SB 1006 — A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

Bill Text

• Printer's No. PN1166 View text Current pdf

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The bill proposes an amendment to the Pennsylvania Constitution to expand and clarify property tax exemptions for veterans with service-connected disabilities.

• Article VIII, Section 2(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 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 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.

  The amendment changes eligibility criteria for property tax exemptions from being limited to certain disabilities to including a broader range of veterans with service-connected disabilities along with clearer provisions for surviving spouses.

Action History

1. September 12, 2025

   Referred to State Government

Sponsors

• Nick Miller · Primary
• Tracy Pennycuick · Cosponsor
• Jay Costa · Cosponsor
• Christine M. Tartaglione · Cosponsor
• Camera Bartolotta · Cosponsor
• Marty Flynn · Cosponsor
• John I. Kane · Cosponsor
• Lisa Baker · Cosponsor
• Lynda Schlegel Culver · Cosponsor
• Chris Gebhard · Cosponsor
• Elder A. Vogel · Cosponsor
• Judith L. Schwank · Cosponsor
• Patty Kim · Cosponsor

Subjects