Budget & Taxes (Property Tax)

in committee · Pennsylvania · Senate Mar 14, 2025

SB 441: An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in table games, further providing for table game taxes; and making a repeal.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects table game tax revenue to Property Tax Relief Fund, providing direct tax relief for residents per bill's explicit amendment to fund relief efforts.95% confidence

Sub-Topics Property Tax State Budget

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in committee · Pennsylvania · House Feb 25, 2025

HB 730: An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in table games, further providing for table game taxes.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects casino table game tax revenue to Property Tax Relief Fund, directly supporting tax relief for residents per bill summary.95% confidence

Sub-Topics Property Tax Revenue State Budget

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in committee · Pennsylvania · House Feb 25, 2025

HB 736: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in consolidated county assessment, further providing for exemptions from taxation.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesTightens property tax exemption rules for nonprofits, closing loopholes to increase local tax revenue by requiring commercial use to forfeit exemption.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Pennsylvania · House Jan 23, 2025

HB 302: An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, providing for additional homestead exclusion allocation; and making an appropriation.

HB 302 amends Pennsylvania's Taxpayer Relief Act to provide school districts with additional funds to reduce property taxes for homeowners with farmstead or homestead properties. School districts receive $1,000 for each qualifying property (farmstead or homestead) within their boundaries, which they must use to lower the real estate tax bill for each such property by up to $1,000 or 50% of the tax due, whichever is less. Property owners with farmstead or homestead status directly benefit from this tax reduction, while school districts must report qualifying property counts and tax reduction amounts to the Department of Education for verification. This bill creates a new funding mechanism to provide targeted property tax relief without changing existing tax rates or eligibility rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct tax relief for homeowners by allocating $1,000 per qualifying property to reduce property taxes, advancing tax reduction through state appropriation.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Jan 16, 2025

HB 168: An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in senior citizens property tax and rent rebate assistance, further providing for definitions.

HB 168 amends Pennsylvania's Taxpayer Relief Act to update the definition of "income" for senior citizens' property tax and rent rebate eligibility. It adds a provision allowing seniors who were eligible for these rebates as of December 31, 2018, to retain benefits if household income temporarily exceeds limits solely due to Social Security cost-of-living adjustments (COLAs). This replaces a previous temporary rule that expired in 2016 for seniors eligible as of December 31, 2012. The bill directly affects Pennsylvania seniors receiving property tax or rent rebates who experience automatic income increases from Social Security COLAs.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill maintains tax relief for seniors by preventing loss of rebates due to Social Security COLAs, directly protecting existing tax benefits for lower-income seniors.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Apr 30, 2025

HB 1328: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for veterans property tax rebate and rent rebate assistance; establishing the Veterans Property Tax Rebate and Rent Rebate Assistance Account; imposing penalties; and making a transfer.

HB 1328 creates a new program providing property tax and rent rebates to eligible Pennsylvania veterans. It directly affects veterans honorably discharged from U.S. armed forces (including National Guard) within the past three years who live in Pennsylvania. The bill establishes income-based rebates: $650 for households earning $0-$8,000, $500 for $8,001-$15,000, $300 for $15,001-$18,000, and $250 for $18,001-$35,000 annually. A new Veterans Property Tax Rebate Account will fund these rebates, which apply to real property taxes or rent payments exceeding 15% of household income.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief via income-based property tax/rent rebates for lower-income veterans, funded through a new state account, directly advancing fiscal support for vulnerable groups.95% confidence ✓ HousingSupports HousingProvides income-based rent and property tax rebates for veterans, reducing housing costs for eligible households.95% confidence ✓ VeteransSupports VeteransCreates income-based property tax/rent rebates for eligible veterans via new funding account, directly expanding financial benefits and support for veterans' housing costs.95% confidence

Sub-Topics Property Tax Property Taxes Renters National Guard & Reserve Veteran Housing

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in committee · Pennsylvania · House Apr 3, 2025

HB 1124: An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in senior citizens property tax and rent rebate assistance, further providing for definitions.

HB 1124 amends Pennsylvania's Taxpayer Relief Act to protect eligible seniors from losing property tax or rent rebates due to automatic Social Security cost-of-living adjustments (COLAs). It directly affects seniors currently receiving these rebates who exceed income limits solely because of COLAs. The bill modifies the definition of "income" to specifically state that seniors eligible as of December 31, 2024, remain eligible if their income limit is exceeded only due to Social Security COLAs. This exception applies until December 31, 2028. The change ensures these seniors maintain their rebate eligibility during temporary income spikes caused by federal COLAs.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends tax relief act to protect seniors from losing rebates due to Social Security COLAs, directly providing tax relief by maintaining eligibility through income definition changes.95% confidence ✓ HousingSupports HousingProtects seniors from losing property tax/rent rebates due to Social Security COLAs, maintaining housing affordability for vulnerable residents.92% confidence

Sub-Topics Property Tax Property Taxes Renters

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in committee · Pennsylvania · Senate May 22, 2025

SB 775: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

SB 775 proposes a constitutional amendment to Pennsylvania's Constitution (Article VIII, Section 2(b)) that would allow the state legislature to create new tax exemption categories and special provisions. It specifically enables the General Assembly to establish standards for tax exemptions for agricultural/forest land, vulnerable groups (like seniors or disabled individuals), and long-term homeowners in renovated neighborhoods. Key mechanisms include temporary tax breaks for property improvements or new residential construction (up to two years), homestead exclusions (capped at 100% of assessed value), and requirements that the state reimburse local governments for revenue losses from new exemptions. This amendment must be approved by voters after two legislative passages, as it would change the state constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes tax exemptions for vulnerable groups (seniors/disabled) and homeowners, providing targeted tax relief per constitutional amendment language.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Pennsylvania · House Feb 5, 2025

HB 162: An Act amending Title 11 (Cities) of the Pennsylvania Consolidated Statutes, in taxation, further providing for tax levies.

This bill allows Pennsylvania cities to levy an annual property tax of up to one-tenth of a cent (0.5 mill) specifically to fund local ambulance, rescue, and emergency services. Cities may use up to half the revenue from this tax for staff salaries and benefits, with council approval required to exceed this limit (though a resolution can waive the cap). If a city proposes a tax rate above 0.5 mill, it must submit the question to voters at the next municipal election occurring at least 60 days after the proposal. The law directly affects cities seeking to finance emergency services through property tax without voter approval for rates at or below 0.5 mill.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new property tax (0.5 mill) specifically to fund emergency services, directly increasing dedicated public safety funding through targeted taxation.90% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · Senate Apr 2, 2025

SB 26: An Act amending the act of August 26, 1971 (P.L.351, No.91), known as the State Lottery Law, in State Lottery, further providing for powers and duties of secretary.

SB 26 amends Pennsylvania's State Lottery Law to adjust the percentage of lottery revenue dedicated to property tax relief and senior transit programs. It specifies that for fiscal years beginning after June 30, 2029, at least 25% of lottery revenues must fund these programs (previously 20% for 2019-2029). This directly affects Pennsylvania residents receiving property tax relief and seniors eligible for free/reduced-fare transit. The bill updates the allocation schedule without changing the secretary's administrative role under the lottery law.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases lottery revenue allocation from 20% to 25% for property tax relief and senior transit programs, directly funding these essential services under state budget management.95% confidence ✓ TransportationSupports TransportationBill increases lottery revenue allocation for senior transit programs from 20% to 25% for fiscal years after 2029, directly funding public transit for seniors.90% confidence

Sub-Topics Property Tax

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