Amendment 1145 to House Bill 196 P.N. 0168, Regular Session 2019-2020

H0196B0168A01145 MSP:EJH 05/02/19 #90 A01145

AMENDMENTS TO HOUSE BILL NO. 196

Sponsor: REPRESENTATIVE RABB

Printer's No. 168

Amend Bill, page 1, line 1, by inserting after "integrated"

and distinct

Amend Bill, page 1, line 4, by inserting after "requirements"

; and further providing for exemption from taxation

Amend Bill, page 4, lines 10 through 30; page 5, lines 1

through 3; by striking out all of said lines on said pages and

inserting

Section 1.1. The following distinct amendments to the

Constitution of Pennsylvania are proposed in accordance with

Article XI:

That section 2 of Article VIII be amended to read:

§ 2. Exemptions and special provisions.

(a) The General Assembly may by law exempt from taxation:

(i) Actual places of regularly stated religious worship;

(ii) Actual places of burial, when used or held by a person

or organization deriving no private or corporate profit

therefrom and no substantial part of whose activity consists of

selling personal property in connection therewith;

(iii) That portion of public property which is actually and

regularly used for public purposes;

(iv) That portion of the property owned and occupied by any

branch, post or camp of honorably discharged servicemen or

servicewomen which is actually and regularly used for

benevolent, charitable or patriotic purposes; and

(v) Institutions of purely public charity, but in the case

of any real property tax exemptions only that portion of real

property of such institution which is actually and regularly

used for the purposes of the institution.

(b) The General Assembly may, by law:

(i) Establish standards and qualifications for private

forest reserves, agricultural reserves, and land actively

devoted to agricultural use, and make special provision for the

taxation thereof;

(ii) Establish as a class or classes of subjects of taxation

the property or privileges of persons who, because of age,

2019/90MSP/HB0196A01145 - 1 -

disability, infirmity or poverty are determined to be in need of

tax exemption or of special tax provisions, and for any such

class or classes, uniform standards and qualifications. The

Commonwealth, or any other taxing authority, may adopt or employ

such class or classes and standards and qualifications, and

except as herein provided may impose taxes, grant exemptions, or

make special tax provisions in accordance therewith. No

exemption or special provision shall be made under this clause

with respect to taxes upon the sale or use of personal property,

and no exemption from any tax upon real property shall be

granted by the General Assembly under this clause unless the

General Assembly shall provide for the reimbursement of local

taxing authorities by or through the Commonwealth for revenue

losses occasioned by such exemption;

(iii) Establish standards and qualifications by which local

taxing authorities may make uniform special tax provisions

applicable to a taxpayer for a limited period of time to

encourage improvement of deteriorating property or areas by an

individual, association or corporation, or to encourage

industrial development by a non-profit corporation; and

(iv) Make special tax provisions on any increase in value of

real estate resulting from residential construction. Such

special tax provisions shall be applicable for a period not to

exceed two years.

(v) Establish standards and qualifications by which local

taxing authorities in counties of the first and second class may

make uniform special real property tax provisions applicable to

taxpayers who are longtime owner-occupants as shall be defined

by the General Assembly of residences in areas where real

property values have risen markedly as a consequence of the

refurbishing or renovating of other deteriorating residences or

the construction of new residences.

(vi) Authorize local taxing authorities to exclude from

taxation an amount based on the assessed value of homestead

property. The exclusions authorized by this clause shall not

exceed 100% of the assessed value of each homestead property

within a local taxing jurisdiction. A local taxing authority may

not increase the millage rate of its tax on real property to pay

for these exclusions.

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, shall be exempt

from the payment of all real property taxes upon the residence

occupied 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 service, they

are blind, paraplegic or double or quadruple amputees or have a

service-connected disability declared by the United States

Veterans Administration or its successor to be a total or 100%

permanent disability, and if the State Veterans' Commission

2019/90MSP/HB0196A01145 - 2 -

determines that such persons are in need of the tax exemptions

granted herein. This exemption shall be extended to the

unmarried surviving spouse upon the death of an eligible veteran

provided that the State Veterans' Commission determines that

such person is in need of the exemption.

(d) A person shall not be subject to a tax on income if the

person's income is less than $50,000 annually.

Section 3. (a) Upon the first passage by the General

Assembly of these proposed constitutional amendments, 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 and shall transmit the

required advertisements to two newspapers in every county in

which such newspapers are published in sufficient time after

passage of these proposed constitutional amendments.

(b) Upon the second passage by the General Assembly of these

proposed constitutional amendments, 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 and shall transmit the required

advertisements to two newspapers in every county in which such

newspapers are published in sufficient time after passage of

these proposed constitutional amendments. The Secretary of the

Commonwealth shall:

(1) Submit the proposed constitutional amendments under

section 1 of this resolution to the qualified electors of

this Commonwealth as a single ballot question at the first

primary, general or municipal election which meets the

requirements of and is in conformance with section 1 of

Article XI of the Constitution of Pennsylvania and which

occurs at least three months after the proposed

constitutional amendments are passed by the General Assembly

(2) Submit the proposed constitutional amendments under

section 1.1 of this resolution to the qualified electors of

this Commonwealth as separate ballot questions at the first

primary, general or municipal election which meets the

requirements of and is in conformance with section 1 of

Article XI of the Constitution of Pennsylvania and which

occurs at least three months after the proposed

constitutional amendments are passed by the General Assembly.

Amend Bill, page 5, line 4, by striking out "these" and

inserting

the

Amend Bill, page 5, line 5, by inserting after "amendments"

under section 1

2019/90MSP/HB0196A01145 - 3 -