HR 457 — A Resolution directing the Legislative Budget and Finance Committee to conduct a study and issue a report on the feasibility of eliminating property taxes for certain seniors in this Commonwealth.

PRINTER'S NO.   3075

                  THE GENERAL ASSEMBLY OF PENNSYLVANIA



           HOUSE RESOLUTION
              No. 457
                                              Session of
                                                2026

     INTRODUCED BY CONKLIN, HILL-EVANS, McNEILL, BRENNAN, VENKAT,
        GUZMAN, MARCELL, MENTZER, HADDOCK, DOUGHERTY, GALLAGHER,
        PUGH, PARKER, DELLOSO, MALAGARI, GILLEN, CEPEDA-FREYTIZ AND
        CIRESI, MARCH 23, 2026

     REFERRED TO COMMITTEE ON FINANCE, MARCH 24, 2026


                               A RESOLUTION
 1   Directing the Legislative Budget and Finance Committee to
 2      conduct a study and issue a report on the feasibility of
 3      eliminating property taxes for certain seniors in this
 4      Commonwealth.
 5      WHEREAS, Pennsylvania has more than 2.5 million residents 65
 6   years of age or older and at least 39.4% of homeowners in this
 7   Commonwealth are seniors; and
 8      WHEREAS, As the population ages, many are expected to reside
 9   in this Commonwealth for the remainder of their lives; and
10      WHEREAS, In addition, the growing trend for older Americans
11   to age in place will contribute to high home ownership of older
12   Pennsylvanians; and
13      WHEREAS, Although real estate tax rates vary in this
14   Commonwealth, the average tax rate in 2022 was 1.26% of a home's
15   assessed value, however, property taxes continue to increase
16   even when the pensions that many seniors rely on for income does
17   not increase; and
18      WHEREAS, The average property tax rate in Pennsylvania is
 1   estimated at 1.41%, which is the 12th highest property tax rate
 2   in the United States; and
 3      WHEREAS, It is understandable that property taxes can be a
 4   financial burden to many seniors living in Pennsylvania,
 5   especially considering that the average retirement income in
 6   this Commonwealth is $2,033 per month or $24,392 per year; and
 7      WHEREAS, With the median annual property tax in this
 8   Commonwealth being $2,223, and the median school tax burden for
 9   a homeowner being $2,700, the average senior spends over one
10   month's income on property taxes; and
11      WHEREAS, Many seniors who struggle to pay property taxes fear
12   the loss of their home; and
13      WHEREAS, In Pennsylvania, when property taxes are unpaid for
14   two years, the property is subject to tax sale; and
15      WHEREAS, Each county oversees their own tax sale process,
16   which includes the sales of thousands of properties across this
17   Commonwealth; and
18      WHEREAS, Seniors in this Commonwealth deserve protection and
19   should not lose their home to unpaid taxes that they can no
20   longer afford; therefore be it
21      RESOLVED, That the House of Representatives direct the
22   Legislative Budget and Finance Committee to conduct a study and
23   issue a report on the feasibility of eliminating property taxes
24   for certain seniors in this Commonwealth; and be it further
25      RESOLVED, That the study include findings on the following:
26          (1)   The feasibility of exempting seniors with low-income
27      seniors from property taxes in this Commonwealth.
28          (2)   The feasibility of implementing a graduated property
29      tax scale ranging from exemption for low-income seniors to
30      reduction of property taxes for middle-income seniors.

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 1          (3)    Precautions to eliminate fraud or abuse of the
 2      elimination or reduction in property taxes for certain
 3      seniors.
 4          (4)    Alternate sources of income for municipalities and
 5      counties if seniors with low to middle incomes are granted an
 6      exemption or reduction of property taxes in this
 7      Commonwealth;
 8   and be it further
 9      RESOLVED, That the Legislative Budget and Finance Committee
10   issue a report of its findings to the General Assembly within
11   120 days of the adoption of this resolution.




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