PRINTER'S NO. 3568
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2537
Session of
2024
INTRODUCED BY PROKOPIAK, FREEMAN, T. DAVIS, GUENST, HILL-EVANS,
BOROWSKI, MADSEN, GIRAL, PROBST, GALLAGHER, BOYD, CEPEDA-
FREYTIZ, SANCHEZ AND MENTZER, AUGUST 15, 2024
REFERRED TO COMMITTEE ON FINANCE, AUGUST 15, 2024
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in assessments of persons and
property, providing for senior citizen property tax freeze.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Chapter 85 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a subchapter to read:
SUBCHAPTER G
SENIOR CITIZEN PROPERTY TAX FREEZE
§ 8591. Scope of subchapter.
This subchapter relates to senior citizen property tax
freeze.
§ 8592. Definitions.
The following words and phrases when used in this subchapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Base payment." The amount of property tax paid by an
applicant in the base year.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
"Base year." The tax year preceding the first tax year for
which a taxing authority implements the provisions of this
subchapter or the tax year immediately preceding an applicant's
approval for a tax freeze under section 8595 (relating to tax
freeze).
"Claimant." A person who has owned and lived in their home
for at least 10 years and meets one of the following
requirements:
(1) is at least 65 years of age or whose spouse, if a
member of the household, is at least 65 years of age;
(2) is a widow or widower at least 50 years of age; or
(3) is a permanently disabled person at least 18 years
of age.
"Department." The Department of Revenue of the Commonwealth.
"Household income." All income as defined in section 1303 of
the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known
as the Taxpayer Relief Act, received by the claimant and by the
claimant's spouse during the calendar year for which a tax
deferral is claimed.
§ 8593. Authority.
All political subdivisions shall have the power and authority
to grant annual tax freezes in the manner provided in this
subchapter.
§ 8594. Income eligibility.
A claimant shall be eligible for a tax freeze under this
subchapter if the claimant and the claimant's spouse, if a
member of the household, have a household income not exceeding
$45,000 annually.
§ 8595. Tax freeze.
A claimant shall have real property taxes frozen at the
20240HB2537PN3568 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
claimant's base year amount for as long as the claimant remains
eligible under this subchapter.
§ 8596. Application procedure.
(a) Initial application.--A person eligible for a tax freeze
under this subchapter may apply annually to a political
subdivision. In the initial year of application, the following
information shall be provided in the application provided under
subsection (b):
(1) A certification that the applicant or the
applicant's spouse jointly are the owners in fee simple of
the homestead upon which the real property taxes are imposed.
(2) Receipts showing timely payment of the immediately
preceding year's base payment of real property taxes.
(3) Proof of income eligibility under section 8594
(relating to income eligibility).
(4) Other information required by the political
subdivision for the purpose of complying with section 8597(c)
(relating to program performance and annual report).
(b) Application form.--The department shall develop a
standardized application form for use by political subdivisions
in accordance with the following:
(1) The application form shall be substantially similar
to the application form for property tax or rent rebate
claims under Chapter 13 of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.
(2) The department shall transmit the application form
to the Legislative Reference Bureau for publication in the
next available issue of the Pennsylvania Bulletin and
transmit the application to political subdivisions upon
request.
20240HB2537PN3568 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(3) The department may post the application on a
publicly accessible Internet website.
(c) Subsequent years.--After the political subdivision
authorizes a claimant's initial application, the claimant shall
remain eligible for a tax freeze in subsequent years so long as
the claimant annually refiles the application with the political
subdivision showing that the claimant continues to meet the
eligibility requirements of this subchapter.
§ 8597. Program performance and annual report.
(a) Duties of department.--The department shall:
(1) Compile a list of political subdivisions that grant
a tax freeze under this subchapter.
(2) Compile the aggregate number of individuals granted
a tax freeze in each political subdivision that grants a tax
freeze under this subchapter.
(3) Calculate the difference between the total amount of
real property taxes payable by the individuals granted a tax
freeze under this subchapter and the total amount of real
property taxes that would have been payable by those
individuals but for the tax freeze.
(4) Publish an annual report with the information under
paragraphs (1), (2) and (3) and post the annual report on the
department's publicly accessible Internet website.
(b) Costs.--The department shall collect the information
under subsection (a) in a manner to minimize the costs and
administrative requirements on political subdivisions.
(c) Duties of political subdivisions.--
(1) A political subdivision that has granted a tax
freeze under this subchapter shall notify the department in
writing and assist the department in compiling the
20240HB2537PN3568 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
information under subsection (a).
(2) The reporting requirements under this subsection may
be submitted electronically to the department.
§ 8598. Report.
The department shall submit a report with the information
under section 8597(a)(1), (2) and (3) (relating to program
performance and annual report) and any other relevant
information to the General Assembly before December 31, 2029,
for the purpose of reviewing the eligibility criteria and
effectiveness of the tax freeze under this subchapter.
Section 2. This act shall take effect in 60 days.
20240HB2537PN3568 - 5 -
1
2
3
4
5
6
7
8
9
10
11