![](data:image/svg+xml;base64,PD94bWwgdmVyc2lvbj0iMS4wIiBlbmNvZGluZz0iVVRGLTgiPz4KPHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHhtbG5zOnhsaW5rPSJodHRwOi8vd3d3LnczLm9yZy8xOTk5L3hsaW5rIiB3aWR0aD0iMTQ4Ny41cHQiIGhlaWdodD0iMTkyNXB0IiB2aWV3Qm94PSIwIDAgMTQ4Ny41IDE5MjUiIHZlcnNpb249IjEuMiI+CjxnIGlkPSJzdXJmYWNlNSI+CjwvZz4KPC9zdmc+Cg==)
(3) Neither the individual nor any other person with
whom the individual owns the property by joint tenancy,
tenancy in common or tenancy by the entireties is currently
claiming or otherwise receiving an exemption under this
section as to other property located in this Commonwealth.
Section 3. Application for exemption.
An individual may apply for the exemption allowed under
section 2 by filing, with the political subdivision that imposes
the tax, a notarized statement containing all of the following:
(1) The applicant's name, residential address and Social
Security number.
(2) A certification that the individual is 65 years of
age or older, currently resides on the property for which the
exemption is claimed and has resided on that property for at
least five consecutive years immediately prior to claiming
the exemption.
(3) The names and Social Security numbers of all other
owners of the property for which the exemption is claimed.
(4) A certification that no taxes are in arrears for the
property.
Section 4. Termination of exemption.
(a) General rule.--Except as provided in subsection (b), the
exemption allowed under section 2 shall be terminated, and the
tax and tax rate shall become current upon sale or transfer of
the property for which the exemption is in effect, including a
transfer under a recorded real property sales contract.
(b) Exception.--The exemption from property tax increase
shall not be terminated under subsection (a) if the sale or
transfer is to a joint owner, tenant in common or tenant by the
entireties who is 64 years of age or older at the time of the
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