THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY ORIE, BAKER, BRUBAKER, FERLO, ALLOWAY, BOSCOLA, BREWSTER, BROWNE, COSTA, ERICKSON, FONTANA, GREENLEAF, KASUNIC, KITCHEN, LEACH, MENSCH, PIPPY, RAFFERTY, ROBBINS, SCARNATI, SOLOBAY, STACK, TARTAGLIONE, TOMLINSON, VOGEL, WARD, WASHINGTON, D. WHITE, WILLIAMS, YUDICHAK AND FARNESE, FEBRUARY 22, 2011

REFERRED TO FINANCE, FEBRUARY 22, 2011  

A JOINT RESOLUTION

Proposing an amendment to the Constitution of the Commonwealth

of Pennsylvania, in taxation and finance, 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(c) of Article VIII be amended to read:

§ 2.  Exemptions and special provisions.

* * *

(c)  Citizens and residents of this Commonwealth, who served

in any war or armed conflict in which the United States was

engaged and were honorably discharged or released under

honorable circumstances from active service, shall be exempt

from the payment of all real property taxes upon the residence

occupied by the said citizens and residents of this Commonwealth

imposed by the Commonwealth of Pennsylvania or any of its

political subdivisions if, as a result of military service, they

are blind, paraplegic or double or quadruple amputees or have a

service-connected disability declared by the United States

Veterans Administration or its successor to be a total or 100%

permanent disability, and if the State Veterans' Commission

determines that such persons are in need of the tax exemptions

granted herein. This exemption shall be extended to the

unmarried surviving spouse upon the death of an eligible veteran

provided that the State Veterans' Commission determines that

such person is in need of the exemption[.] and to the unmarried

surviving spouse of a citizen and resident of this Commonwealth

who was killed in action while an active duty member of the

armed forces of the United States, provided that the member of

the armed forces and the widow owned and lived on the property

prior to the member's being killed in action and the State

Veterans' Commission determines that the widow is in need of the

exemption.

Section 2.  (a)  Upon the first passage by the General

Assembly of this proposed constitutional 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 and shall transmit the

required advertisements to two newspapers in every county in

which such newspapers are published in sufficient time after

passage of this proposed constitutional amendment.

(b)  Upon the second passage by the General Assembly of this

proposed constitutional 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 and shall transmit the required

advertisements to two newspapers in every county in which such

newspapers are published in sufficient time after passage of

this proposed constitutional amendment. The Secretary of the

Commonwealth shall submit this proposed constitutional amendment

to the qualified electors of this Commonwealth at the first

primary, general or municipal election occurring at least three

months after the proposed constitutional amendment is passed by

the General Assembly.