The Commonwealth Court has deemed unconstitutional state regulations barring estates from collecting tax rebates under the Senior Citizens Property Tax and Rent Rebate Assistance Act if the senior citizens paid taxes for the year but died before they could collect the rebates.
On March 14, a deeply split en banc panel ruled that estates can seek rebates under the act if they meet any of the three criteria outlined in the definition of “claimant” under 53 P.S. Section 6926.1303.
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