Section 4. Special tax provisions; refund or forgiveness of
real estate taxes.
(a) General rule.--Any taxpayer within a city of the first class who meets the standards and qualifications established by this act shall be deemed a separate class of subjects of taxation, and, as such, each governing body of a city of the first class may by ordinance provide that such taxpayers shall be entitled to the benefit of the special tax provisions of this act.
(b) Refund or forgiveness of real estate taxes.--Pursuant to the provisions of such ordinance, eligible taxpayers shall be entitled to a refund or forgiveness which have been paid over to or would, except for the provisions of this act, be payable to cities of the first class and school districts of the first class for real estate taxes authorized or imposed for city and school district purposes in accordance with the following provisions:
(1) Low-income senior citizens taxpayers shall be
entitled to receive refunds or forgiveness of that part of
their real estate tax liability attributable to any real
estate tax rate increase or an increase in the assessed value
of the taxpayer's homestead occurring after the effective
date of any ordinance implementing this act.
(2) In the event that a taxpayer who had previously been
eligible to receive refunds or forgiveness of taxes as
authorized by 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 is that
part of their real estate tax liability attributable to any
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.