Pennsylvania HB 1257: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

Bill Text

PRIOR PASSAGE - NONE
PRIOR PRINTER'S NOS. 1383, 1936 PRINTER'S NO. 3060
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, CIRESI, DOUGHERTY, MALAGARI, MERSKI,
HARKINS, BOYD, MULLINS, MUNROE, KHAN, GUZMAN, TAKAC AND
FLEMING, APRIL 17, 2025
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
MARCH 23, 2026
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, 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
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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.] A veteran of the armed
forces of the United States, including a reserve component or
the National Guard, with a service-connected disability who has
been discharged or released from service under conditions other
than dishonorable shall be exempt from the payment of real
property taxes imposed by the Commonwealth or any of its
political subdivisions on the primary residence occupied by the
veteran as follows:
(1) If the veteran has been rated by the United States
Department of Veterans Affairs or its successor as not less than
50% disabled up to 100% disabled, the veteran shall be exempt
from the payment of a portion of real property taxes equivalent
to the disability rating of the veteran.
(2) A veteran who is compensated at the 100% disability rate
through a Federal program that provides compensation to veterans
who are unable to work due to a service-connected disability and
the unmarried surviving spouse of a service member who died in
the line of duty, was taken as a prisoner of war or was declared
missing in action shall be exempt from the payment of all real
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property taxes.
(3) The exemption under this subsection shall apply to the
unmarried surviving spouse of a veteran who was deemed eligible
for the exemption prior to the death of the eligible veteran.
A VETERAN OF THE UNITED STATES ARMED FORCES, INCLUDING A
RESERVE COMPONENT OF THE UNITED STATES ARMED FORCES, WHO HAS
BEEN RATED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS
OR ITS SUCCESSOR AS 100% PERMANENT AND TOTALLY DISABLED OR
COMPENSATED AT THE 100% DISABILITY RATE THROUGH A FEDERAL
PROGRAM THAT PROVIDES COMPENSATION TO VETERANS WHO ARE UNABLE TO
WORK DUE TO A SERVICE-CONNECTED DISABILITY SHALL BE EXEMPT FROM
PAYMENT OF REAL PROPERTY TAXES. A POLITICAL SUBDIVISION MAY, BY
ORDINANCE OR RESOLUTION, EXEMPT A VETERAN WITH A DISABILITY
RATED OR COMPENSATED AT ANY LEVEL BELOW 100% FROM PAYMENT OF ANY
PORTION OF REAL PROPERTY TAXES. THE EXEMPTION UNDER THIS
SUBSECTION SHALL APPLY TO THE UNMARRIED SURVIVING SPOUSE OF AN
ELIGIBLE VETERAN UPON THE DEATH OF THE ELIGIBLE VETERAN, AS WELL
AS THE UNMARRIED SURVIVING SPOUSES OF SERVICE MEMBERS WHO DIED
IN THE LINE OF DUTY, ARE TAKEN AS PRISONERS OF WAR OR ARE
DECLARED MISSING IN ACTION.
Section 2. The following procedure applies to the proposed
constitutional amendment in this joint resolution:
(1) Upon the first passage by the General Assembly of
the 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.
(2) Upon the second passage by the General Assembly of
the amendment, the Secretary of the Commonwealth shall
proceed immediately to comply with the advertising
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