Budget & Taxes (Property Tax)

in committee · Pennsylvania · Senate Jan 22, 2025

SB 23: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in assessments of persons and property, providing for senior property tax freeze.

This bill creates a property tax freeze program for Pennsylvania seniors. It allows residents aged 65+ who have lived in Pennsylvania for at least five years to freeze their property taxes at the "base year" amount if they meet income requirements ($65,000 annual household income or taxes exceeding 10% of income). The freeze applies only to primary residences and must be renewed annually with proof of continued eligibility. Local governments implement the program, and the state department tracks participation and savings through annual reports.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax freeze relief for seniors meeting income thresholds ($65k), directly advancing tax relief for middle-income seniors under Budget & Taxes.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · Senate Jan 22, 2025

SB 133: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

This bill proposes a constitutional amendment to exempt certain veterans and their surviving spouses from Pennsylvania property taxes on their primary residences. It applies to veterans who served honorably and have specific service-connected disabilities (such as blindness, paralysis, amputation, or a 100% VA-rated disability), as well as surviving spouses of veterans killed in action or with service-connected deaths. The exemption requires the State Veterans' Commission to verify the applicant’s financial need and does not consider disability compensation when determining eligibility. The amendment must be approved by the General Assembly and voters before taking effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for veterans with disabilities, offering tax relief to lower-income veterans and surviving spouses, aligning with tax relief indicators.95% confidence ✓ HousingSupports HousingExempts veterans from property taxes on primary residences, reducing housing costs for eligible homeowners, directly supporting affordable housing access for this group.85% confidence ✓ VeteransSupports VeteransExempts veterans with service-connected disabilities and surviving spouses from property taxes, directly expanding financial benefits for veterans.95% confidence

Sub-Topics Property Tax Property Taxes Veteran Benefits Veteran Healthcare Veteran Housing

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in committee · Pennsylvania · Senate Jul 31, 2025

SB 962: An Act amending Titles 53 (Municipalities Generally) and 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, eliminating school district property taxes; imposing county and school district taxes; establishing the School District Emergency Fund and the School District Property Tax Elimination Fund; consolidating Articles II and III of the Tax Reform Code of 1971; in preliminary provisions relating to sales and use tax, providing for definitions; in taxation generally relating to sales and use tax, providing for exclusions and for transfer to county sales and use tax accounts; in preliminary provisions relating to personal income tax, providing for definitions; and making repeals.

SB 962 eliminates school district property taxes for residential and commercial properties in Pennsylvania, effective for school districts starting in 2030. It replaces these taxes with two new revenue sources: a 2% increase in county-level sales and use taxes (on items like clothing and candy, previously exempt) and a local income tax of up to 1.88% on resident taxpayers' earned income and retirement benefits (excluding Social Security). The bill establishes two funds: the School District Property Tax Elimination Fund (to distribute sales tax revenue to school districts) and the School District Emergency Fund (for financial stability). It also requires landlords to reduce rents for tenants by the equivalent amount of eliminated property taxes. The legislation aims to shift school funding away from property taxes while maintaining school district budgets, affecting homeowners, businesses, and residents subject to the new income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates school property taxes, replaces with county sales tax (2%) and local income tax (up to 1.88%), establishes School District funds. Directly restructures taxation for fiscal management.95% confidence ✓ EducationSupports EducationBill replaces school district property taxes with county sales tax and local income tax to maintain school funding, establishing dedicated funds to ensure continued financial support for schools.95% confidence

Sub-Topics Income Tax Property Tax Revenue School Funding

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in committee · Pennsylvania · House Jan 23, 2025

HB 286: 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.

HB 286 allows Pennsylvania seniors meeting specific criteria to lock their property tax payments at the "base year" amount. To qualify, applicants must be at least 65 years old (or meet widow/widower/disabled criteria), live in their home for 10+ years, and have household income under $45,000 annually. Political subdivisions would implement the program through annual applications requiring proof of ownership, tax payment history, and income eligibility. The Department of Revenue would track participation and submit a legislative report by 2030.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax freeze for seniors with income under $45k, offering tax relief to lower-income group per bill's eligibility criteria.95% confidence ✓ HousingSupports HousingProvides property tax freeze for seniors, preventing housing cost increases for vulnerable homeowners and promoting housing stability within affordable housing framework.85% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Pennsylvania · Senate Oct 3, 2025

SB 1033: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

SB 1033 proposes a constitutional amendment to allow counties with first or second class status to create property tax exemptions for longtime owner-occupants in neighborhoods where property values have risen significantly due to renovation or new construction. It would permit local taxing authorities to establish uniform tax relief for these residents without increasing overall property tax rates. The amendment requires two legislative passages followed by a statewide vote to take effect. This directly affects homeowners in affected counties who qualify as longtime residents in revitalized areas.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted property tax relief for longtime owner-occupants in high-value neighborhoods without raising overall tax rates, aligning with tax relief for middle/lower income residents.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · Senate Sep 12, 2025

SB 1006: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

SB 1006 is a constitutional amendment proposing to expand property tax exemptions for Pennsylvania veterans with service-connected disabilities. It would extend partial tax relief proportional to disability ratings (50%-100%) and full exemption for veterans rated 100% disabled or surviving spouses of service members who died in action, were POWs, or were missing in action. The amendment also clarifies that surviving spouses of eligible veterans retain exemption after the veteran's death. As a constitutional amendment, it requires voter approval after legislative passage. (Bill: SB 1006, 2025 Session)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemptions for veterans with disabilities, providing direct tax relief which aligns with support indicators for targeted fiscal relief.95% confidence ✓ VeteransSupports VeteransExpands property tax exemptions for veterans with service-connected disabilities, providing proportional relief and full exemption for 100% disabled veterans and surviving spouses.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Oct 28, 2025

HB 1214: An Act amending the act of May 22, 1933 (P.L.853, No.155), known as The General County Assessment Law, in subjects of taxation and exemptions, further providing for temporary tax exemption for residential construction.

HB 1214 temporarily exempts new residential construction from county property taxes under the General County Assessment Law. It directly affects homeowners and developers building new single-family homes or residential units. The bill creates a limited-duration tax break, meaning newly constructed homes would not be taxed at full market value during the exemption period, instead being assessed at a lower rate. This change applies only to new residential construction, not existing homes or other property types.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary tax exemption for new residential construction, reducing property tax burden per summary. Aligns with tax relief indicator for Budget & Taxes.95% confidence ✓ HousingSupports HousingTax exemption for new residential construction incentivizes housing development, increasing supply which alignates with affordable housing goals by lowering development costs for builders.85% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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in committee · Pennsylvania · House Oct 29, 2025

HB 855: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in general provisions relating to taxation and assessments, further providing for abatement of certain interest and penalty.

HB 855 amends Pennsylvania's municipal tax laws to allow local governments to waive certain interest and penalties for late payments of property taxes or assessments. It directly affects property owners who fall behind on municipal tax payments by providing municipalities with clearer authority to reduce financial penalties. The bill's key provision establishes specific procedures for municipalities to approve these waivers without requiring additional state approval. This change aims to simplify debt resolution for taxpayers while giving local governments more flexibility in managing collections. The bill remains pending in the Finance Committee as of October 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by allowing municipalities to waive penalties on late property tax payments, aligning with tax relief for financially struggling property owners.90% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Jun 24, 2025

HB 1649: An Act amending Titles 53 (Municipalities Generally) and 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, eliminating school district property taxes; imposing county and school district taxes; establishing the School District Emergency Fund and the School District Property Tax Elimination Fund; consolidating Articles II and III of the Tax Reform Code of 1971; in preliminary provisions relating to sales and use tax, providing for definitions; in taxation generally relating to sales and use tax, providing for exclusions and for transfer to county sales and use tax accounts; in preliminary provisions relating to personal income tax, providing for definitions; and making repeals.

HB 1649 eliminates school district property taxes on residential and commercial properties in Pennsylvania. It replaces these taxes with two new revenue sources: a 2% increase to county-level sales, use, and occupancy taxes (with some exclusions like clothing and candy removed), and a local income tax of up to 1.88% on resident taxpayers' earned income and retirement benefits (excluding Social Security). The bill establishes two funds - the School District Property Tax Elimination Fund (to distribute sales tax revenue to school districts) and the School District Emergency Fund - and requires landlords to reduce rents for tenants by the amount of eliminated property taxes. This directly affects property owners, school districts, and landlords/tenants, shifting funding responsibility from property taxes to broader consumption and income-based taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates school district property taxes while establishing new revenue streams (county sales tax increase, local income tax) to fund school districts, restructuring tax policy for fiscal management.95% confidence

Sub-Topics Income Tax Property Tax Revenue

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in committee · Pennsylvania · Senate Mar 24, 2026

SB 979: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in consolidated county assessment, further providing for changes in assessed valuation.

SB 979 would prevent property tax increases for minor home improvements (20% or less of a property’s current assessed value) on primary residences under specific conditions. The bill prohibits assessors from raising taxes if the home has been the owner’s primary residence for at least five years from the improvement date and this is the first time such minor improvements have been made during ownership. It also explicitly excludes normal repairs and painting from triggering tax reassessments. This bill directly affects homeowners in Pennsylvania making small renovations to their primary homes.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents property tax increases for primary residence home improvements under 20% value, providing tax relief to homeowners.95% confidence

Sub-Topics Property Tax

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