PRINTER'S NO. 350
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
356
Session of
2017
INTRODUCED BY TOMLINSON, McGARRIGLE, GREENLEAF, RESCHENTHALER,
SABATINA, SCHWANK, BREWSTER, VULAKOVICH, FONTANA, HUTCHINSON,
COSTA, WHITE, RAFFERTY, STEFANO, BAKER, BOSCOLA, DINNIMAN,
SCAVELLO, WARD AND MENSCH, FEBRUARY 15, 2017
REFERRED TO FINANCE, FEBRUARY 15, 2017
AN ACT
Providing for a freeze on real estate taxes for senior citizens.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Senior
Citizens Property Tax Freeze Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Base payment." The amount of property tax paid by the
claimant either in the tax year beginning January 1, 2015, or in
the first tax year during which the claimant first becomes
eligible, whichever occurs later, on the principal residence in
which the claimant has maintained continuous occupancy and
ownership since either January 1, 2015, or the date upon which
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the claimant first became eligible. In the event the claimant
purchases a residence after January 1, 2015, or after the date
upon which the claimant first becomes eligible, the base payment
means property taxes paid during the tax year in which the
purchase was made.
"Increases in property taxes." The additional payments due
above the base amount, resulting from millage increases,
modifications in the assessment ratio or assessment increase.
Section 3. Eligibility.
To be eligible for a tax freeze under this act, a claimant
shall be 65 years of age or older.
Section 4. Tax freeze.
Notwithstanding the provisions of any other law, a person who
meets the eligibility requirements contained in this act shall
be entitled to a real estate tax freeze and may not be required
to pay any increases in property taxes in excess of the
claimant's base payment.
Section 5. Application procedure.
A person eligible for a tax freeze under section 3 may apply
for the freeze by filing with the taxing authorities the
following documents:
(1) A statement of request for a tax freeze.
(2) A certification that the claimant or the claimant
and the claimant's spouse jointly are the owners in fee
simple of the residence upon which the property taxes are
imposed.
(3) Evidence that the claimant is 65 years of age or
older.
(4) Receipts showing prompt payment of the current
year's property tax liability.
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Section 6. Termination of tax freeze.
(a) General rule.--Subject to the limitation under
subsection (b), the tax rate on and the assessment of any real
estate taxes shall become current on the sale or transfer of
that real property, including any transfer under a recorded real
property sales contract.
(b) Limitation.--A tax freeze under this act shall remain in
effect upon the transfer of the affected real property to a
surviving spouse if at the time of the death of the claimant,
the surviving spouse is at least 62 years of age or will be 62
years of age within six months of the date of death of the
claimant.
Section 7. Commonwealth reimbursement.
The Department of Revenue shall, upon submission by local
taxing authorities of documentation as the department may
require, annually pay to local taxing authorities the amount of
each claimant's increase in property taxes in excess of the
claimant's base payment.
Section 8. Applicability.
This act shall apply retroactively to tax years beginning
January 1, 2016, and thereafter.
Section 9. Effective date.
This act shall take effect immediately.
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