Property Tax Exemptions
Previously, Act 104, 21st day of June, A.D. 1963, was the primary vehicle for real estate property tax exemptions for Veterans who were blind, paraplegic, or who had sustained the loss of two or more limbs.
House Bill 1878 expands the eligibility criteria to include those Veterans who did not fall within the areas of blind, paraplegic, or had sustained the loss of two or more limbs but who have a service-connected disability declared by the Unites States Veterans Administration or its successors to be a total or one hundred percent (100%) total and permanent disability.
The NEED requirement still exists. The Veteran must prove to the State Veterans' Commission that he/she has a financial need for the exemption. Once the State Veterans' Commission certifies that the NEED requirement is valid, the Board for the Assessment and Revision of Taxes or a similar board will be notified. The boards shall then exempt the veteran from payment of real estate property taxes.
The following eligibility must be met:
- Must be a citizen of the Commonwealth of Pennsylvania and a resident of the county from which real estate property tax exemption is requested.
- Must be honorably discharged or released from the Armed Forces of the United States.
- The Veteran must have war time service.
- Veteran must occupy the real estate as his/her principle dwelling.
- Veteran must own the dwelling solely or as an estate by the entirety.
- Veteran must meet the financial NEED criteria established by the State Veteran's Commission.