Short answer
The state page we reviewed does not say. It explains that the exclusion applies only to a primary residence and that applications must be filed by March 1 with the county assessment office. Plan to ask that office how your approval ends at sale and how the next owner can apply.
What the exclusion is
The Pennsylvania Department of Community and Economic Development explains the homestead exclusion as school property tax relief for a dwelling primarily used as the domicile of an owner who is a natural person. It says only a primary residence is eligible. The assessed value of each approved homestead is reduced by the same amount before the tax is computed.
Deadline and where to apply
To receive relief for tax years beginning July 1 or January 1, the application must be filed by the preceding March 1. The page tells applicants to contact their county assessment office for the county's application form. A buyer who plans to live in your house will need to apply on their own for their own approval.
What the page does not answer
The state page does not explain whether a seller must cancel an exclusion at sale, or how proration of taxes is handled with it. It notes that school districts must notify homeowners by December 31 if their property is not approved or if approval is due to expire. Ask the assessment office what happens to your approval.
At closing
Real estate taxes are typically prorated between buyer and seller at settlement, and the bill may reflect your exclusion. Ask your settlement agent whether the buyer's share will change when their own exclusion starts. This page is general information and not tax advice.
Selling for cash instead
Tax bills and prorations are one more item some owners would rather not sort out in a rush. If you want a direct sale, Kaizen Home Buyers can make a cash offer on the house exactly as it stands. There are no repairs and no agent commission. An offer can come within 24 hours, and closing takes 14 to 30 days or lands on your date. The number is 267-329-0084.