Pennsylvania 2025-2026 Regular Session

Pennsylvania Senate Bill SB1109

Introduced
12/5/25  

Caption

In realty transfer tax, further providing for exempt parties and for excluded transactions; and abrogating regulations.

Impact

If enacted, SB1109 would have a direct impact on the state's realty transfer tax laws, providing clearer guidelines on exemptions and exclusions. This could lead to an increase in real estate activity, as potential buyers may be more inclined to engage in property transactions when certain financial burdens are alleviated. The clarity brought by this bill may also reduce disputes in realty transactions, ultimately contributing to a smoother process for participants in the real estate market.

Summary

SB1109 aims to amend existing laws regarding the realty transfer tax by redefining exempt parties and clarifying specific transactions that are excluded from this tax. The bill proposes changes that could simplify the realty transfer process for certain parties, potentially benefiting both buyers and sellers of real estate in the state. By focusing on exempting certain groups or transactions, the bill aims to make real estate transactions more accessible and less burdensome financially for eligible individuals and organizations.

Contention

While the bill has the potential to streamline processes and provide financial relief, it is important to consider the perspectives of various stakeholders. Some legislators may express concerns about the implications of the changes on state revenue from realty transfer taxes and whether the exemptions could lead to budgetary shortfalls. Discussions could arise around whether the benefits of the bill outweigh potential losses in tax revenue, sparking debates among lawmakers about fiscal responsibility and the justification for altering tax structures.

Companion Bills

No companion bills found.

Previously Filed As

PA HB219

In realty transfer tax, further providing for excluded transactions.

PA HB1203

In realty transfer tax, further providing for excluded transactions.

PA HB357

In realty transfer tax, further providing for excluded transactions.

PA HB214

In realty transfer tax, further providing for excluded transactions; and, in local real estate transfer tax, further providing for imposition.

PA SB815

In realty transfer tax, further providing for excluded transactions; and, in local real estate transfer tax, further providing for imposition.

PA HB643

In realty transfer tax, further providing for transfer of tax.

PA SB122

In firearms and other dangerous articles, further providing for sale or transfer of firearms; and abrogating a regulation.

PA HB1201

Further providing for raw milk and handling; and abrogating a regulation.

PA SB891

Further providing for examinations and certificates; and abrogating regulations.

PA HB693

In licenses, tags and kennels, further providing for requirements for kennels; and abrogating a regulation.

Similar Bills

No similar bills found.