Pennsylvania House Bill HB900

Pennsylvania 2025-2026 Regular Session

• Introduced: 3/26/25
• Refer: 3/26/25

Caption

A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, prohibiting the taxation of real property.

Summary

HB900 is a proposed constitutional amendment that would prohibit the taxation, assessment, and valuation of real property in Pennsylvania beginning July 1, 2030. The measure would add a new section to Article VIII of the Pennsylvania Constitution and would apply statewide to the Commonwealth and all local government entities, including authorities, districts, jurisdictions, and political subdivisions. Because it is a joint resolution proposing a constitutional amendment, HB900 does not itself change tax law immediately. Instead, it would need to pass the General Assembly twice and then be approved by voters before taking effect. If adopted, it would eliminate the property tax system for real estate in Pennsylvania and would likely require major changes to how state and local governments fund schools, municipalities, counties, and other public services.

Impact

The bill would amend the Pennsylvania Constitution to bar all taxation, assessment, and valuation of real property starting July 1, 2030. This would override existing property tax authority across state and local government and would have sweeping effects on statutes and local tax structures that currently rely on real property taxation, especially school district and municipal revenue systems. Any implementing changes would likely require substantial replacement revenue mechanisms or restructuring of public finance.

Sentiment

The bill text frames property taxation as a deprivation of inherent property rights and reflects a strongly anti-property-tax position. The available context shows no committee transcript or recorded votes, so there is no documented legislative debate or vote history to indicate broader support or opposition. Based on the bill’s sponsors and framing, the measure appears to be driven by concern over property tax burdens and taxpayer relief.

Contention

The central point of contention is the complete elimination of property taxes, which would be welcomed by taxpayers who view property taxes as burdensome but would raise major concerns for governments and public institutions that depend on that revenue. Likely opponents would include school districts, municipalities, counties, and fiscal policy advocates worried about replacing lost revenue and preserving essential services. Supporters would likely emphasize property rights, tax relief, and protection against loss of property due to inability to pay taxes.