An Act authorizing senior citizens to claim an exemption from tax increases as to certain real property; and providing for termination of the exemption.

SB 393, the Senior Citizens' Property Tax Freeze Act, allows Pennsylvania residents aged 65+ who live on their property for at least five years and earn under $65,000 annually to freeze their real property tax increases. To qualify, applicants must submit a notarized form proving eligibility and submit annual income proof. The exemption ends if the property is sold or transferred (except to another eligible senior), and the state will reimburse local governments for lost tax revenue. The law applies starting January 1, 2026, and replaces conflicting existing laws. This directly affects qualifying seniors owning residential property in Pennsylvania.