This joint resolution proposes an amendment to the Constitution of Pennsylvania, specifically to Article VIII, Section 2(c), which addresses exemptions and special provisions related to real property taxes for veterans. The amendment aims to expand the current tax exemption criteria for veterans who are permanently and totally disabled due to service-connected disabilities. It specifies that veterans of the United States Armed Forces, including reserve components, who have been rated as 100% permanently and totally disabled by the Department of Veterans Affairs or compensated at the 100% disability rate, shall be exempt from real property taxes. Additionally, political subdivisions may grant exemptions to veterans with disabilities rated below 100%. The amendment also extends the exemption to unmarried surviving spouses of eligible veterans and service members who died in the line of duty or are missing in action.

The proposed amendment replaces the existing language that limited tax exemptions to veterans who were blind, paraplegic, or amputees, and who had been honorably discharged. The new language broadens the eligibility criteria to include any veteran rated as 100% disabled, thereby providing a more inclusive approach to tax relief for veterans and their families. The resolution outlines the procedural steps for the amendment's passage, including the requirement for advertising and submission to the electorate at the next general or municipal election following its second passage by the General Assembly.