Pennsylvania SB 831: 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. 899
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 831
Session of
2025
INTRODUCED BY PENNYCUICK, BROWN, BARTOLOTTA, BOSCOLA, FONTANA,
SCHWANK, LAUGHLIN, TARTAGLIONE, COSTA, KANE, DUSH, MASTRIANO,
PISCIOTTANO, FARRY AND ROBINSON, JUNE 4, 2025
REFERRED TO FINANCE, JUNE 4, 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
conflict in which this nation was engaged].
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* * *
(c) Reduction in assessed value of property.--
(1) A person who is a resident of this Commonwealth and
who does not qualify for the exemption under subsection (a)
is entitled to a reduction in the assessed value of the
person's property, for the purposes of real estate taxes
levied upon a building, including the land upon which the
building stands, occupied by the person as a principal
dwelling, as prescribed in paragraph (2), if all of the
following requirements are met:
(i) The person has been honorably discharged or
released under honorable circumstances from the armed
forces of the United States.
(ii) As a result of military service, the person has
a service-connected disability declared by the United
States Veterans' Administration or its successors to be a
disability of at least 10%.
(iii) The dwelling is owned by the person solely,
with the person's spouse or as an estate by the
entireties.
(iv) The need for the reduction in the assessed
value of the person's property, for the purposes of real
estate taxes, has been determined by the State Veterans'
Commission in compliance with the requirements of this
chapter.
(2) A person who has met the conditions under paragraph
(1) is eligible for a reduction in the assessed value of the
person's property, for the purposes of real estate taxes, as
follows:
(i) For a disability of at least 10% but less than
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30%, the reduction shall be $7,500.
(ii) For a disability of at least 30% but less than
50%, the reduction shall be $10,000.
(iii) For a disability of at least 50% but less than
70%, the reduction shall be $12,500.
(iv) For a disability of at least 70%, the reduction
shall be $15,000.
Section 2. This act shall take effect in 60 days.
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