PRIOR PASSAGE - NONE
PRINTER'S NO. 663
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
717
Session of
2023
INTRODUCED BY R. MACKENZIE, GILLEN, CIRESI, GALLOWAY, GUENST,
ISAACSON, JAMES, JOZWIAK, M. MACKENZIE, McNEILL, MENTZER AND
STAATS, MARCH 27, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 27, 2023
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, further providing for exemptions and special
provisions.
The General Assembly of the Commonwealth of Pennsylvania
hereby resolves as follows:
Section 1. The following amendment to the Constitution of
Pennsylvania is proposed in accordance with Article XI:
That section 2(c) of Article VIII be amended and the section
be amended by adding subsections to read:
ยง 2. Exemptions and special provisions.
* * *
(c) Citizens and residents of this Commonwealth, who [served
in any war or armed conflict in which the United States was
engaged and] were honorably discharged or released under
honorable circumstances from active service, shall be exempt
from the payment of all real property taxes upon the residence
occupied by the said citizens and residents of this Commonwealth
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imposed by the Commonwealth of Pennsylvania or any of its
political subdivisions if, as a result of military service, they
are blind, paraplegic or double or quadruple amputees or have a
service-connected disability declared or rated by the United
States [Veterans Administration] Department of Veterans Affairs
or its successor to be [a total or 100% permanent disability]
100%, and if the State Veterans' Commission determines that such
persons are in need of the tax exemptions granted herein. This
exemption shall be extended to the unmarried surviving spouse
upon the death of an eligible veteran provided that the State
Veterans' Commission determines that such person is in need of
the exemption.
(d) The surviving spouse of any member of the armed forces
of the United States who was killed in action in any war or
armed conflict as determined by the United States Department of
Defense, or who died as a result of injuries received while in
active service in any war or armed conflict , shall be exempt
from the payment of all real property taxes on the surviving
spouse's primary place of residence imposed by the Commonwealth
of Pennsylvania or any of its political subdivisions if the
State Veterans Commission determines that such person is in need
of the exemption. There shall be no restriction on a surviving
spouse who is eligible for an exemption under this subsection if
the surviving spouse relocated to another primary place of
residence or the surviving spouse resides outside of this
Commonwealth at the time of death of the member of the armed
forces of the United States. The exemption under this subsection
shall cease if the surviving spouse remarries and shall not be
claimed thereafter.
(e) After an exemption has been approved under subsection
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(c) or (d), the amount of real property taxes due for the
applicable tax year shall be prorated from the date the
application for the exemption is received by the assessment
office of the county in which the exemption is sought. If a
claimant has submitted payment for any real estate tax liability
for the year in which an exemption has been awarded, the
claimant shall be awarded a refund for an amount equal to the
real estate tax liability paid minus the determined prorated
amount.
Section 2. The addition of section 2(d) of Article VIII of
the Constitution of Pennsylvania shall apply to the surviving
spouse of any member of the armed forces of the United States
who, on or after the ratification of this proposed
constitutional amendment by the qualified electors of this
Commonwealth, was killed in action in any war or armed conflict
as determined by the United States Department of Defense or died
as a result of injuries received while in active service in any
war or armed conflict.
Section 3. The following procedure applies to the proposed
constitutional amendment in this joint resolution:
(1) Upon the first passage by the General Assembly of
the amendment, the Secretary of the Commonwealth shall
proceed immediately to comply with the advertising
requirements of section 1 of Article XI of the Constitution
of Pennsylvania.
(2) Upon the second passage by the General Assembly of
the amendment, the Secretary of the Commonwealth shall
proceed immediately to comply with the advertising
requirements of section 1 of Article XI of the Constitution
of Pennsylvania. The Secretary of the Commonwealth shall
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submit the amendment to the qualified electors of this
Commonwealth at the first primary, general or municipal
election which meets the requirements of section 1 of Article
XI of the Constitution of Pennsylvania.
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