The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Longtime owner-occupant." Any person who for at least ten
continuous years has owned and has occupied the same dwelling
place as a principal residence and domicile, or any person who
for at least five years has owned and occupied the same dwelling
as a principal residence and domicile if that person received
assistance in the acquisition of the property as part of a
government or nonprofit housing program. The governing body of a
municipality may require longer periods of home ownership and
occupation for a person to qualify as a longtime owner-occupant.
"Municipality." Any of the following:
(1) a county of the first class;
(2) a county of the second class; or
(3) a city of the second class.
* * *
Section 3. Sections 4 and 6 of the act are amended to read:
Section 4. Deferral or exemption authority.
(a) Adoption of uniform provisions.--The governing body of a
[county of the first and second class] municipality shall have
the power to provide, by ordinance or resolution, for uniform
special real property tax provisions granting longtime owner-
occupants a deferral or exemption or combination thereof, in the
payment of that portion of an increase of real property taxes on
a principal residence which is due to an increase in the market
value of the [real property] principal residence as a
consequence of the refurbishing or renovating of other
[residences] real property or the construction of new
[residences] real property in long-established [residential]
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