Housing (Property Taxes)

This bill allows land banks to acquire blighted or abandoned properties under specific conditions. Municipalities must verify properties have been vacant/blighted for 5 years (with exceptions for unimproved land), have building code violations or tax delinquency, and send three certified mail notices to owners. Property owners can appeal by submitting a redevelopment plan with financing, architectural details, or developer contracts; if approved, they get 6-month extensions but must meet redevelopment timelines. Land banks must pay owners the property's appraised value minus fines or liens, directly affecting land banks, municipalities, and owners of distressed properties.

HB 702 amends the definition of "claimant" in Pennsylvania's Taxpayer Relief Act to clarify eligibility for senior citizens' property tax and rent rebate assistance. The bill specifies three qualifying categories: individuals aged 65 or older (or with a spouse aged 65+), widows or widowers aged 50 or older, and permanently disabled persons aged 18 or older during the tax year. This change directly affects seniors, widows/widowers, and disabled residents applying for the rebate program by providing clearer eligibility standards. The amendment updates existing definitions without creating new benefits or altering funding. The bill takes effect 60 days after enactment.

HB 1214 temporarily exempts new residential construction from county property taxes under the General County Assessment Law. It directly affects homeowners and developers building new single-family homes or residential units. The bill creates a limited-duration tax break, meaning newly constructed homes would not be taxed at full market value during the exemption period, instead being assessed at a lower rate. This change applies only to new residential construction, not existing homes or other property types.

HB 842 amends Pennsylvania's Tax Reform Code to create new deductions for realty transfer tax paid on certain home purchases. It directly affects low-to-moderate income buyers (those collecting SSI or with household income ≤215% of federal poverty level) and buyers purchasing primary residences at ≤80% of their county's median home price. The bill allows these buyers to deduct the transfer tax paid from their taxable income, and in the second scenario, the seller also receives this deduction. Counties must submit annual median home price data to the Department of Revenue to implement the price-based deduction. The changes take effect 60 days after enactment.

HB 816 proposes a constitutional amendment to Pennsylvania's tax code, creating a new standard for homeowners to qualify for relief from real property taxes. It would allow the state legislature to establish income-based thresholds, exempting homeowners from paying the portion of their local property tax on their primary home that exceeds a certain percentage of their household income. This directly affects homeowners who pay local property taxes and meet income criteria set by the legislature. As a constitutional amendment, it requires approval by the General Assembly and then by voters in a statewide election. The bill does not specify income percentages or implementation details, only authorizing future legislation to create such standards.

SB 394 proposes a constitutional amendment to end school districts' authority to levy real property taxes on primary homes (homesteads) and farms (farmsteads) after June 30, 2030. This directly affects homeowners and farmers by eliminating future property taxes on their primary residences and agricultural land, while requiring the state to replace lost school funding through alternative taxes like retail sales or income taxes. The bill mandates that the state annually compensate school districts for lost revenue by depositing funds into a dedicated "Stabilization of Education Fund," which cannot be diverted for other purposes. The amendment must pass both legislative chambers and be approved by voters to take effect.