1Amending Title 51 (Military Affairs) of the Pennsylvania
2Consolidated Statutes, further providing for exemption from
3payment of real estate taxes.

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

6Section 1. Section 8902(b) of Title 51 of the Pennsylvania
7Consolidated Statutes is amended to read:

8§ 8902. Exemption.

9* * *

10(b) Extension of exemption.--The exemption provided in
11subsection (a) shall be extended to [the]:

12(1) The unmarried surviving spouse upon the death of the
13eligible veteran, provided that the State Veterans'
14Commission determines that such spouse is in need of an
15exemption.

16(2) The surviving spouse of a veteran who was killed or
17missing in action, provided the State Veterans' Commission
18determines the spouse is in need of an exemption.

1Section 2. This act shall take effect in 60 days.