Pennsylvania House Bill HB511

Pennsylvania 2025-2026 Regular Session

• Introduced: 2/5/25
• Refer: 2/5/25

Caption

A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions relating to payment of real property taxes.

Summary

HB511 is a proposed constitutional amendment that would expand Pennsylvania’s property tax exemption for certain disabled veterans. Under current constitutional language, the exemption applies to honorably discharged veterans who are blind, paraplegic, double or quadruple amputees, or who have a service-connected disability rated by the U.S. Veterans Administration as 100% permanent, if the State Veterans’ Commission determines they are in need of the exemption. The bill would revise that provision while keeping the basic structure of the exemption in place. The amendment also extends the benefit to the unmarried surviving spouse of an eligible veteran after the veteran’s death, again subject to a determination of need by the State Veterans’ Commission. Because this is a joint resolution proposing a constitutional amendment, it does not itself change statutory law immediately; instead, it would require passage by the General Assembly in two sessions and then approval by voters at a general or municipal election before becoming part of the Pennsylvania Constitution.

Impact

If adopted, HB511 would broaden the class of homeowners eligible for a full exemption from real property taxes on their primary residence, shifting some local and state tax burden away from qualifying disabled veterans and, in some cases, their unmarried surviving spouses. The measure would affect the Pennsylvania Constitution’s Article VIII, section 2(c), and would continue to involve the State Veterans’ Commission in determining need for the exemption. Because it is a constitutional amendment, it would not alter the tax code directly but would create a binding constitutional rule for the Commonwealth and its political subdivisions.

Sentiment

The available record shows no committee transcript or vote history, so there is no documented debate or recorded floor sentiment in the materials provided. Based on the bill’s sponsorship and subject matter, the proposal appears to be framed as a veterans’ benefit measure and likely intended to receive supportive consideration as a tax relief and recognition policy for severely disabled veterans and their surviving spouses.

Contention

The main policy issue is the scope of eligibility for the property tax exemption. Supporters are likely to emphasize fairness, service recognition, and financial relief for veterans with severe service-connected disabilities and for surviving spouses. Potential concerns could include reduced local tax revenue, the cost of expanding the exemption, and whether the State Veterans’ Commission’s need-based determination should remain the gatekeeping standard. No specific objections or opposing arguments are documented in the provided materials.