PENNSYLVANIA, July 1 - 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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