§ 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). […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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).
§ 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 […]
