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PA Bulletin, Doc. No. 09-26

NOTICES

DEPARTMENT OF MILITARY AND VETERANS AFFAIRS

Determination of Need; Disabled Veterans' Real Estate Tax Exemption

[39 Pa.B. 103]
[Saturday, January 3, 2009]

   Under 51 Pa.C.S. § 8904 (relating to duty commission), as amended by the act of November 29, 2006 (P. L. 1409, No. 161), the State Veterans' Commission (Commission) fixes uniform and equitable standards for the determination of need for certain disabled veterans and their unmarried surviving spouses to qualify for an exemption from real estate taxes on their principal dwellings. In so doing, the Commission is required by law to apply a rebuttable presumption that an applicant with annual income of $75,000 or less has a need for the exemption.

   Section 8904 of the act further provides that, beginning January 1, 2009, the Commission will adjust the annual income level qualifying for the rebuttable presumption in an amount equal to the change in the Consumer Price Index for the preceding 2 years. During the 2-year period from December 1, 2006, until November 30, 2008, the Consumer Price Index (All Urban Consumers/Seasonally Adjusted) increased by a total of 5.4%. Accordingly, beginning January 1, 2009, the Commission will apply a rebuttable presumption that an applicant for the Disabled Veterans' Real Estate Tax Exemption program with an annual income of $79,050 or less demonstrates a need for the exemption.

   In applying the $79,050 annual income level, the Office of Deputy Adjutant General for Veterans' Affairs will follow the following approach in determining the effective date of the exemption.

   Applications pending on December 31, 2008, which are determined to demonstrate need based on eligibility criteria applicable on or before that date, shall be effective based on the date of application as provided by 43 Pa. Code § 5.25 (relating to effective date of exemption).

   Applications pending on December 31, 2008, which did not demonstrate need applying the prior annual rebuttable presumption income level, but which would meet the need eligibility criteria applicable on January 1, 2009, shall be effective as of January 1, 2009.

   Applications filed with the local boards for assessment and revision of taxes or similar board or agency on or after January 1, 2009, shall be effective based on the date of application as provided by 43 Pa. Code § 5.25.

   Applicants who were denied certificates of need prior to January 1, 2009, but who believe they qualify after that date, may reapply, with the effective date of any exemption being based on the date of the new application as provided by 43 Pa. Code § 5.25.

JESSICA L. WRIGHT,   
Major General,
PAARNG
The Adjutant General

[Pa.B. Doc. No. 09-26. Filed for public inspection January 2, 2009, 9:00 a.m.]


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