- (a) An applicant for a property tax deferral shall complete and file Form PA-30, “Tax Deferral Application for Elderly or Disabled,” with the municipal assessing officials in the municipality in which the property tax deferral is claimed by March 1 following the date of notice of tax, on an annual basis.
- (b) If there is a mortgage against the property, the mortgage holder shall indicate approval for the property tax deferral by dated signature prior to Form PA-30 being filed with the municipal assessing officials.
Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 418.02)