State Senator Jay Costa’s LOOP Act Passes Senate, Heads to House of Representatives

HARRISBURG, PAJuly 3, 2024 – Today, State Senator Jay Costa is celebrating the passage of the Longtime Owner Occupant Tax Exemption Program (LOOP), which will protect homeowners living in areas with rapidly rising property values ​​that cause property taxes to rise. If passed by the House of Representatives and signed by Governor Shapiro, SB219 would allow the mayor and city council of Pittsburgh to exempt from property taxes or defer property tax increases for people who have lived in homes they own for a specified period of time in certain neighborhoods where property values ​​have increased dramatically.

“The people who built our communities belong to these communities, and I am so pleased that the Senate has reaffirmed this critical value by passing SB 219.” said Democratic leader Jay Costa. “As the cost of living increases, as do property taxes, it is up to us to ensure that seniors and long-time members of our communities can afford to remain in the homes and neighborhoods they love. I look forward to continuing our advocacy on this important issue and seeing this bill through to its conclusion.”

As Pittsburgh continues to experience increased investment and development pressures in certain neighborhoods, long-time owner-occupiers have been and will continue to be at risk of being evicted from their homes due to skyrocketing property taxes. Given the rising cost of living and the ever-increasing tax burden in areas where property values ​​have increased significantly through the renovation of other decaying homes or the construction of modern homes, coupled with the practical challenges for second-class counties in implementing 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 opportunity to second-class cities to allow long-time owner-occupiers to remain in possession of their homes.

The proposed changes to the First and Second Class Property Tax Relief Act include:

  • Changing the title of the act from the “First and Second Class Counties Tax Relief Act” to the “First and Second Class Counties Tax Relief Act” and the city “Act on Real Estate Tax Relief”;
  • Change the occurrences of “first and second class counties” to “counties and cities “first and second class”;
  • Further discussion of whether any changes to section 4749.4(c) will be necessary; and
  • Amends section 4749.5(c)(2) from “School districts and municipalities in a county of the second class may…” to “School districts and municipalities in a county of the second classincluding second-class cities, power…”

The text of the act is available online here.

Learn more about LOOP’s legislative history at


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