Pennsylvania 2025-2026 Regular Session

Pennsylvania Senate Bill SB23

Introduced
1/22/25  

Caption

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

Impact

The bill amends Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes by introducing provisions related to a property tax freeze specifically for seniors. This change directly impacts municipal revenue from property taxes, as local governments would need to accommodate the tax freeze policy. Furthermore, it establishes income ceilings, currently set at $65,000 for households, which will be adjusted annually based on the Consumer Price Index, ensuring that the bill remains relevant to economic changes. This measure is an acknowledgment of the financial pressures faced by older citizens, allowing them to retain their homes without the additional burden of tax increases.

Summary

Senate Bill 23 (SB23) proposes a senior property tax freeze for eligible individuals aged 65 and older in the Commonwealth of Pennsylvania. This legislation aims to provide financial relief to senior citizens who may struggle with rising property taxes. Under the proposed law, seniors meeting certain income criteria could have their property taxes frozen at the amount they paid in the previous tax year, thereby preventing future increases that may burden their finances. The bill also outlines application procedures and administrative processes, ensuring it is accessible to eligible individuals across various political subdivisions of the state.

Sentiment

The overall sentiment surrounding SB23 appears positive among proponents, as it directly addresses the financial concerns of seniors in Pennsylvania. Advocates for the bill commend its potential to alleviate economic strain, while opponents have not been notably vocal in the discussions. The legislation reflects a growing recognition of the unique challenges facing older adults in harnessing a stable financial environment during their retirement years.

Contention

Despite its positive reception, some points of contention might arise regarding the operational and fiscal implications for local governments. Critics may express concerns about how these freezes could affect public services funded by property taxes, particularly in jurisdictions heavily reliant on this income. Although no major opposition has been noted yet, discussions in legislative settings may evolve to address any potential unintended consequences that could arise from the implementation of the property tax freeze for seniors.

Companion Bills

No companion bills found.

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PA HB286

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

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