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HB 736

An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in consolidated county assessment, further providing for exemptions from taxation.

2025-2026 Regular Session Introduced by Missy Cerrato and 9 co-sponsors

HB 736 modifies Pennsylvania property tax exemptions under county assessment procedures, potentially affecting municipal revenue and tax burden distribution.

Referred to Local Government
0
WeVote Research Nonpartisan
Bill Summary · HB 736

Legislative bill overview

HB 736 amends Pennsylvania's municipal tax code to modify exemptions from taxation under consolidated county assessment procedures. The bill specifically alters provisions in Title 53 of the Pennsylvania Consolidated Statutes regarding which properties or entities qualify for tax exemptions at the county level. The exact nature of the exemptions being added or modified is not detailed in the available summary.

Why is this important

Property tax exemptions directly affect municipal revenue and the distribution of tax burdens among remaining taxpayers. Changes to exemption criteria can significantly impact county assessments, local school funding, and the financial stability of municipalities that depend on property tax revenue. This is particularly consequential in Pennsylvania, where property taxes fund local services and schools.

Potential points of contention

  • Revenue impact: Expanding exemptions reduces tax revenue for counties and municipalities, potentially requiring higher tax rates on non-exempt properties or cuts to services
  • Fairness concerns: Determining which properties "deserve" exemptions raises questions about equitable tax distribution and whether certain entities receive preferential treatment
  • Defining exemption scope: The bill's specifics on which properties gain or lose exemptions will determine winners and losers in the tax system

Compiled from official sources — confirm details with the bill’s official record.

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