PRIOR PASSAGE - NONE
PRINTER'S NO. 1982
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1570
Session of
2019
INTRODUCED BY MACKENZIE, GILLEN, SAINATO, BROWN, CIRESI, DEASY,
GALLOWAY, GROVE, HAHN, HILL-EVANS, KIRKLAND, LAWRENCE,
LONGIETTI, MARKOSEK, PETRARCA, RAPP, READSHAW, SCHMITT,
YOUNGBLOOD AND ZIMMERMAN, JUNE 4, 2019
REFERRED TO COMMITTEE ON FINANCE, JUNE 4, 2019
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, further providing for exemptions and special
provisions.
The General Assembly of the Commonwealth of Pennsylvania
hereby resolves as follows:
Section 1. The following amendment to the Constitution of
Pennsylvania is proposed in accordance with Article XI:
That section 2(c) of Article VIII be amended and the section
be amended by adding subsections to read:
ยง 2. Exemptions and special provisions.
* * *
(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
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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 or rated by the United
States [Veterans Administration] Department of Veterans Affairs
or its successor to be [a total or 100% permanent disability]
100%, 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) 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 imposed by the Commonwealth
of Pennsylvania or any of its political subdivisions if the
State Veterans' Commission determines that such person is in
need of the exemption. There shall be no restriction on a
surviving spouse who is eligible for an exemption under this
subsection if the surviving spouse relocated to another primary
place of residence or the surviving spouse resides outside of
this Commonwealth at the time of death of the member of the
armed forces of the United States. The exemption under this
subsection shall cease if the surviving spouse remarries and
shall not be claimed thereafter.
(e) After an exemption has been approved under subsection
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(c) or (d), the amount of real property taxes due for the
applicable tax year shall be prorated from the date the
application for the exemption is received by the State Veterans'
Commission.
Section 2. The addition of section 2(d) 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 proposed
constitutional amendment by the qualified electors of this
Commonwealth, was killed in action in any war or armed conflict
as determined by the United States Department of Defense or died
as a result of injuries received while in active service in any
war or armed conflict.
Section 3. (a) Upon the first passage by the General
Assembly of this proposed constitutional amendment, 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 this proposed constitutional amendment.
(b) Upon the second passage by the General Assembly of this
proposed constitutional amendment, 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
this proposed constitutional amendment. The Secretary of the
Commonwealth shall submit this proposed constitutional amendment
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to the qualified electors of this Commonwealth 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.
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