The taxpayer must complete and file a PA-40 Schedule D. Giving up Mineral Rights or Ownership. Is there a regulation on leasing and renting tangible personal property?If the property is outside PA, fill in the oval. Persons who purchase tangible personal property for the predominant purpose of renting or leasing it to others are entitled to claim the resale exemption. The regulation on leasing and renting tangible personal property can be found in the PA Code. A notforprofit rental to a family member isn't treated as a regular rental. You must submit a copy of the Certificate of Occupancy. This video guide provides step-by-step instructions on how to file an application for a rebate of Pennsylvania property tax or rent paid. , personal property--. If I rent my furnished home or condo for a few months, do I have to file a Tangible Personal Property Tax Return?