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 by the United States
Veterans Administration 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. 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) (ii) 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, without any restriction on
the spouse's relocating to another primary place of residence
and without any requirement that the spouse reside in this
Commonwealth at the time of death of the member of the armed
forces. The exemption shall cease if the surviving spouse
remarries and shall not be claimed thereafter.
Section 2. The addition of section 2(c)(ii) 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 constitutional
amendment by the electors of this Commonwealth:
(1) was killed in action in any war or armed conflict as
determined by the United States Department of Defense; or
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