1Proposing an amendment to the Constitution of the Commonwealth
2of Pennsylvania, providing for special tax provisions
3relating to certain long-term care expenses.

4Section 1.  The following amendment to the Constitution of
5Pennsylvania is proposed in accordance with Article XI:

6That section 2(b) of Article VIII be amended to read:

7§ 2.  Exemptions and special provisions.

8* * *

9(b)  The General Assembly may, by law:

10(i)  Establish standards and qualifications for private
11forest reserves, agricultural reserves, and land actively
12devoted to agricultural use, and make special provision for the
13taxation thereof[;].

14(ii)  Establish as a class or classes of subjects of taxation
15the property or privileges of persons who, because of age,
16disability, infirmity or poverty are determined to be in need of
17tax exemption or of special tax provisions, and for any such

1class or classes, uniform standards and qualifications. The
2Commonwealth, or any other taxing authority, may adopt or employ
3such class or classes and standards and qualifications, and
4except as herein provided may impose taxes, grant exemptions, or
5make special tax provisions in accordance therewith. No
6exemption or special provision shall be made under this clause
7with respect to taxes upon the sale or use of personal property,
8and no exemption from any tax upon real property shall be
9granted by the General Assembly under this clause unless the
10General Assembly shall provide for the reimbursement of local
11taxing authorities by or through the Commonwealth for revenue
12losses occasioned by such exemption[;].

13(iii)  Establish standards and qualifications by which local
14taxing authorities may make uniform special tax provisions
15applicable to a taxpayer for a limited period of time to
16encourage improvement of deteriorating property or areas by an
17individual, association or corporation, or to encourage
18industrial development by a non-profit corporation[; and].

19(iv)  Make special tax provisions on any increase in value of
20real estate resulting from residential construction. Such
21special tax provisions shall be applicable for a period not to
22exceed two years.

23(v)  Establish standards and qualifications by which local
24taxing authorities in counties of the first and second class may
25make uniform special real property tax provisions applicable to
26taxpayers who are longtime owner-occupants as shall be defined
27by the General Assembly of residences in areas where real
28property values have risen markedly as a consequence of the
29refurbishing or renovating of other deteriorating residences or
30the construction of new residences.

1(vi)  Authorize local taxing authorities to exclude from
2taxation an amount based on the assessed value of homestead
3property. The exclusions authorized by this clause shall not
4exceed one-half of the median assessed value of all homestead
5property within a local taxing jurisdiction. A local taxing
6authority may not increase the millage rate of its tax on real
7property to pay for these exclusions.

8(vii)  Establish standards and qualifications for a State
9personal income tax credit for long-term care premiums paid by
10an individual.

11* * *

12Section 2.  (a)  Upon the first passage by the General
13Assembly of this proposed constitutional amendment, the
14Secretary of the Commonwealth shall proceed immediately to
15comply with the advertising requirements of section 1 of Article
16XI of the Constitution of Pennsylvania and shall transmit the
17required advertisements to two newspapers in every county in
18which such newspapers are published in sufficient time after
19passage of this proposed constitutional amendment.

20(b)  Upon the second passage by the General Assembly of this
21proposed constitutional amendment, the Secretary of the
22Commonwealth shall proceed immediately to comply with the
23advertising requirements of section 1 of Article XI of the
24Constitution of Pennsylvania and shall transmit the required
25advertisements to two newspapers in every county in which such
26newspapers are published in sufficient time after passage of
27this proposed constitutional amendment. The Secretary of the
28Commonwealth shall submit this proposed constitutional amendment
29to the qualified electors of this Commonwealth at the first
30primary, general or municipal election occurring at least three

1months after the proposed constitutional amendment is passed by
2the General Assembly.