A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for special provisions for local taxing authorities.

PRIOR PASSAGE - NONE
PRINTER'S NO. 636
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 625
Session of
2025
INTRODUCED BY HEFFLEY, STAMBAUGH AND GILLEN, FEBRUARY 20, 2025
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 20, 2025
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, further providing for special provisions for
local taxing authorities.
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(b)(v) of Article VIII be amended to read:
§ 2. Exemptions and special provisions.
* * *
(b) The General Assembly may, by law:
* * *
(v) Establish standards and qualifications by which local
taxing authorities [in counties of the first and second class]
may make uniform special real property tax provisions applicable
to taxpayers who are longtime owner-occupants as shall be
defined by the General Assembly of residences in areas where
real property values have risen markedly as a consequence of the
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
refurbishing or renovating of other deteriorating residences or
the construction of new residences. A local taxing authority may
not increase the millage rate of its tax on real property to pay
for the special real property tax provisions.
* * *
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.
20250HB0625PN0636 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21