(a) Application.--Any person desiring to take advantage of the special tax provisions pursuant to ordinance adopted under this act shall notify each city of the first class granting the special tax provisions in writing on a form provided by it submitted at the time provided in the ordinance or regulation. Only one taxpayer for each homestead shall be entitled to the real estate tax refund or forgiveness of taxes. If two or more persons residing at any homestead meet the qualification for a real estate tax refund or forgiveness of taxes, they may determine among themselves who shall receive the refund or forgiveness of taxes. If they are unable to agree, each city of the first class shall determine to whom the refund or forgiveness of taxes is to apply.

(b) Proof of claim.--Each application shall include reasonable proof of household income, the location and nature of the property claimed as a homestead and the tax bill or receipt for the real estate taxes owed or paid in connection with the occupancy of the homestead. It shall not be necessary that real estate taxes are paid directly by the taxpayer. The first application filed shall include proof that the taxpayer or the taxpayer's spouse is or will be 65 years of age or older during the calendar year in which real estate taxes are due and payable.