HB 2188 — 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.   2851

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2188
                                                 Session of
                                                   2026

     INTRODUCED BY GILLEN, KRUPA, FREEMAN, STENDER AND KUZMA,
        FEBRUARY 2, 2026

     REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 3, 2026


                              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
17   imposed by the Commonwealth of Pennsylvania or any of its
18   political subdivisions if, as a result of military service, they
 1   are blind, paraplegic or double or quadruple amputees or have a
 2   service-connected disability declared by the United States
 3   Veterans Administration or its successor to be a total or 100%
 4   permanent disability, and if the State Veterans' Commission
 5   determines that such persons are in need of the tax exemptions
 6   granted herein. This exemption shall be extended to the
 7   unmarried surviving spouse upon the death of an eligible veteran
 8   provided that the State Veterans' Commission determines that
 9   such person is in need of the exemption.] (1)    A resident of
10   this Commonwealth who is a veteran of the United States Armed
11   Forces, including a reserve component or National Guard, and was
12   discharged or released under honorable conditions from service,
13   shall be exempt from the payment of all real property taxes
14   imposed by the Commonwealth or any of its political subdivisions
15   on the primary residence owned by the veteran if the veteran has
16   been rated by the United States Department of Veterans Affairs
17   or its successor as 100% permanent and totally disabled or
18   compensated at the 100% disability rate through a Federal
19   program that provides compensation to veterans who are unable to
20   work due to a service-connected disability.
21      (2)     Upon the death of an eligible veteran under clause (1),
22   the exemption under clause (1) shall be extended to the eligible
23   veteran's unmarried surviving spouse.
24      (3)     The exemption under clause (1) shall be extended to the
25   unmarried surviving spouse of a service member who died in the
26   line of duty, is taken as a prisoner of war or is declared
27   missing in action until such time as the surviving spouse shall
28   remarry.
29      (4)     A political subdivision may, by ordinance or resolution,
30   extend eligibility for the exemption under clause (1) to an

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 1   eligible veteran with a service-connected disability rating
 2   below 100% from payment of any portion of real property taxes.
 3      Section 2.   The following procedure applies to the proposed
 4   constitutional amendment in this joint resolution:
 5          (1)   Upon the first passage by the General Assembly of
 6      the amendment, the Secretary of the Commonwealth shall
 7      proceed immediately to comply with the advertising
 8      requirements of section 1 of Article XI of the Constitution
 9      of Pennsylvania.
10          (2)   Upon the second passage by the General Assembly of
11      the amendment, the Secretary of the Commonwealth shall
12      proceed immediately to comply with the advertising
13      requirements of section 1 of Article XI of the Constitution
14      of Pennsylvania. The Secretary of the Commonwealth shall
15      submit the amendment to the qualified electors of this
16      Commonwealth at the first general or municipal election which
17      meets the requirements of section 1 of Article XI of the
18      Constitution of Pennsylvania.




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