The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Board." The Board of Finance and Revenue of the Commonwealth.
"Claimant." A person who files a claim for property tax rebate or rent rebate in lieu of property taxes and:
(1) was at least 65 years of age or whose spouse, if a member of the household, was at least 65 years of age during a calendar year in which real property taxes or rent were due and payable;(2) was a widow or widower and was at least 50 years of age during a calendar year or part thereof in which real property taxes or rent were due and payable; or(3) was a permanently disabled person 18 years of age or older during a calendar year or part thereof in which the real property taxes or rent were due and payable."Department." The Department of Revenue of the Commonwealth.
"Homestead." A dwelling, whether owned or rented, and so much of the land surrounding it, as is reasonably necessary for the use of the dwelling as a home, occupied by a claimant. The term includes, but is not limited to:
(1) Premises occupied by reason of ownership or lease in a cooperative housing corporation.(2) Mobile homes which are assessed as realty for local property tax purposes and the land, if owned or rented by the claimant, upon which the mobile home is situated, and other similar living accommodations.(3) A part of a multidwelling or multipurpose building and a part of the land upon which it is built.(4) Premises occupied by reason of the claimant's ownership or rental of a dwelling located on land owned by a nonprofit incorporated association, of which the claimant is a member, if the claimant is required to pay a pro rata share of the property taxes levied against the association's land.(5) Premises occupied by a claimant if the claimant is required by law to pay a property tax by reason of the claimant's ownership or rental, including a possessory interest, in the dwelling, the land or both. An owner includes a person in possession under a contract of sale, deed of trust, life estate, joint tenancy or tenancy in common or by reason of statutes of descent and distribution."Household income." All income received by a claimant and the claimant's spouse while residing in the homestead during the calendar year for which a rebate is claimed.
"Income." All income from whatever source derived, including, but not limited to:
(1) Salaries, wages, bonuses, commissions, income from self-employment, alimony, support money, cash public assistance and relief.(2) The gross amount of any pensions or annuities, including railroad retirement benefits for calendar years prior to 1999 and 50% of railroad retirement benefits for calendar years 1999 and thereafter.(3)(i) All benefits received under the Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.), except Medicare benefits, for calendar years prior to 1999, and 50% of all benefits received under the Social Security Act, except Medicare benefits, for calendar years 1999 and thereafter.(ii) Notwithstanding any other provision of this act to the contrary, persons who, as of December 31, 2012, are eligible for the property tax or rent rebate shall remain eligible if the household income limit is exceeded due solely to a Social Security cost-of-living adjustment.(iii) Eligibility in the property tax and rent rebate program pursuant to subparagraph (ii) shall expire on December 31, 2016.(4) All benefits received under State unemployment insurance laws.(5) All interest received from the Federal or any state government or any instrumentality or political subdivision thereof.(6) Realized capital gains and rentals.(7) Workers' compensation.(8) The gross amount of loss of time insurance benefits, life insurance benefits and proceeds, except the first $5,000 of the total of death benefit payments.(9) Gifts of cash or property, other than transfers by gift between members of a household, in excess of a total value of $300.The term does not include surplus food or other relief in kind supplied by a governmental agency, property tax or rent rebate, inflation dividend, Federal veterans' disability payments or State veterans' benefits.
"Permanently disabled person." A person who is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to continue indefinitely, except as provided in section 1304(b)(3) and (c).
"Real property taxes." All taxes on a homestead, exclusive of municipal assessments, delinquent charges and interest, due and payable during a calendar year.
"Rent rebate in lieu of property taxes." Twenty percent of the gross amount actually paid in cash or its equivalent in any calendar year to a landlord in connection with the occupancy of a homestead by a claimant, irrespective of whether such amount constitutes payment solely for the right of occupancy or otherwise.
"Secretary." The Secretary of Revenue of the Commonwealth.
"State veterans' benefits." Service-connected compensation or benefits of any kind provided to a veteran or an unmarried surviving spouse of a veteran by a Commonwealth agency or authorized under the laws of this Commonwealth.
"Widow" or "widower." The surviving wife or the surviving husband, as the case may be, of a deceased individual and who has not remarried except as provided in section 1304(b)(3) and (c).
2006, June 27, P.L. 1873, No. 1(Spec. Sess. No. 1), § 1303, imd. effective. Amended 2014, Oct. 22, P.L. 2555, No. 156, § 1, imd. effective; 2016, Nov. 2, P.L. 969, No. 117, § 1, effective in 60 days [Jan. 3, 2017].