or the claimant's spouse during the claimant's lifetime or
the claimant's spouse's 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 the surviving
spouse's acquisition of the homestead due to death of the
claimant as long as the surviving spouse maintains the
surviving spouse's domicile in the property. The surviving
spouse may continue to participate in the tax deferral
program in subsequent years provided that the surviving
spouse 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 The following acts and parts of acts are repealed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
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