1Providing for a freeze on real estate taxes for senior citizens.

2The General Assembly of the Commonwealth of Pennsylvania
3hereby enacts as follows:

4Section 1.  Short title.

5This act shall be known and may be cited as the Senior
6Citizens Property Tax Freeze Act.

7Section 2.  Definitions.

8The following words and phrases when used in this act shall
9have the meanings given to them in this section unless the
10context clearly indicates otherwise:

11"Base payment."  The amount of property tax paid by the 
12claimant either in the tax year beginning January 1, 2011, or in 
13the first tax year during which the claimant first becomes 
14eligible, whichever occurs later, on the principal residence in 
15which the claimant has maintained continuous occupancy and 
16ownership since either January 1, 2011, or the date upon which 

1the claimant first became eligible. In the event the claimant 
2purchases a residence after January 1, 2011, or after the date 
3upon which the claimant first becomes eligible, the base payment 
4means property taxes paid during the tax year in which the 
5purchase was made.

6"Increases in property taxes."  The additional payments due 
7above the base amount, resulting from millage increases, 
8modifications in the assessment ratio or assessment increase.

9Section 3.  Eligibility.

10To be eligible for a tax freeze under this act, a claimant
11shall be 65 years of age or older.

12Section 4.  Tax freeze.

13Notwithstanding the provisions of any other law, any person
14who meets the eligibility requirements contained in this act
15shall be entitled to a real estate tax freeze and shall not be
16required to pay any increases in property taxes in excess of the
17claimant's base payment.

18Section 5.  Application procedure.

19Any person eligible for a tax freeze under section 3 may
20apply for the freeze by filing with the taxing authorities the
21following documents:

22(1)  A statement of request for a tax freeze.

23(2)  A certification that the claimant or the claimant
24and the claimant's spouse jointly are the owners in fee
25simple of the residence upon which the property taxes are
26imposed.

27(3)  Evidence that the claimant is 65 years of age or
28older.

29(4)  Receipts showing prompt payment of the current
30year's property tax liability.

1Section 6.  Termination of tax freeze.

2(a)  General rule.--Subject to the limitation under
3subsection (b), the tax rate on and the assessment of any real
4estate taxes shall become current on the sale or transfer of
5that real property, including any transfer under a recorded real
6property sales contract.

7(b)  Limitation.--A tax freeze under this act shall remain in
8effect upon the transfer of the affected real property to a
9surviving spouse if at the time of the death of the claimant,
10the surviving spouse is at least 62 years of age or will be 62
11years of age within six months of the date of death of the
12claimant.

13Section 7.  Commonwealth reimbursement.

14The Department of Revenue shall, upon submission by local
15taxing authorities of documentation as the department may
16require, annually pay to local taxing authorities the amount of
17each claimant's increase in property taxes in excess of the
18claimant's base payment.

19Section 8.  Applicability.

20This act shall apply retroactively to tax years beginning
21January 1, 2012, and thereafter.

22Section 9.  Effective date.

23This act shall take effect immediately.