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

19363060 PRIOR PRINTER'S NO.NOS.

13831383, 1936 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of 2025 No.

WILLIAMS, STEELE,HARKINS, GREEN,BOYD, CONKLIN,MULLINS, CIRESIMUNROE, ANDKHAN, DOUGHERTY,GUZMAN, TAKAC ANDRSKI, FLEMING, APRIL 17, 2025 AS REPORTEDAMENDED FROM COMMITTEE ON VETERANSSECOND AFFAIRSCONSIDERATION, AND EMERGENCY JUNE 16, 2025 HOUSE OF REPRESENTATIVES, ASMARCH AMENDED,23, 2026 A JOINT RESOLUTION Proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

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 <-- Unitedforces Statesof Armedthe Forces,United States, including a reserve component ofor the UnitedNational StatesGuard, Armedwith Forces,a service-connected disability who has been rateddischarged by the United State Department of Veterans Affairs or itsreleased successorfrom asservice 100%under permanentconditions andother totallythan disableddishonorable orshall compensatedbe atexempt from the 100%payment disabilityof ratereal throughproperty ataxes Federalimposed programby thatthe providesCommonwealth compensationor toany veteransof whoits arepolitical unablesubdivisions toon workthe dueprimary toresidence aoccupied service-connectedby disabilitythe shallveteran beas exemptfollows: from payment of real property taxes.

A(1) politicalIf subdivisionthe may,veteran byhas ordinancebeen orrated resolution,by exemptthe aUnited veteranStates withDepartment aof disabilityVeterans ratedAffairs or compensatedits atsuccessor anyas levelnot belowless than 50% disabled up to 100% disabled, the veteran shall be exempt from the payment of anya portion of real property taxes.taxes equivalent to the disability rating of the veteran.

This(2) subsectionA shallveteran applywho tois compensated at the unmarried100% survivingdisability spouserate uponthrough thea deathFederal ofprogram anthat eligibleprovides veteran,compensation asto wellveterans aswho are unable to work due to a service-connected disability and the unmarried surviving spousesspouse of a service membersmember who died in the line of duty, arewas taken as prisonersa prisoner of war or was declared missing in action.action shall be exempt from the payment of all real 20250HB1257PN3060 - 2 - property taxes.

A(3) VETERANThe OFexemption THEunder ARMEDthis FORCESsubsection <--shall OFapply THEto UNITEDthe STATES,unmarried INCLUDINGsurviving Aspouse RESERVEof COMPONENTa ORveteran THEwho NATIONALwas GUARD,deemed WITHeligible Afor SERVICE-CONNECTEDthe DISABILITYexemption WHOprior HASto BEENthe DISCHARGEDdeath ORof RELEASEDthe FROMeligible SERVICEveteran. UNDER CONDITIONS OTHER THAN DISHONORABLE SHALL BE EXEMPT FROM THE PAYMENT OF REAL PROPERTY 20250HB1257PN1936 - 2 - TAXES IMPOSED BY THE COMMONWEALTH OR ANY OF ITS POLITICAL SUBDIVISIONS ON THE PRIMARY RESIDENCE OCCUPIED BY THE VETERAN AS FOLLOWS:

(1)A IFVETERAN OF THE VETERANUNITED 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 NOT100% LESSPERMANENT THANAND 50%TOTALLY DISABLED UPOR TOCOMPENSATED AT THE 100% DISABLED,DISABILITY THERATE VETERANTHROUGH SHALLA BEFEDERAL EXEMPTPROGRAM FROMTHAT THEPROVIDES PAYMENTCOMPENSATION OFTO AVETERANS PORTIONWHO OFARE REALUNABLE PROPERTYTO TAXESWORK EQUIVALENTDUE TO THEA SERVICE-CONNECTED DISABILITY RATINGSHALL BE EXEMPT FROM PAYMENT OF THEREAL VETERAN.PROPERTY TAXES.

(2) A VETERANPOLITICAL WHOSUBDIVISION ISMAY, COMPENSATEDBY ATORDINANCE THEOR 100%RESOLUTION, DISABILITYEXEMPT RATE THROUGH A FEDERALVETERAN PROGRAMWITH THAT PROVIDES COMPENSATION TO VETERANS WHO ARE UNABLE TO WORK DUE TO A SERVICE-CONNECTED DISABILITY ANDRATED THE UNMARRIED SURVIVING SPOUSE OF A SERVICE MEMBER WHO DIED IN THE LINE OF DUTY, WAS TAKEN AS A PRISONER OF WAR OR WASCOMPENSATED DECLAREDAT MISSINGANY INLEVEL ACTIONBELOW SHALL100% BE EXEMPT FROM THE PAYMENT OF ALLANY PORTION OF REAL PROPERTY TAXES.

(3) THE EXEMPTION UNDER THIS SUBSECTION SHALL APPLY TO THE UNMARRIED SURVIVING SPOUSE OF AAN ELIGIBLE VETERAN WHOUPON WASTHE DEEMEDDEATH OF THE ELIGIBLE FORVETERAN, AS WELL AS THE EXEMPTIONUNMARRIED PRIORSURVIVING TOSPOUSES OF SERVICE MEMBERS WHO DIED IN THE DEATHLINE OF THEDUTY, ELIGIBLEARE VETERAN.TAKEN AS PRISONERS OF WAR OR ARE DECLARED MISSING IN ACTION.

(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 20250HB1257PN3060 - 3 - requirements of section 1 of Article XI of the Constitution of Pennsylvania.

The Secretary of the Commonwealth shall 20250HB1257PN1936 - 3 - submit the amendment to the qualified electors of this Commonwealth at the first general or municipal election which meets the requirements of section 1 of Article XI of the Constitution of Pennsylvania.

20250HB1257PN193620250HB1257PN3060 - 4 -