H0196B0168A01141 BIL:JMT 05/03/19 #90 A01141
AMENDMENTS TO HOUSE BILL NO. 196
Sponsor: REPRESENTATIVE ROZZI
Printer's No. 168
Amend Bill, page 1, line 1, by inserting after "integrated"
and distinct
Amend Bill, page 1, line 4, by inserting after "requirements"
; and further providing for exemption from taxation
Amend Bill, page 4, lines 10 through 30; page 5, lines 1
through 3; by striking out all of said lines on said pages and
inserting
Section 2. The following distinct amendment to the
Constitution of Pennsylvania is proposed in accordance with
Article XI:
That section 2 of Article VIII be amended to read:
ยง 2. Exemptions and special provisions.
(a) The General Assembly may by law exempt from taxation:
(i) Actual places of regularly stated religious worship;
(ii) Actual places of burial, when used or held by a person
or organization deriving no private or corporate profit
therefrom and no substantial part of whose activity consists of
selling personal property in connection therewith;
(iii) That portion of public property which is actually and
regularly used for public purposes;
(iv) That portion of the property owned and occupied by any
branch, post or camp of honorably discharged servicemen or
servicewomen which is actually and regularly used for
benevolent, charitable or patriotic purposes; and
(v) Institutions of purely public charity, but in the case
of any real property tax exemptions only that portion of real
property of such institution which is actually and regularly
used for the purposes of the institution.
(b) The General Assembly may, by law:
(i) Establish standards and qualifications for private
forest reserves, agricultural reserves, and land actively
devoted to agricultural use, and make special provision for the
taxation thereof;
(ii) Establish as a class or classes of subjects of taxation
the property or privileges of persons who, because of age,
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disability, infirmity or poverty are determined to be in need of
tax exemption or of special tax provisions, and for any such
class or classes, uniform standards and qualifications. The
Commonwealth, or any other taxing authority, may adopt or employ
such class or classes and standards and qualifications, and
except as herein provided may impose taxes, grant exemptions, or
make special tax provisions in accordance therewith. No
exemption or special provision shall be made under this clause
with respect to taxes upon the sale or use of personal property,
and no exemption from any tax upon real property shall be
granted by the General Assembly under this clause unless the
General Assembly shall provide for the reimbursement of local
taxing authorities by or through the Commonwealth for revenue
losses occasioned by such exemption;
(iii) Establish standards and qualifications by which local
taxing authorities may make uniform special tax provisions
applicable to a taxpayer for a limited period of time to
encourage improvement of deteriorating property or areas by an
individual, association or corporation, or to encourage
industrial development by a non-profit corporation; and
(iv) Make special tax provisions on any increase in value of
real estate resulting from residential construction. Such
special tax provisions shall be applicable for a period not to
exceed two years.
(v) Establish standards and qualifications by which local
taxing authorities in counties of the first and second class may
make uniform special real property tax provisions applicable to
taxpayers who are longtime owner-occupants as shall be defined
by the General Assembly of residences in areas where real
property values have risen markedly as a consequence of the
refurbishing or renovating of other deteriorating residences or
the construction of new residences.
(vi) Authorize local taxing authorities to exclude from
taxation an amount based on the assessed value of homestead
property. The exclusions authorized by this clause shall not
exceed 100% of the assessed value of each homestead property
within a local taxing jurisdiction. A local taxing authority may
not increase the millage rate of its tax on real property to pay
for these exclusions.
(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
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
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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) Beginning two years after the adoption by the voters of
this subsection, residential real property taxes may not be
imposed.
Section 3. (a) Upon the first passage by the General
Assembly of these proposed constitutional amendments, 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 and shall transmit the
required advertisements to two newspapers in every county in
which such newspapers are published in sufficient time after
passage of these proposed constitutional amendments.
(b) Upon the second passage by the General Assembly of these
proposed constitutional amendments, 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 and shall transmit the required
advertisements to two newspapers in every county in which such
newspapers are published in sufficient time after passage of
these proposed constitutional amendments. The Secretary of the
Commonwealth shall:
(1) Submit the proposed constitutional amendments under
section 1 of this resolution to the qualified electors of
this Commonwealth as a single ballot question at the first
primary, general or municipal election which meets the
requirements of and is in conformance with section 1 of
Article XI of the Constitution of Pennsylvania and which
occurs at least three months after the proposed
constitutional amendments are passed by the General Assembly.
(2) Submit the proposed constitutional amendment under
section 2 of this resolution to the qualified electors of
this Commonwealth as a separate ballot question at the first
primary, general or municipal election which meets the
requirements of and is in conformance with section 1 of
Article XI of the Constitution of Pennsylvania and which
occurs at least three months after the proposed
constitutional amendment is passed by the General Assembly.
Amend Bill, page 5, line 4, by striking out "these" and
inserting
the
Amend Bill, page 5, line 5, by inserting after "amendments"
under section 1
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See A01141 in
the context
of HB0196