PRIOR PASSAGE - NONE
PRINTER'S NO. 1318
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1227
Session of
2023
INTRODUCED BY SAPPEY, HILL-EVANS, MADDEN, ISAACSON, GUENST,
VENKAT, PROBST, SHUSTERMAN, HARKINS, KHAN, CIRESI, KINSEY,
D. WILLIAMS, R. MACKENZIE, BOROWSKI, SANCHEZ, HOHENSTEIN,
CERRATO, TAKAC, WEBSTER, DELLOSO, RIGBY, WARREN, SOLOMON,
SCOTT AND NEILSON, MAY 24, 2023
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, MAY 24, 2023
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, further providing for exemptions and special
provisions.
The General Assembly of the Commonwealth of Pennsylvania
hereby resolves as follows:
Section 1. The following amendment to the Constitution of
Pennsylvania is proposed in accordance with Article XI:
That section 2(c) of Article VIII be amended to read:
ยง 2. Exemptions and special provisions.
* * *
(c) Citizens and residents of this Commonwealth, who [served
in any war or armed conflict in which the United States was
engaged and were honorably discharged or released under
honorable circumstances from active service,]:
(i) Served as a member of the armed forces of the United
States, including a reserve component or National Guard, and who
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were discharged or released from active service under conditions
other than dishonorable, shall be exempt from the payment of all
real property taxes upon the primary residence [occupied] owned
by the said citizens and residents of this Commonwealth imposed
by the Commonwealth of Pennsylvania or any of its political
subdivisions if, as a result of [military] the member's service,
they are blind, paraplegic or double or quadruple amputees or
have a service-connected disability [declared] rated as 100%
permanent and totally disabled or compensated at the 100%
disability rate through the Individual Unemployability Program
or its successor program by the United States [Veterans
Administration] Department of Veterans Affairs or its successor
[to be a total or 100% permanent disability], and if the State
Veterans' Commission determines that such persons are in need of
the tax exemptions [granted herein.] based on the economic
circumstances that exist at the member's place of residence. The
exemption shall apply to the primary residence, even if the
eligible veteran resides at a long-term care facility, until the
eligible veteran no longer retains ownership of the residence.
This exemption shall be extended to the unmarried surviving
spouse upon the death of [an eligible veteran] the person
determined by the State Veterans' Commission to be eligible
provided that the State Veterans' Commission determines that
such person [is in need of] meets the need requirements for the
exemption. The State Veterans' Commission shall establish rules,
regulations and guidelines for making determinations of need.
(ii) Are the unmarried surviving spouse of any member of the
armed forces of the United States, including a reserve component
or National Guard, who died in the line of duty, died as a
result of injuries received in the line of duty, is presumed
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dead in a written finding or is posthumously determined to be
100% permanent and totally disabled by the United States
Department of Defense, the United States Department of Veterans
Affairs or their successors, shall be exempt from the payment of
all real property taxes on the surviving spouse's primary place
of residence in this Commonwealth, without any restriction on
the surviving spouse's relocating to another primary place of
residence in this Commonwealth and without any requirement that
the surviving spouse reside in this Commonwealth at the time of
death or presumed dead status of the member of the armed forces,
including a reserve component or National Guard, provided that
the State Veterans' Commission determines that the surviving
spouse is in need of the exemption based on the economic
circumstances that exist at the surviving spouse's place of
residence in this Commonwealth. The State Veterans' Commission
shall establish rules, regulations and guidelines for making
determinations of need. The exemption shall cease if the
surviving spouse remarries and shall not be claimed thereafter.
Section 2. The following procedure applies to the proposed
constitutional amendment in this joint resolution:
(1) Upon the first passage by the General Assembly of
the amendment, the Secretary of the Commonwealth shall
proceed immediately to comply with the advertising
requirements of section 1 of Article XI of the Constitution
of Pennsylvania.
(2) Upon the second passage by the General Assembly of
the amendment, the Secretary of the Commonwealth shall
proceed immediately to comply with the advertising
requirements of section 1 of Article XI of the Constitution
of Pennsylvania. The Secretary of the Commonwealth shall
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submit the amendment to the qualified electors of this
Commonwealth at the first general or municipal election which
meets the requirements of section 1 of Article XI of the
Constitution of Pennsylvania.
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