Pennsylvania 2023-2024 Regular Session

Pennsylvania Senate Bill SB156

Introduced
1/19/23  

Caption

In assessments of persons and property, providing for senior property tax freeze.

Impact

The anticipated impact of SB156 on state laws includes the establishment of a standardized framework across political subdivisions regarding the implementation of property tax freezes for eligible seniors. The legislation grants political subdivisions the authority to assess and grant annual tax freezes based on clearly defined income levels, which provides a consistent approach to tax relief. If passed, the bill could significantly reduce the property tax burdens for many elderly residents, preserving homeownership and maintaining their financial stability in retirement.

Summary

Senate Bill 156, known as the Senior Property Tax Freeze Act, aims to provide financial relief to senior citizens in Pennsylvania by allowing a freeze on their property taxes. Specifically, the bill amends Title 53 of the Pennsylvania Consolidated Statutes, creating a subchapter dedicated to establishing eligibility criteria and procedures for seniors to obtain a property tax freeze. This includes provisions for defining 'household income' and outlining the process seniors must follow to apply for and receive the tax freeze. The intention is to alleviate the financial burden placed on fixed-income seniors facing rising property taxes.

Sentiment

The sentiment around SB156 is predominantly positive among supporters, including various advocacy groups representing senior citizens and financial relief for the elderly. Many view the bill as a necessary step to support vulnerable populations who may struggle with the cost of living. However, potential opposition may arise from concerns regarding the fiscal implications for municipalities that depend on property tax revenues. Some critics may argue about the long-term sustainability of freezing property taxes at a time when overall tax revenue is essential for maintaining local services.

Contention

Notable points of contention regarding SB156 may center on the income eligibility thresholds set forth in the legislation, particularly the $65,000 annual income cap for applicants and the stipulation that property taxes must exceed 10% of household income to qualify for the freeze. Opponents could argue that these criteria may exclude many seniors who still face financial hardships but do not meet the exact thresholds outlined in the bill. Furthermore, there may be concerns about how this tax freeze could affect the broader tax base and revenue streams for local governments, leading to debates over its implementation and potential adjustments to the eligibility criteria in future iterations of the law.

Companion Bills

No companion bills found.

Similar Bills

PA SB23

In assessments of persons and property, providing for senior property tax freeze.

PA HB91

In assessments of persons and property, providing for senior property tax freeze.

PA HB510

In assessments of persons and property, providing for senior property tax freeze.

PA HB286

In assessments of persons and property, providing for senior citizen property tax freeze.

PA HB2537

In assessments of persons and property, providing for senior citizen property tax freeze.

PA HB784

In assessments of persons and property, providing for senior citizen tax sale deferral.

TX HB3680

Relating to subdivision plat requirements in certain counties; authorizing a fee; authorizing a civil penalty; creating a criminal offense.

TX HB878

Relating to the regulation of residential land use and accessory dwelling units by a political subdivision; authorizing a fee.