Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4728.203. Special tax provisions and refund or forgiveness of real estate taxes

(1) A low-income taxpayer shall receive a refund or forgiveness of the part of the low-income taxpayer's real estate tax liability attributable to a real estate tax rate increase or an increase in the assessed value of the taxpayer's homestead occurring after the effective date of an ordinance implementing this act.

(2) If a taxpayer who had previously been eligible to receive a refund or forgiveness of real estate taxes under this act is no longer eligible by reason of failing to meet the low-income requirement provided under this act, the taxpayer shall be billed and shall pay real estate taxes at the then-current real estate tax rate and assessed value.  If for subsequent tax years a taxpayer reestablishes eligibility for refunds or forgiveness of real estate taxes by again meeting the low-income requirements provided under this act, the amount of real estate taxes that the taxpayer is eligible to have refunded or forgiven shall be the part of the taxpayer's real estate tax liability attributable to a real estate tax rate increase or an increase in the assessed value of the taxpayer's homestead occurring no earlier than the calendar year prior to the tax year for which the taxpayer reestablishes eligibility.

(3) The maximum amount of real estate taxes which may be refunded or forgiven may be limited by ordinance.

(4) If a homestead is owned for only a portion of a year or is owned in part by a person who is not a low-income taxpayer, the tax collector shall apportion the real estate taxes in accordance with the period or portion of ownership of the eligible taxpayer in determining the amount of refund or forgiveness for which a taxpayer is eligible.