53 Pa. Stat. § 6926.1305

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 6926.1305 - Filing and payment of claim
(a)General rule.--Except as otherwise provided in subsection (b), a claim for property tax or rent rebate shall be filed with the department on or before the 30th day of June of the year next succeeding the end of the calendar year in which real property taxes or rent was due and payable.
(b)Exception.--A claim filed after the June 30 deadline until December 31 of such calendar year shall be accepted by the secretary as long as funds are available to pay the benefits to the late filing claimant.
(c)Payments from State Lottery Fund.--Except as provided under subsection (e)(3), no reimbursement on a claim shall be made from the State Lottery Fund earlier than the day following the 30th day of June provided in this chapter on which that claim may be filed with the department.
(d)Eligibility of claimants.--
(1) Only one claimant from a homestead each year shall be entitled to the property tax or rent rebate.
(2) If two or more persons are able to meet the qualifications for a claimant, they may determine who the claimant shall be.
(3) If they are unable to agree, the department shall determine to whom the rebate is to be paid.
(e) Deleted by 2023, Aug. 4, P.L. 29, No. 7, § 2, effective in 60 days [Oct. 3, 2023].

53 P.S. § 6926.1305

2006, June 27, P.L. 1873, No. 1(Spec. Sess. No. 1), § 1305, imd. effective. Amended 2020, May 19, P.L. 146, No. 20, § 1, imd. effective; 2023, Aug. 4, P.L. 29, No. 7, § 2, effective in 60 days [Oct. 3, 2023].