CALCULATION OF REBATE

§ 401.71. Table of rebate.

 (a)  The amount of any claim for a property tax rebate for real property taxes due and payable during the calendar years 1971 and 1972, or a rent rebate in lieu of property taxes, as defined in §  401.1 (relating to definitions), for rent due and payable during calendar 1972 shall be determined in accordance with the following table:

Household Income	Percentage of Real Property Taxes or Percentage of Rent Rebate in Lieu of Property Taxes Allowed as Rebate
$0-$ 999	100%
1000- 1499	90%
1500-1999	80%
2000-2499	70%
2500-2999	60%
3000-3499	50%
3500-3999	40%
4000-4999	30%
5000-5999	20%
6000-7499	10%

 (b)  The amount of any claim for a property tax rebate or rent rebate in lieu of property taxes as defined in §  401.1, for real property taxes or rent due and payable during the calendar year 1973 and thereafter shall be determined in accordance with the following table:

Household Income	Percentage of Real Property Taxes or Percentage of Rent Rebate in Lieu of Property Taxes Allowed as Rebate
$0-$2999	100%
3000- 3499	90%
3500- 3999	80%
4000- 4499	70%
4500- 4999	60%
5000- 5499	50%
5500- 5999	40%
6000-6499	30%
6500-6999	20%
7000-7499	10%

 (c)  The ‘‘percentage’’ is based upon ‘‘household income’’ (column on left) as defined in §  401.1. The percentage of real property taxes or rent rebate in lieu of property taxes allowed as rebate (column on right) multiplied by the real property taxes or rent rebate in lieu of property taxes as defined in §  401.1, determines the amount of rebate allowed.

 (d)  No claim shall be allowed if the amount of rebate computed in accordance with this section is less than $10, and the maximum amount of rebate payable shall not exceed $200.

Cross References

   This section cited in 61 Pa. Code §  401.57 (relating to multiple homestead).

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