(a) Initial application.--Any person eligible for a tax deferral under this subchapter may apply annually to the political subdivision. In the initial year of application, the following information shall be provided in the manner required by the political subdivision:
(1) A statement of request for the tax deferral.
(2) A certification that the applicant or the applicant and his or her spouse jointly are the owners in fee simple of the homestead upon which the real property taxes are imposed.
(3) A certification that the applicant's homestead is adequately insured under a homeowner's policy to the extent of all outstanding liens.
(4) Receipts showing timely payment of the immediately preceding year's nondeferred real property tax liability.
(5) Proof of income eligibility under section 8574 (relating to income eligibility).
(6) Any other information required by the political subdivision.
(b) Subsequent years.--After the initial entry into the program, a claimant shall remain eligible for tax deferral in subsequent years so long as the claimant continues to meet the eligibility requirements of this subchapter.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 85 - Assessments of Persons and Property
Section 8561 - Scope of subchapter
Section 8564 - Installment payments
Section 8565 - Assessments and appeals for certain tax years
Section 8571 - Short title of subchapter
Section 8574 - Income eligibility
Section 8576 - Application procedure
Section 8577 - Contents of application
Section 8578 - Attachment and satisfaction of liens
Section 8581 - Short title of subchapter
Section 8583 - Exclusion for homestead property
Section 8584 - Administration and procedure
Section 8585 - Exclusion for farmstead property