PRINTER'S NO. 1483
No. 1291 Session of 1975
INTRODUCED BY DeMEDIO, LYNCH, NOVAK, ZELLER, MRKONIC, CIMINI
AND COLE, MAY 7, 1975
REFERRED TO COMMITTEE ON FINANCE, 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 further exempting certain widows from taxation.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Subsection (a) of section 2, act of June 21, 1963
12 (P.L.174, No.104), entitled "An act granting and regulating
13 exemption from payment of real estate taxes by war veterans in
14 need thereof who are blind, paraplegic or have suffered the loss
15 of two or more limbs as a result of military service; imposing
16 duties on the State Veterans' Commission; and prohibiting the
17 sale of certain real estate for taxes after grant of an
18 exemption," is amended to read:
19 Section 2. (a) Any citizen or resident of this Commonwealth
20 shall be exempt from the payment of all real estate taxes levied
21 upon any building, including the land upon which it stands,
1 occupied by him as his principal dwelling, if (i) he has been
2 honorably discharged or released under honorable circumstances
3 from the armed forces of the United States for service in any
4 war or armed conflict in which this Nation was engaged, (ii) as
5 a result of such military service he is blind or paraplegic or
6 has sustained the loss of two or more limbs, (iii) such dwelling
7 is owned by him solely or as an estate by the entirety, and (iv)
8 the need for the exemption from the payment of real estate taxes
9 has been determined by the State Veterans' Commission. The
10 surviving spouse of a veteran who was entitled to an exemption
11 under this act shall be entitled to the same exemption.
12 Section 2. This act shall take effect immediately.
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