An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in assessments of persons and property, providing for senior citizen property tax freeze.

This bill establishes a new program to freeze property taxes for eligible senior citizens and disabled individuals in Pennsylvania. To qualify, applicants must own and live in their home for at least 10 years, have a household income of $45,000 or less, and meet specific age or disability criteria. If approved, the property tax amount is locked at the level paid in the base year, and the freeze continues as long as the person remains eligible and renews their application annually. The Department of Revenue will create a standardized application form and publish annual reports detailing how many people participate and the total tax savings generated by the program.