PRIOR PASSAGE - NONE
PRINTER'S NO. 143
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
177
Session of
2023
INTRODUCED BY BARTOLOTTA, VOGEL, ROBINSON, LANGERHOLC, COSTA,
MASTRIANO, BOSCOLA, HUTCHINSON, COLLETT, STEFANO AND
SANTARSIERO, JANUARY 19, 2023
REFERRED TO STATE GOVERNMENT, JANUARY 19, 2023
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] served as a member
of the armed forces of the United States, including a reserve
component or National Guard, and received a discharge from
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service under conditions other than dishonorable, 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, rated
or compensated by the United States [Veterans Administration]
Department of Veterans Affairs or its successor to be [a total
or] 100% [permanent disability] permanent and totally disabled,
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. The exemption shall apply to the primary
residence even if the eligible veteran resides at a long-term
care facility until the eligible veteran no longer retains
ownership of the 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 in a written finding, provided that the State
Veterans' Commission determines that such person is in need of
the exemption.
(d) The unmarried surviving spouse, upon the death of an
eligible veteran or whose spouse was killed in the line of duty,
becomes missing in action, presumed dead, becomes a prisoner of
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war or is posthumously determined to be 100% disabled as
determined by the United States Department of Defense or
Department of Veterans Affairs, 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 the 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
(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 following procedure applies to the proposed
constitutional amendment in this joint resolution:
(1) Upon the first passage by the General Assembly of
the 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.
(2) Upon the second passage by the General Assembly of
the amendment, the Secretary of the Commonwealth shall
proceed immediately to comply with the advertising
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requirements of section 1 of Article XI of the Constitution
of Pennsylvania. The Secretary of the Commonwealth shall
submit the amendment to the qualified electors of this
Commonwealth at the first primary, general or municipal
election which meets the requirements of section 1 of Article
XI of the Constitution of Pennsylvania.
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