PRINTER'S NO. 1473
No. 1281 Session of 1975
INTRODUCED BY DeMEDIO, NOVAK, PRENDERGAST, ZELLER, MRKONIC, CIMINI, COLE AND HOPKINS, MAY 7, 1975
REFERRED TO COMMITTEE ON MILITARY AND VETERANS AFFAIRS, MAY 7, 1975
AN ACT 1 Amending the act of June 21, 1963 (P.L.174, No.104), entitled 2 "An act granting and regulating exemption from payment of 3 real estate taxes by war veterans in need thereof who are 4 blind, paraplegic or have suffered the loss of two or more 5 limbs as a result of military service; imposing duties on the 6 State Veterans' Commission; and prohibiting the sale of 7 certain real estate for taxes after grant of an exemption," 8 removing the requirement that need be shown to qualify for 9 the exemption and extending the exemption to certain widows. 10 The General Assembly of the Commonwealth of Pennsylvania 11 hereby enacts as follows: 12 Section 1. The title, subsection (a) of section 2, and 13 section 3, act of June 21, 1963 (P.L.174, No.104), entitled "An 14 act granting and regulating exemption from payment of real 15 estate taxes by war veterans in need thereof who are blind, 16 paraplegic or have suffered the loss of two or more limbs as a 17 result of military service; imposing duties on the State 18 Veterans' Commission; and prohibiting the sale of certain real 19 estate for taxes after grant of an exemption," are amended to 20 read: 21 AN ACT
1 Granting and regulating exemption from payment of real estate 2 taxes by war veterans [in need thereof] who are blind, 3 paraplegic or have suffered the loss of two or more limbs as 4 a result of military service or to their widows; imposing 5 duties on the State Veterans' Commission; and prohibiting the 6 sale of certain real estate for taxes after grant of an 7 exemption. 8 Section 2. (a) Any citizen or resident of this Commonwealth 9 shall be exempt from the payment of all real estate taxes levied 10 upon any building, including the land upon which it stands, 11 occupied by him as his principal dwelling, if (i) he has been 12 honorably discharged or released under honorable circumstances 13 from the armed forces of the United States for service in any 14 war or armed conflict in which this Nation was engaged, (ii) as 15 a result of such military service he is blind or paraplegic or 16 has sustained the loss of two or more limbs, (iii) such dwelling 17 is owned by him solely or as an estate by the entirety [and (iv) 18 the need for the exemption from the payment of real estate taxes 19 has been determined by the State Veterans' Commission.] or owned 20 by the widow of a disabled veteran. 21 * * * 22 Section 3. The State Veterans' Commission shall[-- 23 (1) Fix uniform and equitable standards for determining the 24 need for exemption from the payment of real estate taxes granted 25 by this act. 26 (2) After submission of proof of need by the applicant for 27 the exemption from payment of real estate taxes, determine the 28 need of the applicant. 29 (3) Review at least once every two years all determinations 30 of need for exemptions from the payment of real estate taxes 19750H1281B1473 - 2 -
1 which have been granted in order to determine any changes in the 2 economic status of applicants bearing upon the question of need. 3 (4) Certify the name and address and the need for exemption 4 from payment of real estate taxes, or termination of such need,] 5 certify the name and address for exemption from payment of real 6 estate taxes to the board for the assessment and revision of 7 taxes, or similar board for the assessment of taxes, having 8 jurisdiction of the assessment of the real property owned solely 9 or as an estate by the entirety and occupied as a residence by 10 the person seeking the tax exemption granted by this act. A3L62JD/19750H1281B1473 - 3 -