THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY KESSLER, CARROLL, CONKLIN, CREIGHTON, DALEY, DAY, DePASQUALE, FAIRCHILD, FREEMAN, GODSHALL, GOODMAN, HALUSKA, HARHAI, HARKINS, HARRIS, HORNAMAN, HOUGHTON, JOSEPHS, KORTZ, LONGIETTI, MAHONEY, MELIO, M. O'BRIEN, PRESTON, ROSS, SIPTROTH, SOLOBAY, VULAKOVICH, YOUNGBLOOD, YUDICHAK, HARPER, K. SMITH, STURLA, BRADFORD AND MURT, MARCH 18, 2009

AS REPORTED FROM COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS, HOUSE OF REPRESENTATIVES, AS AMENDED, JUNE 9, 2009   

AN ACT

Amending the act of December 19, 1974 (P.L.973, No.319),

entitled "An act prescribing the procedure under which an

owner may have land devoted to agricultural use, agricultural

reserve use, or forest reserve use, valued for tax purposes

at the value it has for such uses, and providing for

reassessment and certain interest payments when such land is

applied to other uses and making editorial changes," further

providing for split-off, separation or transfer; and

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providing for removal of land from preferential assessment.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 6 of the act of December 19, 1974

(P.L.973, No.319), known as the Pennsylvania Farmland and Forest

Land Assessment Act of 1974, is amended by adding subsections to

read:

Section 6.  Split-off, Separation or Transfer.--* * *

(b.4)  The owner of property subject to preferential

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assessment may lease land covered by the preferential assessment

to be used for a wind power generation system when the following

conditions are satisfied:

(1)  The tract of land so leased is accessible.

(2)  The tract of land is not sold or subdivided. A lease of

land shall not be considered a subdivision under this paragraph.

(b.5)  Roll-back taxes shall be imposed upon the tract of

land leased by the landowner for wind power generation system

purposes, and the fair market value of that tract of land shall

be adjusted accordingly. The lease of a tract of land shall not

invalidate the preferential assessment of the land which is not

leased, and the land shall continue to be eligible for

preferential assessment if it continues to meet the requirements

of section 3.

(b.6)  The wind power generation system provider shall be

solely responsible for obtaining required permits in connection

with any construction on a tract of land which it leases under

this section for wind power generation purposes.

(b.4)  The owner of property subject to preferential

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assessment may lease or devote land covered by the preferential

assessment to be used for a wind power generation system.

(b.5)  Roll-back taxes shall be imposed upon those portions

of the land actually devoted by the landowner for wind power

generation system purposes, and the fair market value of those

portions of the land shall be adjusted accordingly. The wind

power generation system shall include the foundation of the wind

turbine and the area of the surface covered by appurtenant

structures, including new roads, bridges, transmission lines,

substations and other buildings and structures related to the

wind power generation system. Roll-back taxes on those portions

of the land shall not invalidate the preferential assessment of

any other land covered by the preferential assessment, and such

land shall continue to be eligible for preferential assessment

if it continues to meet the requirements of section 3.

(b.6)  The owner of property subject to preferential

assessment may lease or devote land covered by the preferential

assessment to be used for small noncoal surface mining, as

provided for under the act of December 19, 1984 (P.L.1093,

No.219), known as the "Noncoal Surface Mining Conservation and

Reclamation Act."

(b.7)  Roll-back taxes shall be imposed upon those portions

of land leased or devoted by the landowner for small noncoal

surface mining, and the fair market value of those portions of

the land shall be adjusted accordingly. Roll-back taxes on those

portions of the land shall not invalidate the preferential

assessment of the land which is not so leased or devoted, and

the land shall continue to be eligible for preferential

assessment if it continues to meet the requirements of section

3.

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Section 2.  The act is amended by adding a section to read:

Section 8.1.  Removal of Land From Preferential Assessment.--

(a)  A landowner receiving preferential assessment under this

act may remove land from preferential assessment if:

(1)  the landowner notifies in writing the county assessor by

June 1 of the year immediately preceding the tax year for which

the removal is requested;

(2)  the entire tract or tracts enrolled on a single

application for preferential assessment is removed from

preferential assessment; and

(3)  the landowner pays rollback taxes on the entire tract or

tracts as provided for in section 5.1.

(b)  Land removed from preferential assessment under this

section shall not be eligible to be subsequently reenrolled in

preferential assessment by the same landowner.

Section 2 3.  This act shall take effect in 60 days.

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