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

This bill proposes a constitutional amendment allowing counties (of first and second class) to create special property tax exemptions for longtime owner-occupants in neighborhoods where home values have risen significantly due to renovations or new construction nearby. It would let local governments establish uniform tax rules for these homeowners without increasing overall property tax rates to fund the exemptions. The amendment requires approval by the General Assembly and then a vote by Pennsylvania voters before taking effect.