or the claimant's spouse during his or her lifetime or during
their continued ownership of the homestead, the deferred
taxes shall be paid either:
(i) prior to the conveyance of the homestead to any
third party; or
(ii) prior to the passing of the legal or equitable
title, either by will or by statute, to the heirs of the
claimant or the claimant's spouse.
(3) The surviving spouse of a claimant shall not be
required to pay the deferred taxes by reason of his or her
acquisition of the homestead due to death of the claimant as
long as the surviving spouse maintains his or her domicile in
the property. The surviving spouse may continue to
participate in the tax deferral program in subsequent years
provided he or she is eligible under the provisions of this
subchapter.
§ 8556. Preemption.
This subchapter preempts any State or local regulation or law
that provides for the deferral of real estate taxes for elderly
homeowners or that is in any manner inconsistent with this
subchapter.
Section 3. The following acts and parts of acts are repealed
insofar as they are inconsistent with this act:
(1) The act of May 16, 1923 (P.L.207, No.153), referred
to as the Municipal Claim and Tax Lien Law.
(2) The act of July 7, 1947 (P.L.1368, No.542), known as
the Real Estate Tax Sale Law.
(3) The act of June 28, 1967 (P.L.122, No.32), entitled
"An act authorizing and empowering city treasurers of cities
of the second class A to sell at public sale, lands or real
20170HB1396PN1757 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30