PRINTER'S NO. 819
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
673
Session of
2019
INTRODUCED BY LEACH, STREET, BREWSTER, FONTANA, TARTAGLIONE,
HUGHES, SANTARSIERO, BROWNE, HUTCHINSON, BLAKE, YUDICHAK,
SABATINA, FARNESE AND TOMLINSON, MAY 28, 2019
REFERRED TO VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS,
MAY 28, 2019
AN ACT
Amending Title 51 (Military Affairs) of the Pennsylvania
Consolidated Statutes, in disabled veterans' real estate tax
exemption, further providing for exemption.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8902(a)(1) of Title 51 of the
Pennsylvania Consolidated Statutes is amended and the section is
amended by adding a subsection to read:
ยง 8902. Exemption.
(a) General rule.--Any resident of this Commonwealth shall
be exempt from the payment of all real estate taxes levied upon
any building, including the land upon which it stands, occupied
by that person as a principal dwelling, if all of the following
requirements are met:
(1) That person has been honorably discharged or
released under honorable circumstances from the armed forces
of the United States [for service in any war or armed
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conflict in which this nation was engaged].
* * *
(a.1) Proportional exemption.--Any resident of this
Commonwealth who does not qualify under subsection (a) shall be
proportionally exempt from real estate taxes levied upon any
building, including the land upon which its stands, occupied by
that person as a principal dwelling, if all of the following
requirements are met:
(1) That person has been honorably discharged or
released under honorable circumstances from the armed forces
of the United States.
(2) As a result of such military service, that person
has a service-connected disability declared by the United
States Veterans' Administration or its successors to be a
disability between 10% and 90%. The amount of property tax
reduction shall be proportional to the service-connected
disability rating of the resident.
(3) The dwelling is owned by that person solely, with
his or her spouse or as an estate by the entireties.
(4) The need for the exemption from the payment of real
estate taxes has been determined by the State Veterans'
Commission in compliance with the requirements of this
chapter.
* * *
Section 2. This act shall take effect in 60 days.
20190SB0673PN0819 - 2 -
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