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. 832
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 775
Session of
2025
INTRODUCED BY FLYNN, BOSCOLA, KEARNEY, SAVAL, COSTA, KANE AND
MILLER, MAY 22, 2025
REFERRED TO STATE GOVERNMENT, MAY 22, 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(b) of Article VIII be amended to read:
§ 2. Exemptions and special provisions.
* * *
(b) The General Assembly may, by law:
(i) Establish standards and qualifications for private
forest reserves, agricultural reserves, and land actively
devoted to agricultural use, and make special provision for the
taxation thereof;
(ii) Establish as a class or classes of subjects of taxation
the property or privileges of persons who, because of age,
disability, infirmity or poverty are determined to be in need of
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tax exemption or of special tax provisions, and for any such
class or classes, uniform standards and qualifications. The
Commonwealth, or any other taxing authority, may adopt or employ
such class or classes and standards and qualifications, and
except as herein provided may impose taxes, grant exemptions, or
make special tax provisions in accordance therewith. No
exemption or special provision shall be made under this clause
with respect to taxes upon the sale or use of personal property,
and no exemption from any tax upon real property shall be
granted by the General Assembly under this clause unless the
General Assembly shall provide for the reimbursement of local
taxing authorities by or through the Commonwealth for revenue
losses occasioned by such exemption;
(ii.1) For a class or classes established under clause (ii),
establish standards and qualifications by which local taxing
authorities may exclude the class or classes from taxation upon
real property in addition to any homestead property exclusion
program that applies to the class or classes;
(iii) Establish standards and qualifications by which local
taxing authorities may make uniform special tax provisions
applicable to a taxpayer for a limited period of time to
encourage improvement of deteriorating property or areas by an
individual, association or corporation, or to encourage
industrial development by a non-profit corporation; and
(iv) Make special tax provisions on any increase in value of
real estate resulting from residential construction. Such
special tax provisions shall be applicable for a period not to
exceed two years.
(v) Establish standards and qualifications by which local
taxing authorities in counties of the first and second class may
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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
refurbishing or renovating of other deteriorating residences or
the construction of new residences.
(vi) Authorize local taxing authorities to exclude from
taxation an amount based on the assessed value of homestead
property. The exclusions authorized by this clause shall not
exceed 100% of the assessed value of each homestead property
within a local taxing jurisdiction. A local taxing authority may
not increase the millage rate of its tax on real property to pay
for these exclusions.
* * *
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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