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 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 The following acts and parts of acts are repealed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
of the second class A to sell at public sale, lands or real
estate upon which the taxes, assessed and levied by the city,
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