Pennsylvania 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.

Bill Text

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