SB 393 — An Act authorizing senior citizens to claim an exemption from tax increases as to certain real property; and providing for termination of the exemption.

PRINTER'S NO.   339

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         SENATE BILL
                         No. 393
                                                Session of
                                                  2025

     INTRODUCED BY BOSCOLA, BARTOLOTTA, FONTANA, TARTAGLIONE, COSTA,
        SAVAL AND FARRY, MARCH 6, 2025

     REFERRED TO FINANCE, MARCH 6, 2025


                                     AN ACT
 1   Authorizing senior citizens to claim an exemption from tax
 2      increases as to certain real property; and providing for
 3      termination of the exemption.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby enacts as follows:
 6   Section 1.     Short title.
 7      This act shall be known and may be cited as the Senior
 8   Citizens' Property Tax Freeze Act.
 9   Section 2.     Exemption from property tax increases.
10      A political subdivision that imposes a real property tax on
11   residential property shall not increase the tax or the tax rate
12   on the real property of an individual if all of the following
13   apply:
14            (1)   The individual is 65 years of age or older.
15            (2)   The individual currently resides on the property for
16      which the exemption is claimed and has resided on that
17      property for at least five consecutive years immediately
18      prior to claiming the exemption.
 1            (3)   Neither the individual nor any other person with
 2      whom the individual owns the property by joint tenancy,
 3      tenancy in common or tenancy by the entireties is currently
 4      claiming or otherwise receiving an exemption under this
 5      section as to other property located in this Commonwealth.
 6            (4)   The individual's annual income, as defined in
 7      Chapter 13 of the act of June 27, 2006 (1st Sp.Sess.,
 8      P.L.1873, No.1), known as the Taxpayer Relief Act, is not
 9      more than $65,000.
10   Section 3.     Application for exemption.
11      An individual may apply for the exemption allowed under
12   section 2 by filing, with the political subdivision that imposes
13   the tax, a notarized statement containing all of the following:
14            (1)   The applicant's name, residential address and Social
15      Security number.
16            (2)   A certification that the individual is 65 years of
17      age or older, currently resides on the property for which the
18      exemption is claimed and has resided on that property for at
19      least five consecutive years immediately prior to claiming
20      the exemption.
21            (3)   The names and Social Security numbers of all other
22      owners of the property for which the exemption is claimed.
23            (4)   A certification that no taxes are in arrears for the
24      property.
25            (5)   Evidence that the individual's annual income does
26      not exceed $65,000.
27   Section 4.     Termination of exemption.
28      (a)   Sale or transfer.--Except as provided in subsection (b),
29   the exemption allowed under section 2 shall be terminated, and
30   the tax and tax rate shall become current upon sale or transfer

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 1   of the property for which the exemption is in effect, including
 2   a transfer under a recorded real property sales contract.
 3      (b)   Exception.--The exemption from property tax increase
 4   shall not be terminated under subsection (a) if the sale or
 5   transfer is to a joint owner, tenant in common or tenant by the
 6   entireties who is 64 years of age or older at the time of the
 7   sale or transfer and who is otherwise entitled to claim the
 8   exemption.
 9   Section 5.   Reimbursement by Commonwealth.
10      The Department of Revenue shall reimburse political
11   subdivisions annually for the difference between the real
12   property taxes imposed upon individuals who are receiving
13   exemptions under this act and the tax liability which would have
14   been imposed if the exemptions had not been granted.
15   Section 6.   Applicability.
16      This act shall apply to the tax year beginning January 1,
17   2026, and to all subsequent tax years.
18   Section 7.   Repeal.
19      All acts and parts of acts are repealed insofar as they are
20   inconsistent with this act.
21   Section 8.   Effective date.
22      This act shall take effect immediately.




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