HB 625 — A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for special provisions for local taxing authorities.

PRIOR PASSAGE - NONE
                                                         PRINTER'S NO.   636

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 625
                                                 Session of
                                                   2025

     INTRODUCED BY HEFFLEY, STAMBAUGH AND GILLEN, FEBRUARY 20, 2025

     REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 20, 2025


                              A JOINT RESOLUTION
 1   Proposing an amendment to the Constitution of the Commonwealth
 2      of Pennsylvania, further providing for special provisions for
 3      local taxing authorities.
 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)(v) of Article VIII be amended to read:
 9   § 2.   Exemptions and special provisions.
10      * * *
11      (b)   The General Assembly may, by law:
12      * * *
13      (v)   Establish standards and qualifications by which local
14   taxing authorities [in counties of the first and second class]
15   may make uniform special real property tax provisions applicable
16   to taxpayers who are longtime owner-occupants as shall be
17   defined by the General Assembly of residences in areas where
18   real property values have risen markedly as a consequence of the
 1   refurbishing or renovating of other deteriorating residences or
 2   the construction of new residences. A local taxing authority may
 3   not increase the millage rate of its tax on real property to pay
 4   for the special real property tax provisions.
 5      * * *
 6      Section 2.   The following procedure applies to the proposed
 7   constitutional amendment in this joint resolution:
 8          (1)   Upon the first passage by the General Assembly of
 9      the amendment, the Secretary of the Commonwealth shall
10      proceed immediately to comply with the advertising
11      requirements of section 1 of Article XI of the Constitution
12      of Pennsylvania.
13          (2)   Upon the second passage by the General Assembly of
14      the amendment, the Secretary of the Commonwealth shall
15      proceed immediately to comply with the advertising
16      requirements of section 1 of Article XI of the Constitution
17      of Pennsylvania. The Secretary of the Commonwealth shall
18      submit the amendment to the qualified electors of this
19      Commonwealth at the first general or municipal election which
20      meets the requirements of section 1 of Article XI of the
21      Constitution of Pennsylvania.




20250HB0625PN0636                  - 2 -