HB 286 — An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in assessments of persons and property, providing for senior citizen property tax freeze.

PRINTER'S NO.   231

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                          HOUSE BILL
                          No. 286
                                                  Session of
                                                    2025

     INTRODUCED BY PROKOPIAK, GIRAL, WARREN, SANCHEZ, CEPEDA-FREYTIZ,
        PROBST, BOROWSKI, KHAN, GUENST, McNEILL, PIELLI, CONKLIN,
        DONAHUE, MENTZER, HADDOCK, HILL-EVANS, NEILSON, SCHLOSSBERG,
        DELLOSO, FLEMING AND CERRATO, JANUARY 23, 2025

     REFERRED TO COMMITTEE ON FINANCE, JANUARY 23, 2025


                                      AN ACT
 1   Amending Title 53 (Municipalities Generally) of the Pennsylvania
 2      Consolidated Statutes, in assessments of persons and
 3      property, providing for senior citizen property tax freeze.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby enacts as follows:
 6      Section 1.    Chapter 85 of Title 53 of the Pennsylvania
 7   Consolidated Statutes is amended by adding a subchapter to read:
 8                                 SUBCHAPTER G
 9                     SENIOR CITIZEN PROPERTY TAX FREEZE
10   Sec.
11   8591.   Scope of subchapter.
12   8592.   Definitions.
13   8593.   Authority.
14   8594.   Income eligibility.
15   8595.   Tax freeze.
16   8596.   Application procedure.
17   8597.   Program performance and annual report.
 1   8598.   Report.
 2   § 8591.    Scope of subchapter.
 3      This subchapter relates to senior citizen property tax
 4   freeze.
 5   § 8592.    Definitions.
 6      The following words and phrases when used in this subchapter
 7   shall have the meanings given to them in this section unless the
 8   context clearly indicates otherwise:
 9      "Base payment."      The amount of property tax paid by an
10   applicant in the base year.
11      "Base year."     The tax year preceding the first tax year for
12   which a taxing authority implements the provisions of this
13   subchapter or the tax year immediately preceding an applicant's
14   approval for a tax freeze under section 8595 (relating to tax
15   freeze).
16      "Claimant."     A person who has owned and lived in their home
17   for at least 10 years and meets one of the following
18   requirements:
19             (1)   is at least 65 years of age or whose spouse, if a
20      member of the household, is at least 65 years of age;
21             (2)   is a widow or widower at least 50 years of age; or
22             (3)   is a permanently disabled person at least 18 years
23      of age.
24      "Department."     The Department of Revenue of the Commonwealth.
25      "Household income."     All income as defined in section 1303 of
26   the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known
27   as the Taxpayer Relief Act, received by the claimant and by the
28   claimant's spouse during the calendar year for which a tax
29   deferral is claimed.
30   § 8593.    Authority.

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 1      All political subdivisions shall have the power and authority
 2   to grant annual tax freezes in the manner provided in this
 3   subchapter.
 4   § 8594.    Income eligibility.
 5      A claimant shall be eligible for a tax freeze under this
 6   subchapter if the claimant and the claimant's spouse, if a
 7   member of the household, have a household income not exceeding
 8   $45,000 annually.
 9   § 8595.    Tax freeze.
10      A claimant shall have real property taxes frozen at the
11   claimant's base year amount for as long as the claimant remains
12   eligible under this subchapter.
13   § 8596.    Application procedure.
14      (a)    Initial application.--A person eligible for a tax freeze
15   under this subchapter may apply annually to a political
16   subdivision. In the initial year of application, the following
17   information shall be provided in the application provided under
18   subsection (b):
19             (1)   A certification that the applicant or the
20      applicant's spouse jointly are the owners in fee simple of
21      the homestead upon which the real property taxes are imposed.
22             (2)   Receipts showing timely payment of the immediately
23      preceding year's base payment of real property taxes.
24             (3)   Proof of income eligibility under section 8594
25      (relating to income eligibility).
26             (4)   Other information required by the political
27      subdivision for the purpose of complying with section 8597(c)
28      (relating to program performance and annual report).
29      (b)    Application form.--The department shall develop a
30   standardized application form for use by political subdivisions

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 1   in accordance with the following:
 2             (1)   The application form shall be substantially similar
 3      to the application form for property tax or rent rebate
 4      claims under Chapter 13 of the act of June 27, 2006 (1st
 5      Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.
 6             (2)   The department shall transmit the application form
 7      to the Legislative Reference Bureau for publication in the
 8      next available issue of the Pennsylvania Bulletin and
 9      transmit the application to political subdivisions upon
10      request.
11             (3)   The department may post the application on a
12      publicly accessible Internet website.
13      (c)    Subsequent years.--After the political subdivision
14   authorizes a claimant's initial application, the claimant shall
15   remain eligible for a tax freeze in subsequent years so long as
16   the claimant annually refiles the application with the political
17   subdivision showing that the claimant continues to meet the
18   eligibility requirements of this subchapter.
19   § 8597.    Program performance and annual report.
20      (a)    Duties of department.--The department shall:
21             (1)   Compile a list of political subdivisions that grant
22      a tax freeze under this subchapter.
23             (2)   Compile the aggregate number of individuals granted
24      a tax freeze in each political subdivision that grants a tax
25      freeze under this subchapter.
26             (3)   Calculate the difference between the total amount of
27      real property taxes payable by the individuals granted a tax
28      freeze under this subchapter and the total amount of real
29      property taxes that would have been payable by those
30      individuals but for the tax freeze.

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 1             (4)   Publish an annual report with the information under
 2      paragraphs (1), (2) and (3) and post the annual report on the
 3      department's publicly accessible Internet website.
 4      (b)    Costs.--The department shall collect the information
 5   under subsection (a) in a manner to minimize the costs and
 6   administrative requirements on political subdivisions.
 7      (c)    Duties of political subdivisions.--
 8             (1)   A political subdivision that has granted a tax
 9      freeze under this subchapter shall notify the department in
10      writing and assist the department in compiling the
11      information under subsection (a).
12             (2)   The reporting requirements under this subsection may
13      be submitted electronically to the department.
14   § 8598.    Report.
15      The department shall submit a report with the information
16   under section 8597(a)(1), (2) and (3) (relating to program
17   performance and annual report) and any other relevant
18   information to the General Assembly before December 31, 2030,
19   for the purpose of reviewing the eligibility criteria and
20   effectiveness of the tax freeze under this subchapter.
21      Section 2.     This act shall take effect in 60 days.




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