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PRINTER'S NO. 52
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
77
Session of
2019
INTRODUCED BY TARTAGLIONE, FONTANA, STEFANO, BREWSTER,
SANTARSIERO, COSTA AND BROWNE, JANUARY 23, 2019
REFERRED TO VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS,
JANUARY 23, 2019
AN ACT
Amending Title 51 (Military Affairs) of the Pennsylvania
Consolidated Statutes, in disabled veterans' real estate tax
exemption, further providing for definitions and for duty of
commission.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 8901 and 8904(1) and (2) of Title 51 of
the Pennsylvania Consolidated Statutes are amended to read:
§ 8901. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Annual income." All income received by an applicant and the
applicant's spouse while residing in the residence during the
calendar year prior to the year for which the exemption is
claimed.
"Blind." Visual acuity of three-sixtieths or ten two-
hundredths, or less normal vision.
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"Commission." The State Veterans' Commission established
under section 1702 (relating to State Veterans' Commission).
"Income." As follows:
(1) All income from whatever source derived, including
any of the following:
(i) Salaries, wages, bonuses, commissions, income
from self-employment, alimony, support money, cash public
assistance and relief.
(ii) The gross amount of any pensions or annuities,
including 50% of railroad retirement benefits.
(iii) Fifty percent of all benefits received under
the Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et
seq.), except Medicare benefits.
(iv) All benefits received under State unemployment
insurance laws and veterans' disability payments.
(v) All interest received from the Federal
Government or a state government or an instrumentality or
political subdivision of the Federal Government or a
state government.
(vi) Realized capital gains and rentals.
(vii) Workers' compensation.
(viii) The gross amount of loss of time insurance
benefits, life insurance benefits and proceeds, except
for the first $5,000 of the total of death benefit
payments.
(ix) Gifts of cash or property, other than transfers
by gift between members of a household, in excess of a
total value of $300.
(2) The term does not include surplus food or other
relief in kind supplied by a governmental agency, property
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tax or rent rebate or inflation dividend.
"Paraplegic." The bilateral paralysis of the upper or lower
extremities of the body.
§ 8904. Duty of commission.
The commission shall:
(1) Fix uniform and equitable standards for determining
the need for exemption from the payment of real estate taxes
granted by this act. In fixing such uniform and equitable
standards, [the commission shall apply a rebuttable
presumption that] an applicant with annual income of $75,000
or less [has a need for] shall be deemed to be in need of the
exemption. Beginning on January 1, 2009, and every two years
thereafter, the commission shall [adjust] increase the annual
income level qualifying for the [rebuttable presumption of
need] exemption for need by an amount equal to the [change]
average of any increase in the Consumer Price Index in the
preceding two years. The commission shall publish the
adjusted annual income level qualifying for the [rebuttable
presumption of] exemption for need as a notice in the
Pennsylvania Bulletin.
(2) [After] For applicants with an annual income that
exceeds $75,000, after submission of proof of need by the
applicant for the exemption from payment of real estate
taxes, determine the need of the applicant.
* * *
Section 2. This act shall take effect in 60 days.
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