16 Pa. Stat. § 4901-A
The following words and phrases as used in this article shall be construed to have the following meaning:
"Base year assessed value," the assessed value upon which the real property tax is levied by the political subdivision in the year prior to the first year real property taxes are levied under a mandated county-wide reassessment.
"Homestead," shall have the same meaning as set forth in the act of March 11, 1971 (P.L. 104, No. 3), known as the "Senior Citizens Rebate and Assistance Act."
"Mandated county-wide reassessment," the application of new assessed values resulting from a county-wide revision of assessment of real property that is completed pursuant to a court order.
"Qualified owner-occupant," a claimant as defined by the act of March 11, 1971 (P.L. 104, No. 3), known as the "Senior Citizens Rebate and Assistance Act," who is qualified to receive a property tax rebate under the "Senior Citizens Rebate and Assistance Act."
"Tax-neutral assessed value," the assessed value calculated under section 1903-A.
"Tax-neutral ratio," the ratio computed by dividing the total assessed values for all properties in the school district in the first year after a mandated county-wide reassessment by the assessed values for all properties in the school district in the year immediately prior to a mandated county-wide reassessment.
16 P.S. § 4901-A