HB 1119 — An Act amending Title 51 (Military Affairs) of the Pennsylvania Consolidated Statutes, in disabled veterans' real estate tax exemption, further providing for exemption.

PRINTER'S NO.   1240

                      THE GENERAL ASSEMBLY OF PENNSYLVANIA



                          HOUSE BILL
                          No. 1119
                                                 Session of
                                                   2025

     INTRODUCED BY PROBST, FREEMAN, HILL-EVANS, PIELLI, SANCHEZ,
        GUENST, GIRAL, HADDOCK, MENTZER, BRENNAN, GALLAGHER, FLEMING,
        CERRATO, DALEY, CEPEDA-FREYTIZ, DEASY, STEELE, GREEN,
        REICHARD, MADDEN AND MUNROE, APRIL 3, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 3, 2025


                                      AN ACT
 1   Amending Title 51 (Military Affairs) of the Pennsylvania
 2      Consolidated Statutes, in disabled veterans' real estate tax
 3      exemption, further providing for exemption.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby enacts as follows:
 6      Section 1.     Section 8902(a)(1) of Title 51 of the
 7   Pennsylvania Consolidated Statutes is amended and the section is
 8   amended by adding a subsection to read:
 9   § 8902.    Exemption.
10      (a)    General rule.--Any resident of this Commonwealth shall
11   be exempt from the payment of all real estate taxes levied upon
12   any building, including the land upon which it stands, occupied
13   by that person as a principal dwelling, if all of the following
14   requirements are met:
15             (1)   That person has been honorably discharged or
16      released under honorable circumstances from the armed forces
17      of the United States [for service in any war or armed
 1      conflict in which this nation was engaged].
 2          * * *
 3      (a.1)   Proportional exemption.--Any resident of this
 4   Commonwealth who does not qualify under subsection (a) shall be
 5   proportionally exempt from real estate taxes levied upon any
 6   building, including the land upon which the building stands,
 7   occupied by that person as a principal dwelling if all of the
 8   following requirements are met:
 9          (1)    That person has been honorably discharged or
10      released under honorable circumstances from the armed forces
11      of the United States.
12          (2)    As a result of military service, that person has a
13      service-connected disability between 10% and 90% as declared
14      by the United States Department of Veterans Affairs or its
15      successors. The amount of property tax reduction shall be
16      proportional to the service-connected disability rating of
17      the resident.
18          (3)    The dwelling is owned by that person solely, with
19      his or her spouse or as an estate by the entireties.
20          (4)    The need for the exemption from the payment of real
21      estate taxes has been determined by the State Veterans
22      Commission in compliance with the requirements of this
23      chapter.
24      * * *
25      Section 2.   This act shall take effect in 60 days.




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