53 Pa. C.S. § 8576
(a) Initial application.--Any person eligible for a tax deferral under this subchapter may apply annually to the political subdivision. In the initial year of application, the following information shall be provided in the manner required by the political subdivision:
(1) A statement of request for the tax deferral.
(2) A certification that the applicant or the applicant and his or her spouse jointly are the owners in fee simple of the homestead upon which the real property taxes are imposed.
(3) A certification that the applicant's homestead is adequately insured under a homeowner's policy to the extent of all outstanding liens.
(4) Receipts showing timely payment of the immediately preceding year's nondeferred real property tax liability.
(5) Proof of income eligibility under section 8574 (relating to income eligibility).
(6) Any other information required by the political subdivision.
(b) Subsequent years.--After the initial entry into the program, a claimant shall remain eligible for tax deferral in subsequent years so long as the claimant continues to meet the eligibility requirements of this subchapter.
53 Pa.C.S. § 8576