PRIOR PRINTER'S NO. 2662 PRINTER'S NO. 3216
No. 1969 Session of 1985
INTRODUCED BY MARKOSEK, MAYERNIK, ROBBINS, PRESSMANN, LEVDANSKY,
COWELL, DeLUCA, BOWLEY, BELFANTI AND LIVENGOOD,
DECEMBER 10, 1985
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
APRIL 9, 1986
AN ACT
1 Amending the act of June 21, 1963 (P.L.174, No.104), entitled,
2 as amended, "An act granting and regulating exemption from
3 payment of real estate taxes by war veterans in need thereof
4 who are blind, paraplegic, have suffered the loss of two or
5 more limbs as a result of military service or have a one
6 hundred per cent permanent disability; imposing duties on the
7 State Veterans' Commission; and prohibiting the sale of
8 certain real estate for taxes after grant of an exemption,"
9 extending the real property tax exemption to the unmarried
10 surviving spouse of a deceased qualifying veteran.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 2 THE TITLE of the act of June 21, 1963 <--
14 (P.L.174, No.104), entitled, as amended, "An act granting and
15 regulating exemption from payment of real estate taxes by war
16 veterans in need thereof who are blind, paraplegic, have
17 suffered the loss of two or more limbs as a result of military
18 service or have a one hundred per cent permanent disability;
19 imposing duties on the State Veterans' Commission; and
20 prohibiting the sale of certain real estate for taxes after
21 grant of an exemption," amended March 17, 1978 (P.L.21, No.11),
1 is amended to read:
2 AN ACT <--
3 AMENDING THE ACT OF JUNE 21, 1963 (P.L.174, NO.104), ENTITLED,
4 AS AMENDED, "AN ACT GRANTING AND REGULATING EXEMPTION FROM
5 PAYMENT OF REAL ESTATE TAXES BY WAR VETERANS IN NEED THEREOF
6 WHO ARE BLIND, PARAPLEGIC, HAVE SUFFERED THE LOSS OF TWO OR
7 MORE LIMBS AS A RESULT OF MILITARY SERVICE OR HAVE A ONE
8 HUNDRED PER CENT PERMANENT DISABILITY OR BY A QUALIFYING
9 VETERAN'S SURVIVING SPOUSE WHO IS IN NEED THEREOF; IMPOSING
10 DUTIES ON THE STATE VETERANS' COMMISSION; AND PROHIBITING THE
11 SALE OF CERTAIN REAL ESTATE FOR TAXES AFTER GRANT OF AN
12 EXEMPTION.
13 SECTION 2. SECTION 2 OF THE ACT, AMENDED MARCH 17, 1978
14 (P.L.21, NO.11), IS AMENDED TO READ:
15 Section 2. (a) Any citizen or resident of this Commonwealth
16 shall be exempt from the payment of all real estate taxes levied
17 upon any building, including the land upon which it stands,
18 occupied by him or her as his or her principal dwelling, if (i)
19 he or she has been honorably discharged or released under
20 honorable circumstances from the armed forces of the United
21 States for service in any war or armed conflict in which this
22 Nation was engaged, (ii) as a result of such military service he
23 or she is blind or paraplegic or has sustained the loss of two
24 or more limbs, or has a service-connected disability declared by
25 the United States Veterans' Administration or its successors to
26 be a total or one hundred per cent permanent disability, (iii)
27 such dwelling is owned by [him] the veteran solely or as an
28 estate by the entirety, and (iv) the need for the exemption from
29 the payment of real estate taxes has been determined by the
30 State Veterans' Commission.
19850H1969B3216 - 2 -
1 (b) When the conditions specified by clauses (i), (ii) and
2 (iii) of subsection (a) OR BY SUBSECTION (C) of this section <--
3 shall be determined to exist by the board for the assessment and
4 revision of taxes, or by a similar board for the assessment of
5 taxes, and upon the receipt by such board of a certification of
6 need for the tax exemption from the State Veterans' Commission,
7 the board shall grant the tax exemption prescribed by subsection
8 (a) of this section. Notification of the granting of the tax
9 exemption by such board shall be forwarded to the person who has
10 received the exemption from the payment of real estate taxes and
11 to the tax levying bodies and tax collectors of all political
12 subdivisions imposing taxes upon the dwelling of the person
13 granted the exemption from payment of real estate taxes.
14 (c) The exemption privilege provided under this section
15 shall be extended to the unmarried surviving spouse of a
16 qualifying veteran upon the death of the veteran if the State
17 Veterans' Commission determines (i) that, before the veteran's
18 death, the veteran was eligible for an exemption under the
19 conditions set forth in subsection (a), and (ii) that the
20 surviving spouse of the veteran is in need of the exemption. The <--
21 commission shall notify the local board of assessment and the
22 qualifying surviving spouse that the exemption has been
23 extended. THIS EXEMPTION SHALL TERMINATE UPON THE REMARRIAGE OF <--
24 THE SURVIVING SPOUSE.
25 Section 2 3. This act shall be retroactive to January 1, <--
26 1986, if enacted after that date.
27 Section 3 4. This act shall take effect January 1, 1986, or <--
28 immediately, whichever is later.
L9L72JAM/19850H1969B3216 - 3 -