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 or rated by the United
States [Veterans Administration] Department of Veterans Affairs
or its successor to be [a total or 100% permanent disability]
100%, 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.
(d) The surviving spouse of any member of the armed forces
of the United States who was killed in action in any war or
armed conflict as determined by the United States Department of
Defense, or who died as a result of injuries received while in
active service in any war or armed conflict , shall be exempt
from the payment of all real property taxes on the surviving
spouse's primary place of residence imposed by the Commonwealth
of Pennsylvania or any of its political subdivisions if the
State Veterans Commission determines that such person is in need
of the exemption. There shall be no restriction on a surviving
spouse who is eligible for an exemption under this subsection if
the surviving spouse relocated to another primary place of
residence or the surviving spouse resides outside of this
Commonwealth at the time of death of the member of the armed
forces of the United States. The exemption under this subsection
shall cease if the surviving spouse remarries and shall not be
claimed thereafter.
(e) After an exemption has been approved under subsection
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