1. (a) Form PA-29 shall be completed and filed by every applicant for a property tax credit or exemption with the municipal assessing officials in the municipality in which the property tax credit or exemption is claimed.

2. (b) Form PA-29 shall document that the applicant for a property tax credit or exemption is:

   1. (1) The owner of the residential real estate or other property, if applicable, on which the property tax credit or exemption is claimed, in accordance with Rev 402.03; and
   2. (2) Eligible for the property tax credit or exemption on April 1 in the tax year in which the property tax credit or exemption is claimed.

Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 419.01)