PRIOR PASSAGE - NONE
PRINTER'S NO. 1858
No. 1535 Session of 1997
INTRODUCED BY ITKIN, HENNESSEY, COY, FLICK, RUBLEY, GODSHALL,
COWELL, PRESTON, TIGUE, STABACK, SHANER, KIRKLAND, BOYES,
MELIO, McCALL, TRELLO AND COLAFELLA, MAY 28, 1997
REFERRED TO COMMITTEE ON FINANCE, MAY 28, 1997
A JOINT RESOLUTION
1 Proposing an amendment to the Constitution of the Commonwealth
2 of Pennsylvania, further providing for tax exemptions for
3 charitable institutions.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby resolves as follows:
6 Section 1. The following amendment to the Constitution of
7 Pennsylvania is proposed in accordance with Article XI:
8 That section 2(a) of Article VIII be amended to read:
9 § 2. Exemptions and special provisions.
10 (a) The General Assembly may by law exempt from taxation:
11 (i) Actual places of regularly stated religious worship;
12 (ii) Actual places of burial, when used or held by a person
13 or organization deriving no private or corporate profit
14 therefrom and no substantial part of whose activity consists of
15 selling personal property in connection therewith;
16 (iii) That portion of public property which is actually and
17 regularly used for public purposes;
1 (iv) That portion of the property owned and occupied by any
2 branch, post or camp of honorably discharged servicemen or
3 servicewomen which is actually and regularly used for
4 benevolent, charitable or patriotic purposes; and
5 (v) Institutions of [purely] public charity, as defined by
6 the General Assembly, but in the case of any real property tax
7 exemptions only that portion of real property of such
8 institution which is actually and regularly used for the
9 purposes of the institution.
10 * * *
11 Section 2. (a) Upon the first passage by the General
12 Assembly of this proposed constitutional amendment, the
13 Secretary of the Commonwealth shall proceed immediately to
14 comply with the advertising requirements of section 1 of Article
15 XI of the Constitution of Pennsylvania and shall transmit the
16 required advertisements to two newspapers in every county in
17 which such newspapers are published in sufficient time after
18 passage of this proposed constitutional amendment.
19 (b) Upon the second passage by the General Assembly of this
20 proposed constitutional amendment, the Secretary of the
21 Commonwealth shall proceed immediately to comply with the
22 advertising requirements of section 1 of Article XI of the
23 Constitution of Pennsylvania and shall transmit the required
24 advertisements to two newspapers in every county in which such
25 newspapers are published in sufficient time after passage of
26 this proposed constitutional amendment. The Secretary of the
27 Commonwealth shall submit this proposed constitutional amendment
28 to the qualified electors of this Commonwealth at the first
29 primary, general or municipal election occurring at least three
30 months after the proposed constitutional amendment is passed by
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1 the General Assembly which meets the requirements of and is in
2 conformance with section 1 of Article XI of the Constitution of
3 Pennsylvania.
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