File: DFAC
West Chester Area
School District
SECTION:
TITLE:
ADOPTED:
REVISED:
REVENUES
DISABLED VETERANS PROPERTY
TAX REFUNDS
November 28, 2011
DFAC - DISABLED VETERANS PROPERTY TAX REFUNDS
1. Purpose/Authority
Pa. Const. Art. 8,
Sec. 2(c); 51 Pa. C.S.
§§8901 et. seq.;
43 Pa. Code §§5.21
et. seq.
43 Pa. Code §5.25(b)
2. Definitions
43 Pa. Code §5.25
3. Guidelines
72 P.S. §5566b
Disabled veterans who are residents of the School District may qualify for an
exemption from payment of all real property taxes upon their occupied
residence in accordance with Pa. Const. Art 8, Sect. 2(c), 51 Pa. C.S. §§8901
et. seq., and 43 Pa. Code §§5.21 et. seq. Interested veterans are directed to
contact the Veterans’ Affairs Office in their County of residence for assistance
in applying for the exemption.
The Board of School Directors has decided to utilize the grace exemption for
qualified disabled veterans provided for in 43 Pa. Code §5.25(b), consistent
with the Pennsylvania Constitution.
As defined in 43 Pa. Code §5.25, the effective date of a granted tax exemption
for disabled veterans is the date the written request for an exemption is first
filed with the appropriate County Board for Assessment and Revision of
Taxes.
When the effective date of the qualified disabled veterans exemption falls after
the commencement of a tax period, the Board of School Directors shall
consider the property exempt as of the effective date of the exemption and
allow for a pro-rated refund of real property taxes after the effective date.
As provided in 72 P.S. §5566b, a written application to the District shall be
made requesting a pro-rated refund of real property taxes paid to the District
after the effective date of the qualified disabled veteran exemption. The
written application shall be accompanied by documentation of the grant of the
exemption and its effective date. A disabled veteran shall be entitled to obtain
a property tax refund pursuant to this policy regardless whether the veteran has
unpaid property taxes in previous tax periods.
This is a new policy that allows the Board to approve a disabled
veteran for property tax relief.
West Chester Area School District, West Chester, Pa
Page 1 of 1