51 Pa.C.S. § 8903

When the conditions specified in section 8902 (relating to exemption) are determined to exist by the board for the assessment and revision of taxes, or by a similar board for the assessment of taxes, and upon the receipt by that board of a certification of need for the tax exemption from the commission, the board shall grant the tax exemption prescribed by section 8902. Notification of the granting of the tax exemption by the board shall be forwarded to the person who has received the exemption from the payment of real estate taxes and to the tax-levying bodies and tax collectors of all political subdivisions imposing taxes upon the dwelling of the person granted the exemption from payment of real estate taxes.