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 Proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for special provisions for local taxing authorities. The General Assembly of the Commonwealth of Pennsylvania hereby resolves as follows: Section 1. The following amendment to the Constitution of Pennsylvania is proposed in accordance with Article XI: That section 2(b)(v) of Article VIII be amended to read: ยง 2. Exemptions and special provisions. * * * (b) The General Assembly may, by law: * * * (v) Establish standards and qualifications by which local taxing authorities [ in counties of the first and second class ] may make uniform special real property tax provisions applicable to taxpayers who are longtime owner-occupants as shall be defined by the General Assembly of residences in areas where real property values have risen markedly as a consequence of the 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 refurbishing or renovating of other deteriorating residences or the construction of new residences. A local taxing authority may not increase the millage rate of its tax on real property to pay for the special real property tax provisions. * * * Section 2. The following procedure applies to the proposed constitutional amendment in this joint resolution: (1) Upon the first passage by the General Assembly of the amendment, the Secretary of the Commonwealth shall proceed immediately to comply with the advertising requirements of section 1 of Article XI of the Constitution of Pennsylvania. (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 requirements of section 1 of Article XI of the Constitution of Pennsylvania. The Secretary of the Commonwealth shall 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. 20250HB0625PN0636 - 2 - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21