Pennsylvania
What is the statute citation for Pennsylvania?
For Pennsylvania, statute citation is 51 Pa. Cons. Stat. § 8902; minimum disability rating is 100% — a service-connected disability declared by the U.S. Veterans' Administration to be a total or 100% permanent disability (or blindness, paraplegia, or loss of two or more limbs from wartime service); exemption at 100% disability is Full exemption from payment of all real estate taxes on the principal dwelling, conditional on a financial-need determination by the State Veterans' Commission; exemption at lower ratings is None — no exemption for service-connected disability ratings below total/100% permanent; home value cap is None stated — but the exemption requires the State Veterans' Commission to determine the veteran's need for the exemption, verified against its source on 2026-08-18.
Any resident of this Commonwealth shall be exempt from the payment of all real estate taxes levied upon any building, including the land upon which it stands, occupied by that person as a principal dwelling, if all of the following requirements are met:
— legis.state.pa.us, retrieved 2026-08-18
- State
- Pennsylvania our reading
- Statute citation
- 51 Pa. Cons. Stat. § 8902
- Minimum disability rating
- 100% — a service-connected disability declared by the U.S. Veterans' Administration to be a total or 100% permanent disability (or blindness, paraplegia, or loss of two or more limbs from wartime service)
- Exemption at 100% disability
- Full exemption from payment of all real estate taxes on the principal dwelling, conditional on a financial-need determination by the State Veterans' Commission
- Exemption at lower ratings
- None — no exemption for service-connected disability ratings below total/100% permanent
- Home value cap
- None stated — but the exemption requires the State Veterans' Commission to determine the veteran's need for the exemption
- Surviving spouse eligible
- Yes — extended to the unmarried surviving spouse upon the veteran's death, provided the State Veterans' Commission determines the spouse is in need of the exemption
- Annual adjustment
- Not applicable — full exemption rather than a dollar amount
- Primary residence required
- Yes — the building must be occupied by the veteran as his or her principal dwelling
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
Source
- legis.state.pa.ushttps://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/51/00.089.002.000..HTM