THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY BRUBAKER, RAFFERTY, EICHELBERGER, BROWNE, ALLOWAY, WAUGH, McILHINNEY, MENSCH AND FERLO, FEBRUARY 4, 2011

REFERRED TO LOCAL GOVERNMENT, FEBRUARY 4, 2011  

AN ACT

Amending the act of January 19, 1968 (1967 P.L.992, No.442),

entitled, as amended, "An act authorizing the Commonwealth of

Pennsylvania and the local government units thereof to

preserve, acquire or hold land for open space uses," further

providing for definitions and for local taxing options.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 2 of the act of January 19, 1968 (1967

P.L.992, No.442), entitled, as amended, "An act authorizing the

Commonwealth of Pennsylvania and the local government units

thereof to preserve, acquire or hold land for open space uses,"

is amended by adding a clause to read:

Section 2.  Definitions.--For the purpose of this act the

following definitions shall apply:

* * *

(8)  "Conservation easement."  As defined in section 3 of the

act of June 22, 2001 (P.L.390, No.29), known as the

"Conservation and Preservation Easements Act."

Section 2.  Section 7.1(b) of the act, amended February 2,

2006 (P.L.15, No.4), is amended to read:

Section 7.1.  Local Taxing Options.--* * *

(b)  (1)  Any of the following categories of real property

may be exempted from further millage increases:

(i)  Real property in which the open space property interests

have been acquired by a local government unit in accordance with

this act.

(ii)  Real property that is subject to an easement acquired

in accordance with the act of June 30, 1981 (P.L.128, No.43),

known as the "Agricultural Area Security Law."

(iii)  Real property from which TDRs have been transferred

and retired by a local government unit without their development

potential having occurred on other lands.

(iv)  Real property that is subject to a conservation

easement acquired under the act of June 22, 2001 (P.L.390, No.

29), known as the "Conservation and Preservation Easements Act,"

by an eligible nonprofit entity, as defined in section 3 of the

"Agricultural Area Security Law," if:

(A)  the land subject to the conservation easement is

protected for the purpose of assuring its availability for

agricultural use; and

(B)  the term of the conservation easement is perpetual.

(2)  The exemption from further millage increases authorized

by clause (1) shall become effective only if the governing body

of each taxing district that imposes a tax on the real property

approves the exemption either by ordinance in the case of a

county or municipal corporation or by resolution in the case of

a school district.

(3)  The exemption from further millage increases for real

property as provided for in this subsection shall be authorized

only for real property qualifying for such exemption under the

provisions of section [2(b)(1)] 2(b)(i) of Article VIII of the

Constitution of Pennsylvania.

(4)  If the governing body of each taxing district so

resolves, the millage freeze authorized herein shall apply to

all eligible real property, whether the real property met the

criteria of this subsection prior to or subsequent to the date

of the ordinances and resolution imposing the millage freeze.

For prior acquisitions, the date on which the millage rate shall

be frozen is the date that the last of the required ordinances

or resolution becomes effective. For subsequent acquisitions,

the date on which the millage rate shall be frozen is the date

the local government unit completes the acquisition. The

governing body of each taxing district shall give prompt notice

to the appropriate tax collection agent of the exact amount of

the millage, the date it was frozen and each parcel to which the

freeze applies.

(5)  The exemptions granted under this act shall not be

considered by the State Tax Equalization Board in deriving the

market value of school district real property so as to reduce

the subsidy to that school district or to increase the subsidy

to any other school district.

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