Luzerne County does not have legal authority to expand a property tax exemption program for military veterans, according to analysis performed by county Assistant Solicitor Jarrett Ferentino.
County Manager Romilda Crocamo requested the analysis after county Controller Walter Griffith raised concerns about the legality. Crocamo emailed Ferentino’s opinion to county council Tuesday. The matter was on Tuesday evening’s voting agenda.
An exemption of real estate taxes is currently available only to honorably discharged veterans disabled during a period of war, and the county had considered expanding the program to non-wartime veterans.
County Councilwoman LeeAnn McDermott sought a council vote on the expansion after learning about the issue from Anthony Hall, a veteran disabled outside a period of war. Hall recently told council he had received the property tax exemption for his prior residence in Georgia and was upset to learn it was not provided here when he relocated to Wilkes-Barre approximately seven months ago to be closer to family.
According to Ferentino’s analysis, counties lack authority to alter eligibility requirements.
“Counties in Pennsylvania operate within the confines of state constitutional authority and state statute. Counties are prohibited from unilaterally expanding property tax exemptions beyond what is authorized by the General Assembly. Any attempt to do so would likely be deemed unconstitutional,” he wrote.
Ferentino cited Commonwealth Court case law that addresses the subject and said any changes would require action by state legislators or a “reinterpretation of existing laws by the appropriate state agencies.”
County officials had estimated 19 non-wartime disabled veterans would have been eligible to collectively receive exemption of a total $14,660 in county real estate taxes.
The expanded exemption also would have applied to the surviving spouse of the disabled veteran as long as the spouse remained unmarried.
Reach Jennifer Learn-Andes at 570-991-6388 or on Twitter @TLJenLearnAndes.
