Section 204. Application and proof of claim.
(a) Application.--A taxpayer desiring to take advantage of the special tax provisions under an ordinance or resolution adopted under this act shall notify the local taxing authority granting the special tax provisions in writing on a form provided by the local taxing authority submitted at the time provided in the ordinance or resolution. Only one taxpayer for each homestead shall receive a real estate tax refund or forgiveness of taxes. If at least two taxpayers residing at a homestead meet the qualification for a real estate tax refund or forgiveness of taxes, the taxpayers may determine who shall receive the refund or forgiveness of taxes. If the taxpayers are unable to agree, each local taxing authority shall determine to whom the refund or forgiveness of taxes shall apply.
(b) Proof of claim.--Each application shall include reasonable proof of household income, the location and nature of the property claimed as a homestead and the tax bill or receipt for the real estate taxes owed or paid in connection with the occupancy of the homestead. For the purposes of this subsection, a taxpayer shall not be required to directly pay the real estate taxes.