PRINTER'S NO. 817
No. 726 Session of 1977
INTRODUCED BY J. L. WRIGHT JR., E. Z. TAYLOR, MOWERY,
S. E. HAYES JR., HOPKINS, SCHEAFFER, PITTS, DAVIES, HAMILTON,
KLINGAMAN, PYLES, FREIND, MADIGAN, SALVATORE, HELFRICK,
ZEARFOSS, STAIRS, ARMSTRONG, TADDONIO, HALVERSON, LEHR,
MACKOWSKI, ANDERSON, YOHN, MEBUS, PARKER, WILT, HASKELL,
SIRIANNI, McCLATCHY, O'CONNELL, MANMILLER, BURNS, MOEHLMANN,
HONAMAN, LYNCH, PICCOLA, MILLER, BURD, BRANDT AND WILSON,
MARCH 28, 1977
REFERRED TO COMMITTEE ON FINANCE, MARCH 28, 1977
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," providing a permanent tax exemption on real
11 property improvements for the purpose of energy conservation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of May 22, 1933 (P.L.853, No.155), known
15 as "The General County Assessment Law," is amended by adding a
16 section to read:
17 Section 206. Permanent Tax Exemption for Energy Conservation
18 Improvements.--(a) Real property improvements made for the sole
19 purpose of energy conservation including weather stripping,
1 insulation, storm doors and windows, and other improvements
2 including the installation of solar heating or cooling systems
3 shall not be valued or assessed for purposes of real property
4 taxes.
5 (b) This exemption shall apply to the value of the
6 materials, equipment, controls, tanks, pumps, heat exchangers
7 and other hardware necessary to effect the installation of
8 energy conservation improvements including solar heating or
9 cooling systems and costs incurred in the installation of same.
10 (c) Any solar energy heating or cooling system exempted
11 under this section shall be one capable of operating independent
12 of any backup system at least twenty per centum of the time.
13 (d) Provisions of this section shall also be applicable to
14 energy conservation improvements made in conjunction with new
15 construction, however, in either case solar heating or cooling
16 devices shall not include walls or roofs unless those portions
17 of the structure are part of those devices specifically designed
18 into the system to provide additional heating or cooling that
19 would not ordinarily be contained in a structure not designed or
20 modified to provide solar heating or cooling.
21 (e) The owner of real property who has initiated energy
22 conservation through property improvements as provided for in
23 this section, shall file a certified statement on forms to be
24 prepared by the Department of Community Affairs attesting to the
25 nature of the property improvements and evidence of costs
26 incurred. This statement shall be filed with the assessor of the
27 county and municipality in which the real property is located
28 within ninety days of completion of the improvements. Upon
29 verification of the statement by the county assessor, the
30 information and dollar value of the exemption shall be properly
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1 noted on the appropriate property record card in the county
2 assessor's office of the county in which the real property is
3 located.
4 (f) Whenever any question shall arise as to the inclusion or
5 exclusion of an energy conservation improvement for taxing
6 purposes, it shall be the responsibility of the owner of the
7 real property to prove the improvements essential in the
8 conservation of energy.
9 Section 2. This act shall take effect in 90 days.
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