1Amending the act of December 13, 1988 (P.L.1190, No.146),
2entitled "An act establishing standards and qualifications by
3which local tax authorities in counties of the first and
4second class may make special real property tax relief
5provisions," further providing for conditions of deferral or
6exemption.

7The General Assembly of the Commonwealth of Pennsylvania
8hereby enacts as follows:

9Section 1. Section 5(c) of the act of December 13, 1988
10(P.L.1190, No.146), known as the First and Second Class County
11Property Tax Relief Act, is amended and the section is amended
12by adding a subsection to read:

13Section 5. Conditions of deferral or exemption.

14* * *

15(b.1) Counties of the first class.--Upon the determination
16by the governing body of a county of the first class to provide
17relief authorized by this act, such relief shall apply to real
18property taxes owed either to a city or school district of the
19first class.

1(c) Financial need or age.--

2(1) [Neither financial need nor age of the longtime
3owner-occupant shall be a determinant of eligibility in a
4county of the first class.] Upon the determination by the 
5governing body of a county of the first class to provide 
6relief authorized by this act:

7(i) For tax years 2014 through 2023, the governing
8body shall use financial need or age, or both, of the
9longtime owner-occupant to determine eligibility.

10(ii) Beginning with tax year 2024, the governing
11body may use financial need or age, or both, of the
12longtime owner-occupant to determine eligibility.

13(2) School districts and municipalities within a county
14of the second class may determine whether financial need,
15age, or both, of the longtime owner-occupant shall be used to
16determine eligibility.

17Section 2. This act shall take effect immediately.