61 Pa. Code § 403.1
A claim for a property tax rebate or rent rebate in lieu of property taxes shall be filed with the Department of Revenue, Property Tax or Rent Rebate Bureau, on or before the thirtieth day of June of the year next succeeding the end of the calendar year in which real property taxes or rent were due and payable. Effective for 1972 claims for property tax rebates or rent rebates in lieu of property taxes only, widowers and renters requesting rebates by virtue of the amendment dated December 5, 1973 (Act 136) to the Senior Citizens Property Tax Assistance Act of March 11, 1971 (P. L. 104, No. 3) (72 P. S. §§ 4751-1-4751-12), may file their first claim for a rebate with the Department no later than June 6, 1974. If the last day for filing of the claim falls on Saturday, Sunday or a legal holiday, a claim filed on the next regular business day will be accepted as timely filed.
61 Pa. Code § 403.1