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. 1166
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1006
Session of
2025
INTRODUCED BY MILLER, PENNYCUICK, COSTA, TARTAGLIONE,
BARTOLOTTA, FLYNN, KANE, BAKER, CULVER, GEBHARD AND VOGEL,
SEPTEMBER 12, 2025
REFERRED TO STATE GOVERNMENT, SEPTEMBER 12, 2025
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
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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 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.] A veteran of the armed
forces of the United States, including a reserve component or
the National Guard, with a service-connected disability who has
been discharged or released from service under conditions other
than dishonorable shall be exempt from the payment of real
property taxes imposed by the Commonwealth or any of its
political subdivisions on the primary residence occupied by the
veteran as follows:
(1) If the veteran has been rated by the United States
Department of Veterans Affairs or its successor as not less than
50% disabled up to 100% disabled, the veteran shall be exempt
from the payment of a portion of real property taxes equivalent
to the disability rating of the veteran.
(2) A veteran who is 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 and
the unmarried surviving spouse of a service member who died in
the line of duty, was taken as a prisoner of war or was declared
missing in action shall be exempt from the payment of all real
property taxes.
(3) The exemption under this subsection shall apply to the
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unmarried surviving spouse of a veteran who was deemed eligible
for the exemption prior to the death of the eligible veteran.
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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