SB 133 — A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

PRIOR PASSAGE - NONE
                                                          PRINTER'S NO.   80

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                        SENATE BILL
                        No. 133
                                                 Session of
                                                   2025

     INTRODUCED BY BARTOLOTTA, VOGEL, LANGERHOLC, BOSCOLA,
        PENNYCUICK, TARTAGLIONE, COSTA, KANE, BROWN, STEFANO, SAVAL
        AND BAKER, JANUARY 22, 2025

     REFERRED TO STATE GOVERNMENT, JANUARY 22, 2025


                              A JOINT RESOLUTION
 1   Proposing an amendment to the Constitution of the Commonwealth
 2      of Pennsylvania, further providing for exemptions and special
 3      provisions.
 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(c) of Article VIII be amended and the section
 9   be amended by adding subsections to read:
10   § 2.   Exemptions and special provisions.
11      * * *
12      (c)   Citizens and residents of this Commonwealth, who [served
13   in any war or armed conflict in which the United States was
14   engaged and were honorably discharged or released under
15   honorable circumstances from active service] served as a member
16   of the armed forces of the United States, including a reserve
17   component or National Guard, and received a discharge from
 1   service under conditions other than dishonorable, shall be
 2   exempt from the payment of all real property taxes upon the
 3   residence occupied by the said citizens and residents of this
 4   Commonwealth imposed by the Commonwealth of Pennsylvania or any
 5   of its political subdivisions if, as a result of military
 6   service, they are blind, paraplegic or double or quadruple
 7   amputees or have a service-connected disability declared, rated
 8   or compensated by the United States [Veterans Administration]
 9   Department of Veterans Affairs or its successor to be [a total
10   or] 100% [permanent disability] permanent and totally disabled,
11   and if the State Veterans' Commission determines that such
12   persons are in need of the tax exemptions [granted herein.]
13   based on the economic circumstances that exist at the member's
14   place of residence. The exemption shall apply to the primary
15   residence even if the eligible veteran resides at a long-term
16   care facility until the eligible veteran no longer retains
17   ownership of the residence. Compensation received by the member
18   for an injury due to service as indicated in this section may
19   not be considered by the State Veterans' Commission. This
20   exemption shall be extended to the unmarried surviving spouse
21   upon the death of an eligible veteran and to the surviving
22   spouse of a member of the armed forces of the United States,
23   including a reserve component or National Guard, who was killed
24   in action and died as a result of injuries received while in
25   active service in a written finding, provided that the State
26   Veterans' Commission determines that such person is in need of
27   the exemption.
28      (d)   The unmarried surviving spouse, upon the death of an
29   eligible veteran or whose spouse was killed in the line of duty,
30   becomes missing in action, presumed dead, becomes a prisoner of

20250SB0133PN0080                  - 2 -
 1   war or is posthumously determined to be 100% disabled as
 2   determined by the United States Department of Defense or the
 3   Department of Veterans Affairs, shall be exempt from the payment
 4   of all real property taxes on the surviving spouse's primary
 5   place of residence imposed by the Commonwealth of Pennsylvania
 6   or any of its political subdivisions if the State Veterans'
 7   Commission determines that the person is in need of the
 8   exemption. There shall be no restriction on a surviving spouse
 9   who is eligible for an exemption under this subsection if the
10   surviving spouse relocated to another primary place of residence
11   or the surviving spouse resides outside of this Commonwealth at
12   the time of death of the member of the armed forces of the
13   United States. The exemption under this subsection shall cease
14   if the surviving spouse remarries and shall not be claimed
15   thereafter.
16      (e)   After an exemption has been approved under subsection
17   (c) or (d), the amount of real property taxes due for the
18   applicable tax year shall be prorated from the date the
19   application for the exemption is received by the State Veterans'
20   Commission.
21      Section 2.    The following procedure applies to the proposed
22   constitutional amendment in this joint resolution:
23            (1)   Upon the first passage by the General Assembly of
24      the amendment, the Secretary of the Commonwealth shall
25      proceed immediately to comply with the advertising
26      requirements of section 1 of Article XI of the Constitution
27      of Pennsylvania.
28            (2)   Upon the second passage by the General Assembly of
29      the amendment, the Secretary of the Commonwealth shall
30      proceed immediately to comply with the advertising

20250SB0133PN0080                    - 3 -
1     requirements of section 1 of Article XI of the Constitution
2     of Pennsylvania. The Secretary of the Commonwealth shall
3     submit the amendment to the qualified electors of this
4     Commonwealth at the first primary, general or municipal
5     election which meets the requirements of section 1 of Article
6     XI of the Constitution of Pennsylvania.




20250SB0133PN0080               - 4 -