Pennsylvania Senate Bill SB219

Pennsylvania 2023-2024 Regular Session

• Introduced: 1/31/23
• Refer: 1/31/23
• Refer: 6/24/24
• Report Pass: 7/2/24
• Engrossed: 7/3/24
• Refer: 7/3/24
• Refer: 7/9/24
• Report Pass: 7/10/24
• Enrolled: 7/10/24
• Chaptered: 7/11/24
• Passed: 7/11/24

Caption

Further providing for short title, for definitions, for deferral or exemption authority and for retroactive application.

Impact

By enabling municipalities of the first and second class to grant deferrals or exemptions from property taxes, Bill SB219 seeks to alleviate financial burdens on longtime owners as property values increase due to renovations or the construction of new developments nearby. The bill proposes that local governing bodies enact ordinances to designate specific areas eligible for these tax provisions, thereby allowing for a tailored approach to tax relief that accounts for local circumstances.

Summary

Senate Bill 219, introduced in Pennsylvania, aims to amend the existing First and Second Class County Property Tax Relief Act, specifically to enhance tax relief provisions for longtime owner-occupants. The bill defines a longtime owner-occupant as an individual who has owned and occupied the same dwelling as their principal residence for at least ten continuous years or five years if they received assistance through governmental housing programs. This definition aims to provide a clearer pathway for tax relief eligibility and address the needs of individuals who have made long-term commitments to their homes.

Sentiment

The sentiment surrounding SB219 appears to be generally positive among supporters who view it as a necessary form of assistance for residents who contribute to the stability of communities through long-term home ownership. However, there might be contention regarding the potential implications of the new definitions and criteria; some critics argue that while the intent is to support longstanding residents, the specifics of implementation may not adequately address the nuances of housing inflation or the financial realities facing newer homeowners.

Contention

Discussions around SB219 have raised concerns about equity in tax relief provisions. While proponents argue the bill offers essential support to longtime residents, opponents worry that it may unintentionally marginalize newer homeowners or those who cannot meet the qualifications for relief. Additionally, the retroactive application clause, allowing eligibility determination back to 1984, could spark debates regarding fairness and the financial implications for municipalities tasked with complying with the bill's requirements.