(4) A person who owns real property as a result of being
a beneficiary of a will or trust or as a result of intestate
succession.
(5) A person who owns or is purchasing a dwelling on
leased land.
(6) A person holding a life lease in real property
previously sold or transferred to another or a tenant who
possesses and resides under a life lease and is contractually
responsible for making all necessary real estate tax
payments.
(7) A person in possession under a life estate.
(8) A grantor who has placed the real property in a
revocable trust.
(9) A member of a cooperative as defined in 68 Pa.C.S. §
4103 (relating to definitions).
(10) A unit owner of a condominium as defined in 68
Pa.C.S. § 3103 (relating to definitions).
(11) A partner of a family farm partnership or a
shareholder of a family farm corporation as the terms are
defined in section 1101-C of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971.
* * *
Section 2. This act shall take effect in 60 days.
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