PENNSYLVANIA, January 30 - similar living accommodations.

(3) A part of a multidwelling or multipurpose building

and a part of the land upon which it is built.

(4) Premises occupied by reason of a claimant's

ownership or rental of a dwelling located on land owned by a

nonprofit incorporated association, of which the claimant is

a member, 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 or rental, 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.

"Real property taxes." All taxes on a homestead, exclusive

of municipal assessments, delinquent charges and interest, due

and payable during a calendar year.

"Rent rebate in lieu of property taxes." Twenty percent of

the gross amount actually paid in cash or its equivalent in any

calendar year to a landlord in connection with the occupancy of

a homestead by a claimant, irrespective of whether the amount

constitutes payment solely for the right of occupancy or

otherwise.

"Secretary." The Secretary of Revenue of the Commonwealth.

"Veteran." An individual who served in the armed forces of

the United States, including the National Guard.

Section 2903-I. Establishment of program.

The Veterans Property Tax and Rent Rebate Assistance Program

is established in the department and shall be administered as

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