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PA Bulletin, Doc. No. 22-2040

NOTICES

DEPARTMENT OF MILITARY AND VETERANS AFFAIRS

Determination of Need; Disabled Veterans' Real Estate Tax Exemption

[52 Pa.B. 8292]
[Saturday, December 31, 2022]

 Under 51 Pa.C.S. § 8904 (relating to duty of commission), 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 was 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 51 Pa.C.S. further provides that, beginning on 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. Adjustments were made to the annual income level that became effective on January 1, 2009, 2011, 2013, 2015, 2017, 2019 and 2021.

 During the 2-year period from November 1, 2020, until October 31, 2022, the Consumer Price Index (All Urban Consumers/Seasonally Adjusted) increased by a total of 13.4%. Accordingly, beginning January 1, 2023, the Commission will apply a rebuttable presumption that an applicant for the Disabled Veterans' Real Estate Tax Exemption Program with an annual income of $108,046 or less have need for the exemption. Applicants whose annual income exceeds $108,046 may attempt to rebut the presumption that they do not have need for the exemption by submitting expense documentation that they believe demonstrates their need.

 In applying the $108,046 presumptive income level, the Office of Veterans Affairs will use the following approach when determining the effective date of the exemption:

 Applications pending on December 31, 2022, 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 in accordance as provided by 43 Pa. Code § 5.25 (relating to effective date of exemption).

 Applications pending on December 31, 2022, which did not demonstrate need when applying the prior annual rebuttable presumption income level, but which are eligible under the revised income level applicable on January 1, 2023, shall be effective as of January 1, 2023, unless the presumption is rebutted.

 Applications filed with county boards for the assessment and revision of taxes or similar boards for the assessment of taxes on or after January 1, 2023, 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, 2023, but who believe they qualify after that date, may reapply with the effective date based on the date of the new application as provided by 43 Pa. Code § 5.25.

MARK J. SCHINDLER, 
Major General, PAARNG
Adjutant General

[Pa.B. Doc. No. 22-2040. Filed for public inspection December 30, 2022, 9:00 a.m.]


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