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.

HB 286 allows Pennsylvania seniors meeting specific criteria to lock their property tax payments at the "base year" amount. To qualify, applicants must be at least 65 years old (or meet widow/widower/disabled criteria), live in their home for 10+ years, and have household income under $45,000 annually. Political subdivisions would implement the program through annual applications requiring proof of ownership, tax payment history, and income eligibility. The Department of Revenue would track participation and submit a legislative report by 2030.