51 Pa.C.S. Ch. 89

in effect

51 Pa.C.S. § 8901 Definitions.

The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Blind." Visual acuity of three-sixtieths or ten two-hundredths, or less normal vision. "Commission." The State Veterans' Commission established under section 1702 (relating to State Veterans' Commission). "Paraplegic." The bilateral paralysis of the upper or lower extremities of the body.

51 Pa.C.S. § 8902 Exemption.

(a) General rule.--Any resident of this Commonwealth shall be exempt from the payment of all real estate taxes levied upon any building, including the land upon which it stands, occupied by that person as a principal dwelling, if all of the following requirements are met: (1) That person has been honorably discharged or released under honorable circumstances from the armed forces of the United States for service in any war or armed conflict in which this nation was engaged. (2) As a result of such military service, that person is blind or paraplegic or has sustained the loss of two or more limbs, or has a service-connected disability declared by the United States Veterans' Administration or its successors to be a total or 100% permanent disability. (3) The dwelling is owned by that person solely, with his or her spouse or as an estate by the entireties. (4) The need for the exemption from the payment of real estate taxes has been determined by the State Veterans' Commission in compliance with the requirements of this chapter. (b) Extension of exemption.--The exemption provided in subsection (a) shall be extended to the unmarried surviving spouse upon the death of the eligible veteran provided that the State Veterans' Commission determines that such spouse is in need of an exemption. (Nov. 29, 2006, P.L.1459, No.161, eff. 60 days) Cross References. Section 8902 is referred to in section 8903 of this title.

51 Pa.C.S. § 8903 Duty of board.

When the conditions specified in section 8902 (relating to exemption) are determined to exist by the board for the assessment and revision of taxes, or by a similar board for the assessment of taxes, and upon the receipt by that board of a certification of need for the tax exemption from the commission, the board shall grant the tax exemption prescribed by section 8902. Notification of the granting of the tax exemption by the board shall be forwarded to the person who has received the exemption from the payment of real estate taxes and to the tax-levying bodies and tax collectors of all political subdivisions imposing taxes upon the dwelling of the person granted the exemption from payment of real estate taxes.

51 Pa.C.S. § 8904 Duty of commission.

The commission shall: (1) Fix uniform and equitable standards for determining the need for exemption from the payment of real estate taxes granted by this act. In fixing such uniform and equitable standards, the commission shall apply a rebuttable presumption that an applicant with annual income of $75,000 or less has a need for the exemption. Beginning on January 1, 2009, and every two years thereafter, the commission shall adjust the annual income level qualifying for the rebuttable presumption of need by an amount equal to the change in the Consumer Price Index in the preceding two years. The commission shall publish the adjusted annual income level qualifying for the rebuttable presumption of need as a notice in the Pennsylvania Bulletin. (2) After submission of proof of need by the applicant for the exemption from payment of real estate taxes, determine the need of the applicant. (3) Review at least once every five years all determinations of need for exemptions from the payment of real estate taxes which have been granted in order to determine any changes in the economic status of applicants bearing upon the question of need. (4) Certify the name and address and the need for exemption from payment of real estate taxes, or termination of such need, to the board for the assessment and revision of taxes, or similar board for the assessment of taxes, having jurisdiction of the assessment of the real property owned solely or as an estate by the entirety and occupied as a residence by the person seeking the tax exemption granted by this chapter. (Nov. 29, 2006, P.L.1459, No.161, eff. 60 days)

51 Pa.C.S. § 8905 Appeals.

Any applicant aggrieved by a determination of the commission may appeal that determination to the Adjutant General under the provisions of Title 2 (relating to administrative law and procedure).

51 Pa.C.S. § 8906 Limitation on sale of exempt real estate.

No real property solely owned, or owned as an estate by the entirety, and used exclusively as a residence by any person who has been granted an exemption from the payment of real estate taxes pursuant to the provisions of this chapter shall be sold for the nonpayment of real property taxes for which the exemption from payment has been granted.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=51Fetched: 10/16/2026