Bill > HB286

This bill establishes a property tax freeze program for senior citizens and eligible disabled individuals in Pennsylvania. The program allows homeowners who have lived in their property for at least 10 years and meet specific age or disability criteria (65 years or older, widowed and at least 50, or permanently disabled and at least 18) to freeze their property taxes at the base year amount, provided their household income does not exceed $45,000 annually. Participants must apply annually to their local political subdivision using a standardized application form developed by the Department of Revenue, which will be similar to existing property tax rebate claim forms. The bill requires political subdivisions to track and report data about the tax freeze program, including the number of individuals benefiting and the total tax impact. The Department of Revenue must compile an annual report on the program's performance and submit a comprehensive review to the General Assembly by December 31, 2030, to assess the program's effectiveness and eligibility criteria. The tax freeze will remain in effect as long as the homeowner continues to meet the initial eligibility requirements, providing potential long-term tax stability for senior citizens and disabled homeowners.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=286