HB 2153 amends Pennsylvania's Taxpayer Relief Act to redirect property tax revenue from data centers toward tax relief for homeowners and farmers. It defines "data center" as facilities primarily housing AI infrastructure (including servers, power systems, and AI equipment) and requires school districts to use all revenue from data center property taxes to fund homestead and farmstead tax exclusions. In the first fiscal year data center taxes are fully collected, all revenue must cover these exclusions; in subsequent years, the amount equals the first year's revenue. School districts must itemize these exclusions on tax bills, showing the original tax, exclusion amount, and final payment. This directly affects school districts collecting data center taxes and homeowners/farmers receiving reduced tax bills.
HB 2116 amends Pennsylvania's Taxpayer Relief Act to provide additional property tax relief for low-income senior citizens. It creates a 50% supplemental rebate on top of existing property tax rebates for seniors with household income ≤ $30,000 who live in cities other than first-class cities (e.g., Philadelphia), school districts, or second-class A cities. The bill changes income calculation by allowing property taxes paid on primary residences to reduce taxable income, and updates rebate schedules with annual inflation adjustments based on the Consumer Price Index. These changes directly affect seniors aged 65+ with low fixed incomes who qualify for base property tax or rent rebates.
HB 2092 requires Pennsylvania school districts to use state funds received for approved school construction projects to reduce the associated debt rather than treating them as general revenue. Districts that received funds before the bill's effective date must reduce debt by the full amount of those funds, while districts receiving funds after must apply the funds directly to the project's debt. As debt is reduced, districts must lower their property tax rates (millage) proportionally. This applies to all school districts with construction projects approved under the Fiscal Code, directly affecting how they manage debt and local tax rates.
HB 416 establishes a new Child Care Staff Recruitment and Retention Program to support early childhood educators and creates a Rural Health Transformation Program to improve healthcare access in underserved areas. It also streamlines permit processes for economic development projects through the Streamlining Permits for Economic Expansion and Development Program. These provisions are integrated into the 2025 state budget implementation, alongside administrative updates to tax collection procedures, state fund management, and reporting requirements for agencies like the Department of Revenue and Treasury. The bill does not alter existing tax rates or create new funding streams but modifies how current state financial systems operate.
HB 1058 amends Pennsylvania's State Lottery Law to adjust the minimum percentage of lottery revenues dedicated to senior programs. It reduces the required allocation from 20% (for fiscal years 2019-2025) to 10% for fiscal years beginning after June 30, 2025. This directly affects seniors aged 65+ who receive property tax relief and reduced-fare transit services funded by lottery revenues. The change modifies Section 303(a)(11)(iv) of the law, specifying the new funding percentage starting in 2026. The bill became law on July 21, 2025, as Act No. 37 of 2025.
HB 2066 repeals Pennsylvania's inheritance tax system by removing Article XXI ("Inheritance and Estate Tax Act") from the 1971 Tax Reform Code. This eliminates the state-level inheritance tax that would have applied to property transferred upon death. The bill directly affects individuals who would have owed this tax on estates or gifts, removing a layer of state taxation on inherited assets. The repeal is comprehensive, striking the entire framework of definitions, exemptions, and procedures related to inheritance tax from the tax code.
SB 407 amends Pennsylvania's disabled veterans' real estate tax exemption law to clarify eligibility rules. It establishes an automatic exemption for disabled veterans with annual household income of $75,000 or less (adjusted every two years using the Consumer Price Index), while requiring additional proof of need for applicants earning above this threshold. The bill defines "annual income" broadly to include pensions, disability payments, and other sources, while excluding certain benefits like Medicare or food assistance. The state commission must publish updated income thresholds biennially in the Pennsylvania Bulletin. This directly affects disabled veterans seeking property tax relief by standardizing income-based eligibility.
HB 465 (2025) amends Pennsylvania's Public School Code to redirect a portion of commercial property taxes collected by school districts to intermediate units for redistribution. School districts with commercial properties valued at $10 million or more must send increasing percentages of those taxes (starting at 10% in year one, rising to 70% by year seven) to their intermediate unit's commercial property tax group. The intermediate unit then redistributes these funds to school districts based on each district's average daily student enrollment relative to the total enrollment of all districts it serves. This bill directly affects school districts containing high-value commercial properties, changing how their commercial tax revenue is collected and allocated.
HB 1072 modifies two existing laws: it updates the Taxpayer Relief Act to clarify eligibility and application processes for senior citizens' property tax and rent rebate programs, directly affecting seniors who qualify for these benefits. It also amends the State Lottery Law to specify how lottery revenue funds are allocated and managed. The bill makes concrete changes to how rebate claims are filed and paid under the senior assistance program, while adjusting the disposition of lottery funds. These amendments aim to streamline administration without creating new programs or altering benefit amounts.
SB 393, the Senior Citizens' Property Tax Freeze Act, allows Pennsylvania residents aged 65+ who live on their property for at least five years and earn under $65,000 annually to freeze their real property tax increases. To qualify, applicants must submit a notarized form proving eligibility and submit annual income proof. The exemption ends if the property is sold or transferred (except to another eligible senior), and the state will reimburse local governments for lost tax revenue. The law applies starting January 1, 2026, and replaces conflicting existing laws. This directly affects qualifying seniors owning residential property in Pennsylvania.
