Muscarella v. Commonwealth

OPINION BY

Judge McCULLOUGH.

We consider here whether the estate of a claimant who paid her property taxes for the tax claim year, and was otherwise eligible for a rebate under the Senior Citizens Property Tax and Rent Rebate Assistance Act (Act)1, but died before December 31 of the claim year, should still be entitled to a rebate. The Act provides rebates for a portion of real estate taxes and rents to claimants who meet certain age and income qualifications. The regulations of the Pennsylvania Department of Revenue (Department) relating to this Act also permit the personal representative of a…