1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, further providing for definitions and
3for exemptions from taxation.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 8802 of Title 53 of the Pennsylvania
7Consolidated Statutes is amended by adding a definition to read:

8§ 8802. Definitions.

9The following words and phrases when used in this chapter
10shall have the meanings given to them in this section unless the
11context clearly indicates otherwise:

12* * *

13"High tunnel." A temporary covered agricultural structure
14which meets the following:

15(1) Is used for agricultural purposes, including any of
16the following:

17(i) Growing, processing or storing agricultural

1products.

2(ii) Shelter for the sale of agricultural products.

3(iii) Housing livestock.

4(iv) Storage of agricultural waste, equipment and
5other material used in agricultural production.

6(2) Is constructed consistent with all of the following:

7(i) Has a metal, wood or plastic frame.

8(ii) Has a plastic, woven textile or other flexible
9covering.

10(iii) Has a floor made of soil, crushed stone,
11matting, pavers or a floating concrete slab.

12(iv) Requirements determined by the Department of
13Revenue in consultation with the Department of
14Agriculture.

15* * *

16Section 2. Section 8812(a) of Title 53 is amended by adding
17a paragraph to read:

18§ 8812. Exemptions from taxation.

19(a) General rule.--The following property shall be exempt
20from all county, city, borough, town, township, road, poor,
21county institution district and school real estate taxes:

22* * *

23(16) All high tunnels.

24* * *

25Section 3. This act shall take effect in 60 days.