the United States Department of Veterans Affairs as eligible for
benefits, 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 or rated by the United States [Veterans Administration]
Department of Veterans Affairs or its successor to be a total or
100% permanent disability, and if the State Veterans' Commission
determines that such persons are in need of the tax exemptions
[granted herein.] based on the economic circumstances that exist
at the member's place of residence. Compensation received by the
member for an injury due to service as indicated in this section
may not be considered by the State Veterans' Commission. This
exemption shall be extended to the unmarried surviving spouse
upon the death of an eligible veteran and to the surviving
spouse of a member of the armed forces of the United States,
including a reserve component or National Guard, who was killed
in action and died as a result of injuries received while in
active service or who is missing in action or presumed dead in a
written finding provided that the State Veterans' Commission
determines that such person is in need of the exemption.
Section 2. (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
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