Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4749.4. Deferral or exemption authority

(a) Adoption of uniform provisions.--The governing body of a municipality shall have the power to provide, by ordinance or resolution, for uniform special real property tax provisions granting longtime owner-occupants a deferral or exemption or combination thereof, in the payment of that portion of an increase of real property taxes on a principal residence which is due to an increase in the market value of the principal residence as a consequence of the refurbishing or renovating of other real property or the construction of new real property in long-established areas or areas of deteriorated, vacant or abandoned homes and properties.

(b) Designation of areas.--The governing body of a municipality is authorized to enact ordinances or resolutions which provide for the designation of areas eligible for the special real property tax provisions pursuant to this act.  Before enacting an ordinance or resolution which proposes designating such an area, the governing body shall conduct a public hearing on the proposed ordinance or resolution.

(c) Second class county school districts and municipalities.--School districts and municipalities within second class counties shall have authority to determine their participation in this program within their taxing jurisdiction.  A city of the second class shall have the authority to adopt a real property tax relief program for longtime owner-occupants under this act regardless of whether a county of the second class has adopted a program.