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)
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Longtime owner-occupant." Any person who for at least:
(1) ten continuous years, or such longer period of time
as required by the governing body of the municipality under
section 4(d), has owned and has occupied the same dwelling
place as a principal residence and domicile[, or any person
who for at least]; or
(2) five years, or such longer period of time as
required by the governing body of the municipality under
section 4(d), has owned and occupied the same dwelling as a
principal residence and domicile if that person received
assistance in the acquisition of the property as part of a
government or nonprofit housing program.
"Municipality." Any of the following:
(1) a county of the first class;
(2) a county of the second class; or
(3) a city of the second class.
* * *
Section 3. Sections 4 and 6 of the act are amended to read:
Section 4. Deferral or exemption authority.
(a) Adoption of uniform provisions.--The governing body of a
[county of the first and second class] 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 [real property] principal residence as a
20230HB0788PN0737 - 2 -
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