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 to expand Pennsylvania's property tax exemption for veterans. It would extend the exemption to veterans with a 100% disability rating from the U.S. Department of Veterans Affairs (or equivalent federal program), including those unable to work due to service-connected disabilities. The exemption would also cover unmarried surviving spouses of eligible veterans, including those whose spouses died in action, as POWs, or were declared missing in action. Local governments could choose to offer partial tax exemptions to veterans with lower disability ratings. The amendment requires voter approval after legislative passage.