PENNSYLVANIA, May 11 - if the claimant is required to pay a pro rata share of the

property taxes levied against the association's land.

(5) Premises occupied by a claimant if the claimant is

required by law to pay a property tax by reason of the

claimant's ownership, including a possessory interest, in the

dwelling, the land or both. An owner includes a person in

possession under a contract of sale, deed of trust, life

estate, joint tenancy or tenancy in common or by reason of

statutes of descent and distribution.

"Household income." All income received by a claimant and

the claimant's spouse while residing in the homestead during the

calendar year for which a rebate is claimed.

"Income." All income from whatever source derived,

including, but not limited to:

(1) Salaries, wages, bonuses, commissions, income from

self-employment, alimony, support money, cash public

assistance and relief.

(2) The gross amount of a pension or annuity, including

50% of railroad retirement benefits for calendar year 2017

and any year thereafter.

(3) Fifty percent of all benefits received under the

Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.),

except Medicare benefits, for calendar year 2017 and any year

thereafter.

(4) Benefits received under State unemployment insurance

laws and veterans' disability payments.

(5) Interest received from the Federal or any state

government or an instrumentality or political subdivision

thereof.

(6) Realized capital gains and rentals.

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