PRINTER'S NO. 2606
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2044
Session of
2024
INTRODUCED BY O'NEAL, MARCELL, M. MACKENZIE, STEHR, SCHEUREN,
KUTZ, ZIMMERMAN, OWLETT, MOUL, JOZWIAK, MENTZER, SMITH,
CONKLIN, DELLOSO, COOPER, KAUFFMAN, CIRESI AND DALEY,
FEBRUARY 20, 2024
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 20, 2024
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 of Title 51 of the Pennsylvania
Consolidated Statutes is amended to read:
ยง 8902. Exemption.
(a) [General rule.--Any] Conditions for veteran.-- An
individual who is a resident of this Commonwealth shall be
exempt from the payment of all real estate taxes levied upon
[any] a building, including the land upon which [it] the
building stands, occupied by [that person] the individual as a
principal dwelling, if all of the following requirements are
met:
(1) [That person] The individual:
(i) has been honorably discharged or released under
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honorable circumstances from the armed forces of the
United States for service in any war or armed conflict in
which [this nation] the United States was engaged[.
(2) As]; and
(ii) as a result of [such] military service[, that
person is blind or paraplegic or has sustained the loss
of two or more limbs, or]:
(A) is blind;
(B) is paraplegic;
(C) has sustained the loss of two or more limbs;
or
(D) has a service-connected disability declared
by the United States Veterans' Administration or its
successors to be a total or 100% permanent
disability.
(3) The dwelling is owned by [that person] the
individual described under paragraph (1) solely, with [his or
her] the individual's 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.
(a.1) Conditions for surviving spouse.--The surviving spouse
of an individual who served in any war or armed conflict in
which the United States was engaged and was killed in action
shall be exempt from the payment of all real estate taxes levied
upon a building, including the land upon which the building
stands, occupied by the surviving spouse as a principal
dwelling, if all of the following requirements are met:
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(1) The surviving spouse is a resident of this
Commonwealth.
(2) The surviving spouse has not subsequently remarried.
(3) T he dwelling is owned by the surviving spouse
solely.
(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.
(b) Extension of exemption.--The exemption provided in
subsection (a) shall be extended to the unmarried surviving
spouse upon the death of the eligible veteran [provided that] if
the State Veterans' Commission determines that [such] the
unmarried surviving spouse is in need of an exemption.
Section 2. This act shall take effect in 60 days.
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