(a) Eligibility of real property for the exemption granted by this subchapter shall be determined for each tax year separately. Applications shall be submitted by the owner to the Lieutenant Governor for referral to the tax assessor on or before October 1, of the tax year for which such exemption is sought.
(b) Application for the exemption under this subchapter shall be on a form prescribed by the tax assessor, with the approval of the Lieutenant Governor, and provided for the use of applicants by the assessor. A certification or a sworn statement by the real property owner that the facts set forth in the application are true shall be submitted with the application. A certification shall be considered as if made under oath.