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 the unmarried surviving
12spouse upon:

13(1) the death of the eligible veteran; or

14(2) a determination, after the death of the veteran, by 
15the United States Department of Veterans Affairs that the 
16veteran's death was service-connected resulting in the
 

1veteran being considered 100% disabled as of the date of 
2death and the surviving spouse qualifying for Federal 
3Dependency Indemnity Compensation, or on active duty 
4resulting in the surviving spouse qualifying for Federal 
5Dependency Indemnity Compensation

6provided that the State Veterans' Commission determines that
7such spouse is in need of an exemption.

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