PA HB2188

Amends the Pennsylvania Constitution to exempt veterans rated 100% permanently and totally disabled by the U.S. Department of Veterans Affairs from all real property taxes on their primary residence, removing the current requirement for State Veterans' Commission needs-based determination.

Extends the property tax exemption to unmarried surviving spouses of eligible disabled veterans upon the veteran's death.

Provides the property tax exemption to unmarried surviving spouses of service members who died in the line of duty, were taken as prisoners of war, or declared missing in action, until the spouse remarries.

Authorizes political subdivisions to extend partial property tax exemptions by ordinance or resolution to veterans with service-connected disability ratings below 100%.

Requires passage by two consecutive sessions of the General Assembly followed by voter approval at a general or municipal election, per Article XI constitutional amendment procedures.