PENNSYLVANIA, January 25 - PRINTER'S NO. 1345

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1022

Session of

2022

INTRODUCED BY FLYNN, SANTARSIERO, FONTANA, KANE, BREWSTER,

SCHWANK, COSTA AND YUDICHAK, JANUARY 25, 2022

REFERRED TO VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS,

JANUARY 25, 2022

AN ACT

Amending Title 51 (Military Affairs) of the Pennsylvania

Consolidated Statutes, in disabled veterans' real estate tax

exemption, further providing for exemption.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 8902(b) of Title 51 of the Pennsylvania

Consolidated Statutes is amended to read:

§ 8902. Exemption.

* * *

(b) Extension of exemption.--The exemption provided in

subsection (a) shall be extended to [the] each of the following :

(1) The unmarried surviving spouse upon the death of the

eligible veteran provided that the State Veterans' Commission

determines that such spouse is in need of an exemption.

(2) The unmarried surviving spouse upon the death of the

otherwise eligible veteran if the veteran died before being

declared 100% disabled if the veteran would have been

declared 100% disabled if the veteran had survived until the

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