HB 816 — A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions relating to taxation.

PRIOR PASSAGE - NONE
                                                         PRINTER'S NO.   846

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 816
                                                 Session of
                                                   2025

     INTRODUCED BY FREEMAN, SAMUELSON, SCHLOSSBERG, MALAGARI, GIRAL,
        CEPEDA-FREYTIZ, SANCHEZ, HILL-EVANS, CIRESI, OTTEN, GREEN,
        McNEILL, WAXMAN, KENYATTA, PROBST, KHAN, MERSKI AND BOROWSKI,
        MARCH 5, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 5, 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 relating to taxation.
 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(b) of Article VIII be amended by adding a
 9   clause to read:
10   § 2.   Exemptions and special provisions.
11      * * *
12      (b)   The General Assembly may, by law:
13      * * *
14      (vii)   Establish standards and qualifications to exempt a
15   taxpayer from the payment of the portion of real property tax
16   levied by a local taxing authority on the homestead property of
17   the taxpayer that exceeds a percentage threshold amount of the
 1   household income of the taxpayer.
 2      * * *
 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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