PRINTER'S NO. 1419
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
973
Session of
2019
INTRODUCED BY BREWSTER, FONTANA, BOSCOLA, BLAKE, COSTA,
SABATINA, YUDICHAK, TARTAGLIONE AND MENSCH, DECEMBER 3, 2019
REFERRED TO FINANCE, DECEMBER 3, 2019
AN ACT
Authorizing senior citizens to claim a reduction of property
taxes by 25% on certain real property; and providing for
termination of the reduction.
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 Reduction Act.
Section 2. Reduction of property taxes by 25%.
A political subdivision which imposes a real property tax on
residential property shall reduce the tax or the tax rate on the
real property by 25% of an individual if all of the following
apply:
(1) The individual is 75 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 10 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 a reduction under this
section as to other property located in this Commonwealth.
Section 3. Application for reduction.
An individual may apply for the reduction 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 75 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 10 consecutive years immediately prior to claiming the
reduction.
(3) The names and Social Security numbers of all other
owners of the property for which the reduction is claimed.
(4) A certification that no taxes are in arrears for the
property.
Section 4. Termination of reduction.
(a) General rule.--Except as provided under subsection (b),
the reduction allowed under section 2 shall be terminated, and
the tax and tax rate shall become current upon sale or transfer
of the property for which the reduction is in effect, including
a transfer under a recorded real property sales contract.
(b) Exception.--The reduction under section 2 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
74 years of age or older at the time of the sale or transfer and
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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
reductions under this act and the tax liability which would have
been imposed if the reductions had not been granted.
Section 6. Applicability.
This act shall apply to the tax year beginning January 1,
2021, 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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