate if he and his spouse occupy the homestead and the homestead is the separate property of either the claimant or his spouse.

Notes

61 Pa. Code § 401.31