State Senator Jay Costa’s LOOP Legislation Passes House, Awaits Governor’s Signature

HARRISBURG, PA − July 10, 2024 − Today, State Senator Jay Costa celebrates the passage of the Longtime Owner Occupant Tax Exemption Program (LOOP) in the House of Representatives, which will protect homeowners living in areas with rapidly increasing property values that increase property taxes. When signed by Governor Shapiro, SB 219 will allow Pittsburgh’s mayor and city council to exempt or defer increases in property taxes for people who have lived in homes they own for a certain period of time in certain neighborhoods where the property values have skyrocketed.  

“I am grateful that the House reaffirmed the importance of protecting the people who have built our communities by passing SB 219,” said Democratic Leader Jay Costa. “As the costs of living rise, along with property taxes, it’s up to us to ensure that seniors and long-term members of our communities can afford to stay in the homes and neighborhoods they love. I am confident that the Governor will sign this bill quickly so that we can begin helping our beloved neighbors and community members.”

As Pittsburgh continues to experience increased investment and development pressure in specific neighborhoods of the city, longtime owner occupants have been and will continue to be put at risk of being forced out of their homes due to rapid increases in property taxes.  Given rising living costs and constantly increasing tax burdens in areas where real property values have risen markedly as a consequence of the renovation of other deteriorating residences or the construction of new residences, coupled with the practical challenges for counties of the second class to implement such a program, the City of Pittsburgh is seeking amendments to the “First and Second Class County Property Tax Relief Act” to provide the same abilities to cities of the second class in order to allow longtime owner-occupants of residences to remain in peaceful possession of their homes.

Proposed changes to The First and Second Class County Property Tax Relief Act would involve:

  • Amending the title of the statute from “First and Second Class County Property Tax Relief Act” to “First and Second Class County and City Property Tax Relief Act”;
  • Amending occurrences of “counties of the first and second class” to read “counties and cities of the first and second class”;
  • Further discussion on whether any amendments to Section 4749.4(c) would be necessary; and
  • Amending Section 4749.5(c)(2) from “School districts and municipalities within a county of the second class may…” to read “School districts and municipalities within a county of the second class, including cities of the second class, may…”

Text of the legislation is accessible online here.

Learn more about the history of the LOOP Legislation at