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PA Bulletin, Doc. No. 25-18

NOTICES

DEPARTMENT OF MILITARY
AND VETERANS AFFAIRS

Determination of Need; Disabled Veterans' Real Estate Tax Exemption

[55 Pa.B. 149]
[Saturday, January 4, 2025]

 Under 51 Pa.C.S. § 8904 (relating to duty of commission), the State Veterans' Commission (Commission) fixes uniform and equitable standards for determining the need for exemption from the payment of real estate taxes. Initially, section 8904 of 51 Pa.C.S. required the Commission to apply a rebuttable presumption of need for applicants with an annual income of $75,000 or less.

 Beginning January 1, 2009, and every 2 years thereafter, section 8904 of 51 Pa.C.S. requires the Commission to adjust the presumptive need level by an amount equal to the change in the Consumer Price Index in the preceding 2 years. Adjustments were made to the presumptive need level in 2009, 2011, 2013, 2015, 2017, 2019, 2021 and 2023.

 During the 2-year period from November 1, 2022, until October 31, 2024, the Consumer Price Index (Northeast all items CPI-U index) increased by a total of 6.1%. Therefore, beginning January 1, 2025, the Commission will apply a rebuttable presumption that applicants for the Disabled Veterans' Real Estate Tax Exemption Program with an annual income of $114,637 or less have need for the exemption. Applicants with an annual income exceeding $114,637 can request a full determination of need in accordance with the rule at 43 Pa. Code § 5.24(d) (relating to processing applications).

 The Commission will use the following approach to determine the effective date of the exemption:

 Applications pending on December 31, 2024, which demonstrate need based on the presumptive need level applicable on or before that date ($108,046), shall be effective based on the date of application in accordance with 43 Pa. Code § 5.25 (relating to effective date of exemption).

 Applications pending on December 31, 2024, which do not demonstrate need based on the presumptive need level applicable on or before that date but demonstrate need under the adjusted presumptive need level applicable on January 1, 2025, shall be effective as of January l, 2025.

 Applications submitted to county boards for the assessment and revision of taxes, or similar boards for the assessment of taxes, on or after January 1, 2025, 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, 2025, but who believe they may qualify under the newly adjusted presumptive need level, can reapply with the effective date based on the date of the new application as provided by 43 Pa. Code § 5.25.

JOHN R. PIPPY, 
Brigadier General, PAARNG
Acting Adjutant General

[Pa.B. Doc. No. 25-18. Filed for public inspection January 3, 2025, 9:00 a.m.]


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