HR 457

                                               PRINTER'S NO.   3075
             THE GENERAL ASSEMBLY OF PENNSYLVANIA
      HOUSE RESOLUTION
         No. 457
                                         Session of
                                           2026
INTRODUCED BY CONKLIN, HILL-EVANS, McNEILL, BRENNAN, VENKAT,
   GUZMAN, MARCELL, MENTZER, HADDOCK, DOUGHERTY, GALLAGHER,
   PUGH, PARKER, DELLOSO, MALAGARI, GILLEN, CEPEDA-FREYTIZ AND
   CIRESI, MARCH 23, 2026
REFERRED TO COMMITTEE ON FINANCE, MARCH 24, 2026
                          A RESOLUTION
1 Directing the Legislative Budget and Finance Committee to
2    conduct a study and issue a report on the feasibility of
3    eliminating property taxes for certain seniors in this
4    Commonwealth.
5    WHEREAS, Pennsylvania has more than 2.5 million residents 65
6 years of age or older and at least 39.4% of homeowners in this
7 Commonwealth are seniors; and
8    WHEREAS, As the population ages, many are expected to reside
9 in this Commonwealth for the remainder of their lives; and
10    WHEREAS, In addition, the growing trend for older Americans
11 to age in place will contribute to high home ownership of older
12 Pennsylvanians; and
13    WHEREAS, Although real estate tax rates vary in this
14 Commonwealth, the average tax rate in 2022 was 1.26% of a home's
15 assessed value, however, property taxes continue to increase
16 even when the pensions that many seniors rely on for income does
17 not increase; and
18    WHEREAS, The average property tax rate in Pennsylvania is
1 estimated at 1.41%, which is the 12th highest property tax rate
2 in the United States; and
3    WHEREAS, It is understandable that property taxes can be a
4 financial burden to many seniors living in Pennsylvania,
5 especially considering that the average retirement income in
6 this Commonwealth is $2,033 per month or $24,392 per year; and
7    WHEREAS, With the median annual property tax in this
8 Commonwealth being $2,223, and the median school tax burden for
9 a homeowner being $2,700, the average senior spends over one
10 month's income on property taxes; and
11    WHEREAS, Many seniors who struggle to pay property taxes fear
12 the loss of their home; and
13    WHEREAS, In Pennsylvania, when property taxes are unpaid for
14 two years, the property is subject to tax sale; and
15    WHEREAS, Each county oversees their own tax sale process,
16 which includes the sales of thousands of properties across this
17 Commonwealth; and
18    WHEREAS, Seniors in this Commonwealth deserve protection and
19 should not lose their home to unpaid taxes that they can no
20 longer afford; therefore be it
21    RESOLVED, That the House of Representatives direct the
22 Legislative Budget and Finance Committee to conduct a study and
23 issue a report on the feasibility of eliminating property taxes
24 for certain seniors in this Commonwealth; and be it further
25    RESOLVED, That the study include findings on the following:
26(1)   The feasibility of exempting seniors with low-income
27    seniors from property taxes in this Commonwealth.
28(2)   The feasibility of implementing a graduated property
29    tax scale ranging from exemption for low-income seniors to
30    reduction of property taxes for middle-income seniors.
20260HR0457PN3075  - 2 -
1(3)    Precautions to eliminate fraud or abuse of the
2    elimination or reduction in property taxes for certain
3    seniors.
4(4)    Alternate sources of income for municipalities and
5    counties if seniors with low to middle incomes are granted an
6    exemption or reduction of property taxes in this
7    Commonwealth;
8 and be it further
9    RESOLVED, That the Legislative Budget and Finance Committee
10 issue a report of its findings to the General Assembly within
11 120 days of the adoption of this resolution.
20260HR0457PN3075  - 3 -