A JOINT RESOLUTION

 

1Proposing an amendment to the Constitution of the Commonwealth
2of Pennsylvania, further providing for exemptions and special
3provisions relating to taxation.

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

6Section 1. The following amendment to the Constitution of
7Pennsylvania is proposed in accordance with Article XI:

8That section 2(c) of Article VIII be amended to read:

9§ 2. Exemptions and special provisions:

10* * *

11(c) Citizens and residents of this Commonwealth[, who served

12in any war or armed conflict in which the United States was

13engaged and were honorably discharged or released under
14honorable circumstances from active service,] who served in the 
15United States Armed Forces, including a reserve component or 
16National Guard, and were discharged or released from service 
17under conditions other than dishonorable shall be exempt from

1the payment of all real property taxes upon the residence

2occupied by the said citizens and residents of this Commonwealth

3imposed by the Commonwealth of Pennsylvania or any of its

4political subdivisions if, as a result of military service, they

5are blind, paraplegic or double or quadruple amputees or have a

6service-connected disability declared by the United States
7Veterans Administration or its successor [to be a total or 100%
8permanent disability, and if the State Veterans' Commission
9determines that such persons are in need of the tax exemptions

10granted herein]. This exemption shall be [extended to the
11unmarried surviving spouse upon the death of an eligible veteran
12provided that the State Veterans' Commission determines that

13such person is in need of the exemption] granted for the 
14lifetime of such persons regardless of income.

15Section 2. (a) Upon the first passage by the General
16Assembly of this proposed constitutional amendment, the
17Secretary of the Commonwealth shall proceed immediately to
18comply with the advertising requirements of section 1 of Article
19XI of the Constitution of Pennsylvania and shall transmit the
20required advertisements to two newspapers in every county in
21which such newspapers are published in sufficient time after
22passage of this proposed constitutional amendment.

23(b) Upon the second passage by the General Assembly of this
24proposed constitutional amendment, the Secretary of the
25Commonwealth shall proceed immediately to comply with the
26advertising requirements of section 1 of Article XI of the
27Constitution of Pennsylvania and shall transmit the required
28advertisements to two newspapers in every county in which such
29newspapers are published in sufficient time after passage of
30this proposed constitutional amendment. The Secretary of the

1Commonwealth shall submit this proposed constitutional amendment
2to the qualified electors of this Commonwealth at the first
3primary, general or municipal election which meets the
4requirements of and is in conformance with section 1 of Article
5XI of the Constitution of Pennsylvania and which occurs at least
6three months after the proposed constitutional amendment is
7passed by the General Assembly.