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

HB 816 proposes a constitutional amendment to Pennsylvania's tax code, creating a new standard for homeowners to qualify for relief from real property taxes. It would allow the state legislature to establish income-based thresholds, exempting homeowners from paying the portion of their local property tax on their primary home that exceeds a certain percentage of their household income. This directly affects homeowners who pay local property taxes and meet income criteria set by the legislature. As a constitutional amendment, it requires approval by the General Assembly and then by voters in a statewide election. The bill does not specify income percentages or implementation details, only authorizing future legislation to create such standards.