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PA SB469

PA SB469
Authorizing senior citizens to claim an exemption from tax increases as to certain real property; and providing for termination of the exemption.


summary

Introduced
03/14/2023
In Committee
03/14/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

Authorizing senior citizens to claim an exemption from tax increases as to certain real property; and providing for termination of the exemption.

AI Summary

This bill, the Senior Citizens' Property Tax Freeze Act, authorizes senior citizens aged 65 or older who have lived in their residential property for at least 5 consecutive years and have an annual income of no more than $65,000 to claim an exemption from increases in their real property taxes. The exemption terminates upon the sale or transfer of the property, except if the transfer is to another eligible senior co-owner. The Commonwealth's Department of Revenue will reimburse political subdivisions annually for the difference in taxes due to the exemptions. The bill applies starting in the 2024 tax year and repeals any inconsistent laws.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Referred to FINANCE (on 03/14/2023)

Bill Topics

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform
Social Welfare
  • ‐ Services for the Elderly and Senior Citizens

bill text


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