other than dishonorable, shall be exempt from the payment of all
real property taxes upon the primary residence [occupied] owned
by the said citizens and residents of this Commonwealth imposed
by the Commonwealth of Pennsylvania or any of its political
subdivisions if, as a result of [military] the member's service,
they are blind, paraplegic or double or quadruple amputees or
have a service-connected disability [declared] rated as 100%
permanent and totally disabled or compensated at the 100%
disability rate through the Individual Unemployability Program
or its successor program by the United States [Veterans
Administration] Department of Veterans Affairs or its successor
[to be a total or 100% permanent disability], and if the State
Veterans' Commission determines that such persons are in need of
the tax exemptions [granted herein.] based on the economic
circumstances that exist at the member's place of residence. The
exemption shall apply to the primary residence, even if the
eligible veteran resides at a long-term care facility, until the
eligible veteran no longer retains ownership of the residence.
This exemption shall be extended to the unmarried surviving
spouse upon the death of [an eligible veteran] the person
determined by the State Veterans' Commission to be eligible
provided that the State Veterans' Commission determines that
such person [is in] meets the need [of] requirements for the
exemption. The State Veteran's Commission shall establish rules,
regulations and guidelines for making determinations of need.
(ii) Are the unmarried surviving spouse of any member of the
armed forces of the United States, including a reserve component
or National Guard, who died in the line of duty, died as a
result of injuries received in the line of duty, is presumed
dead in a written finding or is posthumously determined to be
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