PRINTER'S NO. 362
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.407
Session of
2025
INTRODUCED BY TARTAGLIONE, STREET, BOSCOLA, COLLETT,
SANTARSIERO, SCHWANK, COSTA, KANE AND MILLER, MARCH 10, 2025
REFERRED TO VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS,
MARCH 10, 2025
AN ACT
Amending Title 51 (Military Affairs) of the Pennsylvania
Consolidated Statutes, in disabled veterans' real estate tax
exemption, further providing for definitions and for duty of
commission.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8901 of Title 51 of the Pennsylvania
Consolidated Statutes is amended by adding definitions to read:
§ 8901. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Annual income." All income received by an applicant and the
applicant's spouse while residing in the residence during the
calendar year prior to the year for which the exemption is
claimed.
* * *
"Income." As follows:
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any of the following:
(i) Salaries, wages, bonuses, commissions, income
from self-employment, alimony, support money, cash public
assistance and relief.
(ii) The gross amount of any pensions or annuities,
including 50% of railroad retirement benefits.
(iii) Fifty percent of all benefits received under
42 U.S.C. Ch. 7 (relating to Social Security), except
Medicare benefits.
(iv) All benefits received under State unemployment
insurance laws and veterans' disability payments.
(v) All interest received from the Federal
Government or a state government or an instrumentality or
political subdivision of the Federal Government or a
state government.
(vi) Realized capital gains and rentals.
(vii) Workers' compensation.
(viii) The gross amount of loss of time insurance
benefits, life insurance benefits and proceeds, except
for the first $5,000 of the total of death benefit
payments.
(ix) Gifts of cash or property, other than transfers
by gift between members of a household, in excess of a
total value of $300.
(2) The term does not include surplus food or other
relief in kind supplied by a governmental agency, property
tax or rent rebate or inflation dividend.
* * *
Section 2. Section 8904(1) and (2) of Title 51 are amended
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§ 8904. Duty of commission.
The commission shall:
(1) Fix uniform and equitable standards for determining
the need for exemption from the payment of real estate taxes
granted by this act. In fixing such uniform and equitable
standards, [the commission shall apply a rebuttable
presumption that] an applicant with annual income of $75,000
or less [has a need for] shall be deemed to be in need of the
exemption. Beginning on January 1, 2009, and every two years
thereafter, the commission shall [ adjust] increase the annual
income level qualifying for the [ rebuttable presumption of
need] exemption for need by an amount equal to the [ change]
average of any increase in the Consumer Price Index in the
preceding two years. The commission shall [ publish] transmit
the adjusted annual income level qualifying for the
[rebuttable presumption of ] exemption for need to the
Legislative Reference Bureau for publication as a notice in
the next available issue of the Pennsylvania Bulletin.
(2) [After] For applicants with an annual income that
exceeds $75,000, after submission of proof of need by the
applicant for the exemption from payment of real estate
taxes, determine the need of the applicant.
* * *
Section 3. This act shall take effect in 60 days.
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