Pennsylvania 2025-2026 Regular Session

Pennsylvania Senate Bill SB815

Introduced
6/3/25  
Refer
6/3/25  

Caption

In realty transfer tax, further providing for excluded transactions; and, in local real estate transfer tax, further providing for imposition.

Impact

If enacted, SB815 would fundamentally alter the landscape of taxation on real estate transactions by reshaping the criteria under which transfers are taxed at the local level. The proposed adjustments seek to alleviate certain tax obligations, which can be a significant cost factor in closing deals, thus stimulating activity in the real estate market. Additionally, this bill would require local authorities to revise their tax implementations and monitoring systems to align with the new provisions, which may require additional resources or adjustments to current practices.

Summary

SB815 aims to amend existing laws related to real estate transfer taxes by further defining transactions that are excluded from these taxes. The primary focus of the bill is to clarify and potentially extend exemptions within the local real estate transfer tax framework, which would have implications for how property transactions are taxed within jurisdictions. Supporters argue that these exclusions will facilitate real estate transactions and encourage local market dynamics by reducing the tax burden on buyers and sellers alike.

Sentiment

The general sentiment surrounding SB815 appears to be mixed, with proponents of the bill, including real estate professionals and local chambers of commerce, advocating for its potential positive impact on housing and property sales. However, there are also concerns from some fiscal watchdogs and other stakeholders who argue that exempting certain transactions could limit local governments' ability to generate revenue needed for services and infrastructure. This divergence illustrates the ongoing debate between fostering economic growth and ensuring sufficient funding for community needs.

Contention

There are notable points of contention regarding the level of local autonomy in tax matters that SB815 will touch upon. Critics argue that while the intention behind the exclusions may be to encourage real estate activity, it could unintentionally undermine local governance by restricting the ability of municipalities to collect necessary taxes. This conflict highlights the tension that often exists between state legislation and local fiscal independence, with calls for a more balanced approach that considers local needs and priorities.

Companion Bills

No companion bills found.

Previously Filed As

PA HB1387

In realty transfer tax, further providing for excluded transactions; and, in local real estate transfer tax, further providing for imposition.

PA HB1406

In realty transfer tax, further providing for excluded transactions.

PA HB1583

In realty transfer tax, further providing for excluded transactions.

PA HB781

In realty transfer tax, further providing for excluded transactions.

PA SB1286

In realty transfer tax, further providing for definitions and for excluded transactions.

PA HB1316

In realty transfer tax, further providing for transfer of tax.

PA SB532

In realty transfer tax, further providing for transfer of tax.

PA HB2245

In realty transfer tax, further providing for transfer of tax.

PA HB1307

In taxation for public transportation, further providing for local financial support; and, in fees, further providing for fee for local use.

PA HB2204

In inheritance tax, further providing for transfers not subject to tax.

Similar Bills

TX HB2893

Relating to the procedures for transferring certain cases and proceedings between courts.

LA HB611

Provides for revisions relative to the electronic transfer of funds

TX HB1365

Relating to the procedure for transferring certain cases and proceedings between courts.

CA AB3041

Real estate transfer fees: prohibition.

TX SB2027

Relating to the procedure for transferring certain cases and proceedings between courts.

CA SB302

Joint powers agencies: Orange County Fire Authority: funds.

CA AB928

Student Transfer Achievement Reform Act of 2021: Associate Degree for Transfer Intersegmental Implementation Committee.

LA HB1133

Prohibits private transfer fee obligations