Bill > SB23

This bill introduces a senior property tax freeze program for Pennsylvania municipalities, allowing seniors 65 and older to effectively lock in their property tax rate under specific conditions. Seniors who have lived in Pennsylvania for at least five years and meet income requirements (initially households with income not exceeding $65,000 or property taxes exceeding 10% of household income) can apply annually to freeze their property tax at the base year rate. The tax freeze applies only to the applicant's primary residence and will be transferred if the senior moves within the same political subdivision. The Department of Community and Economic Development will oversee the program, develop a standardized application, and compile annual reports tracking the program's implementation across different municipalities. The income eligibility threshold will be adjusted annually based on the Consumer Price Index. If an eligible applicant dies, their spouse may continue to receive the tax freeze if they are at least 60 years old and meet the income requirements. The bill mandates a comprehensive review of the program by December 31, 2029, to assess its effectiveness and eligibility criteria, ensuring ongoing evaluation of this tax relief initiative for senior citizens.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=S&type=B&bn=23