HS-139 Act 60

Percentage of Ownership
When a homestead is owned by someone other than the Claimant and member(s) of the household, the eligible property tax or homestead value is the percentage owned by the household members.

Example: James, Grace and Lucinda jointly own a home and all live in the home. Lucinda is the Claimant. She can use 100% as all owners live in the home.

Example: Tim and Dan own a home. Tim lives in the home. Dan does not. Tim is the Claimant. He can use 50%, as this is his ownership interest in the home.

2005 Act 60 Property Tax
This is the amount calculated from the HS-138 form you filed in 2005. You can find this amount by calling (866)828-2865. Since the State already paid this amount towards your property tax, it is not eligible for the rebate.

You need to enter the 2005 school property tax payment from the State even if it was received for a different homestead owned in 2004.

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