PA HB286

Authorizes all Pennsylvania political subdivisions to grant property tax freezes to eligible seniors, widows/widowers age 50+, and permanently disabled persons age 18+ who have owned and lived in their home for at least 10 years

Sets household income eligibility at no more than $45,000 annually, with property taxes frozen at the base year amount as long as the claimant remains eligible

Requires applicants to provide proof of fee simple ownership, timely payment of prior year taxes, and income verification through an annual application process

Directs the Department of Revenue to develop standardized application forms, compile data on participating subdivisions and participants, and publish annual reports on the program

Mandates a report to the General Assembly by December 31, 2030 reviewing the eligibility criteria and effectiveness of the tax freeze program