HB 32 amends Pennsylvania's Taxpayer Relief Act to clarify income definitions for senior citizens' property tax and rent rebate programs. It specifically adds a temporary exception: seniors who were already eligible for rebates as of December 31, 2012, may retain eligibility if their household income limit is exceeded solely due to Social Security cost-of-living adjustments (COLAs). This exception applies only to income increases from Social Security COLAs, not other income sources, and expires on December 31, 2016. The change directly affects seniors whose rebate eligibility was previously jeopardized by automatic Social Security payment increases.
HB 537 amends Pennsylvania's Emergency and Law Enforcement Personnel Death Benefits Act to provide property tax relief for the primary residences of deceased public safety workers. It directs the state to pay local tax authorities the full property tax amount for the surviving spouse's or minor children's primary residence for five years after death (or until the home is sold), if no spouse or minor children survive, the benefit goes to parents. The bill requires surviving family members to provide the tax bill to the relevant department to trigger payments. This change directly affects families of covered personnel, including paid and volunteer firefighters, law enforcement officers, and other emergency responders who died while on duty.
SB 94 amends Pennsylvania's Taxpayer Relief Act to clarify how income is defined for senior citizens' property tax and rent rebate eligibility. It specifically allows seniors who were eligible for the rebate as of December 31, 2012, to retain their eligibility if their household income exceeds the limit solely due to a Social Security cost-of-living adjustment, but this exception expires on December 31, 2016. The bill updates the definition of "income" to include specific rules for counting Social Security benefits, excluding Medicare, and applies to tax years beginning after December 31, 2026. This directly affects low-income seniors in Pennsylvania who rely on these rebates.
HB 625 proposes a constitutional amendment allowing counties of the first and second class in Pennsylvania to create uniform tax exemptions for longtime owner-occupants of homes in neighborhoods where property values have risen significantly due to renovations or new construction. The bill specifically prohibits local governments from raising millage rates to fund these tax breaks. This would directly affect homeowners in targeted areas of larger counties and local taxing authorities managing property taxes. The amendment requires voter approval after legislative passage.
HB 329 modifies Pennsylvania's school funding formula to adjust how state funds are distributed to school districts starting in fiscal year 2025-2026. It creates a new "Senior Citizen Tax Freeze" program (Section 504.1), allowing eligible seniors (65+ who own their homes) to freeze school property taxes at their base payment level, preventing increases beyond that amount. Seniors must apply within 45 days of tax due dates, provide proof of ownership and payment, and the state will reimburse school districts for tax increases above the base amount starting April 2025. The program is funded through the existing Property Tax Relief Reserve Fund, with payments made annually from that fund. This directly affects seniors owning homesteads in Pennsylvania school districts.
SB 394 proposes a constitutional amendment to end school districts' authority to levy real property taxes on primary homes (homesteads) and farms (farmsteads) after June 30, 2030. This directly affects homeowners and farmers by eliminating future property taxes on their primary residences and agricultural land, while requiring the state to replace lost school funding through alternative taxes like retail sales or income taxes. The bill mandates that the state annually compensate school districts for lost revenue by depositing funds into a dedicated "Stabilization of Education Fund," which cannot be diverted for other purposes. The amendment must pass both legislative chambers and be approved by voters to take effect.
HB 814 creates a tax credit for Pennsylvania residents who are spouses of first responders (including police, firefighters, EMTs, or emergency rescue personnel) killed while performing their duties. The credit equals 100% of the real property tax paid on the couple's primary residence, up to the amount of personal income tax due for the year. Spouses who remarry after their partner's death or who claim other property tax rebates are ineligible. The Department of Revenue may require documentation to verify the residence qualifies as the principal home. This bill directly affects surviving spouses of eligible first responders by reducing their state income tax liability.
SB 441 redirects revenue from table game taxes (like those paid by casinos) from the General Fund to the Property Tax Relief Fund. This change affects table game operators who pay the tax and Pennsylvania residents who benefit from the Property Tax Relief Fund. The bill amends Section 13A62(b)(3) of the state code to require this new deposit method. It also repeals a conflicting section of the Tax Reform Code of 1971 to implement the change, effective 60 days after enactment.
This bill changes where table game tax revenue goes in Pennsylvania. It redirects taxes paid by casinos on table games (like blackjack or poker) from the General Fund into the Property Tax Relief Fund instead. This means money collected from casino table games will now specifically support property tax relief programs for Pennsylvania residents. The change affects casino operators who pay these taxes and ensures the funds are used for property tax assistance.
HB 736 amends Pennsylvania's property tax exemption rules for charitable institutions, clarifying that tax-exempt status applies only when property is used for the institution's primary purposes (e.g., hospitals, universities, charities). It specifies that property used for commercial activities or not regularly essential to the institution's mission loses exemption eligibility. The bill directly affects qualifying nonprofit institutions and local governments collecting property taxes. Key provisions require all revenue from exempt property to support the institution's core mission, not commercial ventures, and explicitly deny exemptions for commercial use. The changes take effect 60 days after enactment.
