PRINTER'S NO. 453
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
469
Session of
2023
INTRODUCED BY BOSCOLA, FONTANA, TARTAGLIONE, DILLON, COSTA AND
FARRY, MARCH 14, 2023
REFERRED TO FINANCE, MARCH 14, 2023
AN ACT
Authorizing senior citizens to claim an exemption from tax
increases as to certain real property; and providing for
termination of the exemption.
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. Exemption from property tax increases.
A political subdivision that imposes a real property tax on
residential property shall not increase the tax or the tax rate
on the real property of an individual if all of the following
apply:
(1) The individual is 65 years of age or older.
(2) The individual currently resides on the property for
which the exemption is claimed and has resided on that
property for at least five consecutive years immediately
prior to claiming the exemption.
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(3) Neither the individual nor any other person with
whom the individual owns the property by joint tenancy,
tenancy in common or tenancy by the entireties is currently
claiming or otherwise receiving an exemption under this
section as to other property located in this Commonwealth.
(4) The individual's annual income, as defined in
Chapter 13 of the act of June 27, 2006 (1st Sp.Sess.,
P.L.1873, No.1), known as the Taxpayer Relief Act, is not
more than $65,000.
Section 3. Application for exemption.
An individual may apply for the exemption allowed under
section 2 by filing, with the political subdivision that imposes
the tax, a notarized statement containing all of the following:
(1) The applicant's name, residential address and Social
Security number.
(2) A certification that the individual is 65 years of
age or older, currently resides on the property for which the
exemption is claimed and has resided on that property for at
least five consecutive years immediately prior to claiming
the exemption.
(3) The names and Social Security numbers of all other
owners of the property for which the exemption is claimed.
(4) A certification that no taxes are in arrears for the
property.
(5) Evidence that the individual's annual income does
not exceed $65,000.
Section 4. Termination of exemption.
(a) General rule.--Except as provided in subsection (b), the
exemption allowed under section 2 shall be terminated, and the
tax and tax rate shall become current upon sale or transfer of
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the property for which the exemption is in effect, including a
transfer under a recorded real property sales contract.
(b) Exception.--The exemption from property tax increase
shall not be terminated under subsection (a) if the sale or
transfer is to a joint owner, tenant in common or tenant by the
entireties who is 64 years of age or older at the time of the
sale or transfer and who is otherwise entitled to claim the
exemption.
Section 5. Reimbursement by Commonwealth.
The Department of Revenue shall reimburse political
subdivisions annually for the difference between the real
property taxes imposed upon individuals who are receiving
exemptions under this act and the tax liability which would have
been imposed if the exemptions had not been granted.
Section 6. Applicability.
This act shall apply to the tax year beginning January 1,
2024, and to all subsequent tax years.
Section 7. Repeal.
All acts and parts of acts are repealed insofar as they are
inconsistent with this act.
Section 8. Effective date.
This act shall take effect immediately.
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