Bill > SB1033

This bill proposes an amendment to the Pennsylvania Constitution that would expand the ability of local taxing authorities to create special real property tax provisions for longtime owner-occupants. Currently, these tax provisions are limited to counties of the first and second class, but the proposed amendment would remove that geographic restriction, allowing all local taxing authorities to establish uniform special tax provisions for homeowners who have lived in areas experiencing significant property value increases due to neighborhood improvements like renovation or new construction. The bill specifies that local taxing authorities cannot increase their millage rate (the tax rate used to calculate property taxes) to fund these special tax provisions. The amendment would be implemented through a standard constitutional amendment process, which requires passage by the General Assembly in two consecutive legislative sessions, followed by a public referendum where qualified voters will decide whether to approve the change. The Secretary of the Commonwealth would be responsible for advertising the proposed amendment and arranging its submission to voters at the first eligible general or municipal election.

Government Affairs

https://www.palegis.us/legislation/bills/2025/sb1033