1Amending Title 51 (Military Affairs) of the Pennsylvania
2Consolidated Statutes, in disabled veterans' real estate tax
3exemption, further providing for exemption.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 8902(b) of Title 51 of the Pennsylvania
7Consolidated Statutes is amended to read:

8§ 8902. Exemption.

9* * *

10(b) Extension of exemption.--The exemption provided in
11subsection (a) shall be extended to:

12(1) the unmarried surviving spouse upon the death of the
13eligible veteran provided that the State Veterans' Commission
14determines that such spouse is in need of an exemption[.]; 
15and

16(2) the unmarried surviving spouse upon the death of the

1veteran eligible under subsection (a) if the veteran died
2before being declared 100% disabled, provided that:

3(i) the veteran would have been declared 100%
4disabled if the veteran had survived until the end of the
5evaluation period; and

6(ii) the veteran died as a direct result of the
7injury or disability for which the veteran was evaluated.

8Section 2. This act shall take effect in 60 days.