1Amending Title 51 (Military Affairs) of the Pennsylvania
2Consolidated Statutes, in disabled veterans' real estate tax
3exemption, further providing for exemption.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 8902(a)(1) of Title 51 of the
7Pennsylvania Consolidated Statutes is amended and the section is
8amended by adding a subsection to read:

9§ 8902. Exemption.

10(a) General rule.--Any resident of this Commonwealth shall
11be exempt from the payment of all real estate taxes levied upon
12any building, including the land upon which it stands, occupied
13by that person as a principal dwelling, if all of the following
14requirements are met:

15(1) That person has been honorably discharged or
16released under honorable circumstances from the armed forces
17of the United States [for service in any war or armed

1conflict in which this nation was engaged].

2* * *

3(a.1) Proportional exemption.--Any resident of this
4Commonwealth who does not qualify under subsection (a) shall be
5proportionally exempt from real estate taxes levied upon any
6building, including the land upon which its stands, occupied by
7that person as a principal dwelling, if all of the following
8requirements are met:

9(1) That person has been honorably discharged or
10released under honorable circumstances from the armed forces
11of the United States.

12(2) As a result of such military service, that person
13has a service-connected disability declared by the United
14States Veterans' Administration or its successors to be a
15disability between 10% and 90%. The amount of property tax
16reduction shall be proportional to the service-connected
17disability rating of the resident.

18(3) The dwelling is owned by that person solely, with
19his or her spouse or as an estate by the entireties.

20(4) The need for the exemption from the payment of real
21estate taxes has been determined by the State Veterans'
22Commission in compliance with the requirements of this
23chapter.

24* * *

25Section 2. This act shall take effect in 60 days.