This act shall be construed to authorize the governing bodies of cities of the first class to provide by ordinance for the implementation of the special tax provisions contained in this act which allow for the refund or forgiveness of real property tax liability of certain low-income senior citizens attributable to real property tax rate increases and increases in the assessed value of the low-income senior citizen's homestead, thereby implementing section 2(b)(ii) of Article VIII of the Constitution of Pennsylvania.