HB 1257 — 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.   1383

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1257
                                                 Session of
                                                   2025

     INTRODUCED BY PROBST, McNEILL, MADDEN, GIRAL, SANCHEZ, SOLOMON,
        HILL-EVANS, PIELLI, SAPPEY, NEILSON, HOHENSTEIN, DEASY,
        KAZEEM, MENTZER, CEPEDA-FREYTIZ, HADDOCK, SCOTT, D. WILLIAMS,
        STEELE, GREEN, CONKLIN AND CIRESI, APRIL 17, 2025

     REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
        PREPAREDNESS, APRIL 17, 2025


                              A JOINT RESOLUTION
 1   Proposing an amendment to the Constitution of the Commonwealth
 2      of Pennsylvania, further providing for exemptions and special
 3      provisions.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby resolves as follows:
 6      Section 1.    The following amendment to the Constitution of
 7   Pennsylvania is proposed in accordance with Article XI:
 8      That section 2(c) of Article VIII be amended to read:
 9   § 2.   Exemptions and special provisions.
10      * * *
11      (c)   [Citizens and residents of this Commonwealth, who served
12   in any war or armed conflict in which the United States was
13   engaged and were honorably discharged or released under
14   honorable circumstances from active service, shall be exempt
15   from the payment of all real property taxes upon the residence
16   occupied by the said citizens and residents of this Commonwealth
 1   imposed by the Commonwealth of Pennsylvania or any of its
 2   political subdivisions if, as a result of military service, they
 3   are blind, paraplegic or double or quadruple amputees or have a
 4   service-connected disability declared by the United States
 5   Veterans Administration or its successor to be a total or 100%
 6   permanent disability, and if the State Veterans' Commission
 7   determines that such persons are in need of the tax exemptions
 8   granted herein. This exemption shall be extended to the
 9   unmarried surviving spouse upon the death of an eligible veteran
10   provided that the State Veterans' Commission determines that
11   such person is in need of the exemption.] A veteran of the
12   United States Armed Forces, including a reserve component of the
13   United States Armed Forces, who has been rated by the United
14   State Department of Veterans Affairs or its successor as 100%
15   permanent and totally disabled or compensated at the 100%
16   disability rate through a Federal program that provides
17   compensation to veterans who are unable to work due to a
18   service-connected disability shall be exempt from payment of
19   real property taxes. A political subdivision may, by ordinance
20   or resolution, exempt a veteran with a disability rated or
21   compensated at any level below 100% from payment of any portion
22   of real property taxes. This subsection shall apply to the
23   unmarried surviving spouse upon the death of an eligible
24   veteran, as well as the unmarried surviving spouses of service
25   members who died in the line of duty, are taken as prisoners of
26   war or declared missing in action.
27      Section 2.   The following procedure applies to the proposed
28   constitutional amendment in this joint resolution:
29          (1)   Upon the first passage by the General Assembly of
30      the amendment, the Secretary of the Commonwealth shall

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 1    proceed immediately to comply with the advertising
 2    requirements of section 1 of Article XI of the Constitution
 3    of Pennsylvania.
 4        (2)   Upon the second passage by the General Assembly of
 5    the amendment, the Secretary of the Commonwealth shall
 6    proceed immediately to comply with the advertising
 7    requirements of section 1 of Article XI of the Constitution
 8    of Pennsylvania. The Secretary of the Commonwealth shall
 9    submit the amendment to the qualified electors of this
10    Commonwealth at the first general or municipal election which
11    meets the requirements of section 1 of Article XI of the
12    Constitution of Pennsylvania.




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