52 chapters · 451 sections in this title.
51 Pa.C.S. § 8901 Definitions
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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…
51 Pa.C.S. § 8902 Exemption
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(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) Tha…
51 Pa.C.S. § 8903 Duty of board
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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 exempt…
51 Pa.C.S. § 8904 Duty of commission
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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 wi…