A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

PRIOR PASSAGE - NONE
PRINTER'S NO. 2851
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2188
Session of
2026
INTRODUCED BY GILLEN, KRUPA, FREEMAN, STENDER AND KUZMA,
FEBRUARY 2, 2026
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 3, 2026
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 to read:
§ 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
imposed by the Commonwealth of Pennsylvania or any of its
political subdivisions if, as a result of military service, they
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are blind, paraplegic or double or quadruple amputees or have a
service-connected disability declared by the United States
Veterans Administration 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. 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.] (1) A resident of
this Commonwealth who is a veteran of the United States Armed
Forces, including a reserve component or National Guard, and was
discharged or released under honorable conditions from service,
shall be exempt from the payment of all real property taxes
imposed by the Commonwealth or any of its political subdivisions
on the primary residence owned by the veteran if the veteran has
been rated by the United States Department of Veterans Affairs
or its successor as 100% permanent and totally disabled or
compensated at the 100% disability rate through a Federal
program that provides compensation to veterans who are unable to
work due to a service-connected disability.
(2) Upon the death of an eligible veteran under clause (1),
the exemption under clause (1) shall be extended to the eligible
veteran's unmarried surviving spouse.
(3) The exemption under clause (1) shall be extended to the
unmarried surviving spouse of a service member who died in the
line of duty, is taken as a prisoner of war or is declared
missing in action until such time as the surviving spouse shall
remarry.
(4) A political subdivision may, by ordinance or resolution,
extend eligibility for the exemption under clause (1) to an
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eligible veteran with a service-connected disability rating
below 100% from payment of any portion of real property taxes.
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
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 general or municipal election which
meets the requirements of section 1 of Article XI of the
Constitution of Pennsylvania.
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