1Authorizing senior citizens to claim an exemption from tax
2increases as to certain real property; and providing for
3termination of the exemption.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Short title.

7This act shall be known and may be cited as the Senior
8Citizens' Property Tax Freeze Act.

9Section 2. Exemption from property tax increases.

10No political subdivision which imposes a real property tax on
11residential property shall increase the tax or the tax rate on
12the real property of an individual if all of the following
13apply:

14(1) The individual is 65 years of age or older.

15(2) The individual currently resides on the property as
16to which the exemption is claimed and has resided thereon for
17at least five consecutive years immediately prior to claiming

1the exemption.

2(3) Neither the individual nor any other person with
3whom the individual owns the property by joint tenancy,
4tenancy in common or tenancy by the entireties is currently
5claiming or otherwise receiving an exemption under this
6section as to other property located in this Commonwealth.

7(4) The individual's annual income, as defined in
8Chapter 13 of the act of June 27, 2006 (1st Sp.Sess.,
9P.L.1873, No.1), known as the Taxpayer Relief Act, is not
10more than $65,000.

11Section 3. Application for exemption.

12An individual may apply for the exemption allowed by section
132 by filing with the political subdivision which imposes the tax
14a notarized statement containing all of the following:

15(1) The applicant's name, residential address and Social
16Security number.

17(2) A certification that the individual is 65 years of
18age or older, currently resides on the property as to which
19the exemption is claimed and has resided thereon for at least
20five consecutive years immediately prior to claiming the
21exemption.

22(3) The names and Social Security numbers of all other
23owners of the property as to which the exemption is claimed.

24(4) A certification that no taxes are in arrears as to
25the property.

26(5) Evidence that the individual's annual income does
27not exceed $65,000.

28Section 4. Termination of exemption.

29(a) General rule.--Except as provided in subsection (b), the
30exemption allowed by section 2 shall be terminated, and the tax

1and tax rate shall become current upon sale or transfer of the
2property as to which the exemption is in effect, including a
3transfer under a recorded real property sales contract.

4(b) Exception.--The exemption from property tax increase
5shall not be terminated under subsection (a) if the sale or
6transfer is to a joint owner, tenant in common or tenant by the
7entireties who is 64 years of age or older at the time of the
8sale or transfer and who is otherwise entitled to claim the
9exemption.

10Section 5. Reimbursement by Commonwealth.

11The Department of Revenue shall reimburse political
12subdivisions annually for the difference between the real
13property taxes imposed upon individuals who are receiving
14exemptions under this act and the tax liability which would have
15been imposed if the exemptions had not been granted.

16Section 6. Applicability.

17This act shall apply to the tax year beginning January 1,
182014, and to all subsequent tax years.

19Section 7. Repeal.

20All acts and parts of acts are repealed insofar as they are
21inconsistent with this act.

22Section 8. Effective date.

23This act shall take effect immediately.