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

<-4Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
5act relating to taxation; designating the subjects, property
6and persons subject to and exempt from taxation for all local
7purposes; providing for and regulating the assessment and
8valuation of persons, property and subjects of taxation for
9county purposes, and for the use of those municipal and
10quasi-municipal corporations which levy their taxes on county
11assessments and valuations; amending, revising and
12consolidating the law relating thereto; and repealing
13existing laws," further providing for subjects of taxation
14enumerated.

15The General Assembly of the Commonwealth of Pennsylvania
16hereby enacts as follows:

<-17Section 1. Section 8802 of Title 53 of the Pennsylvania
18Consolidated Statutes is amended by adding a definition to read:

19§ 8802. Definitions.

20The following words and phrases when used in this chapter
21shall have the meanings given to them in this section unless the
22context clearly indicates otherwise:

1* * *

2"High tunnel." A covered agricultural structure which meets
3the following:

4(1) Is used for the production of agricultural
5commodities, including any of the following:

6(i) Growing, processing or storing agricultural
7products.

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

9(iii) Housing livestock.

10(iv) Storage of agricultural waste, equipment and
11other material used in agricultural production.

12(2) Is constructed consistent with all of the following:

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

14(ii) Has a plastic, woven textile or other flexible
15covering.

16(iii) Has a floor made of soil, crushed stone,
17matting, pavers or a floating concrete slab.

18(iv) Requirements determined by the Department of
19Revenue in consultation with the Department of
20Agriculture.

21* * *

22Section 2. Section 8812(a) of Title 53 is amended by adding
23a paragraph to read:

24§ 8812. Exemptions from taxation.

25(a) General rule.--The following property shall be exempt
26from all county, city, borough, town, township, road, poor,
27county institution district and school real estate taxes:

28* * *

29(16) All high tunnels.

30* * *

1Section 3. This act shall take effect in 60 days.

<-2Section 1. Section 201(a) of the act of May 22, 1933
3(P.L.853, No.155), known as The General County Assessment Law,
4amended October 4, 2002 (P.L.873, No.124), is amended to read:

5Section 201. Subjects of Taxation Enumerated.--The following
6subjects and property shall, as hereinafter provided, be valued
7and assessed, and subject to taxation for all county, city,
8borough, town, township, school and poor purposes at the annual
9rate:

10(a) All real estate, to wit: Houses, house trailers and
11mobilehomes buildings permanently attached to land or connected
12with water, gas, electric or sewage facilities, buildings,
13lands, lots of ground and ground rents, trailer parks and
14parking lots, mills and manufactories of all kinds, furnaces,
15forges, bloomeries, distilleries, sugar houses, malt houses,
16breweries, tan yards, fisheries, and ferries, wharves, all
17office type construction of whatever kind, that portion of a
18steel, lead, aluminum or like melting and continuous casting
19structures which enclose, provide shelter or protection from the
20elements for the various machinery, tools, appliances,
21equipment, materials or products involved in the mill, mine,
22manufactory or industrial process, and all other real estate not
23exempt by law from taxation. Machinery, tools, appliances and
24other equipment contained in any mill, mine, manufactory or
25industrial establishment shall not be considered or included as
26a part of the real estate in determining the value of such mill,
27mine, manufactory or industrial establishment. No office type
28construction of whatever kind shall be excluded from taxation
29but shall be considered a part of real property subject to
30taxation. That portion of a steel, lead, aluminum or like

1melting and continuous casting structure which encloses,
2provides shelter or protection from the elements for the various
3machinery, tools, appliances, equipment, materials or products
4involved in the mill, mine, manufactory or industrial process
5shall be considered as part of real property subject to
6taxation. No silo used predominately for processing or storage
7of animal feed incidental to operation of the farm on which it
8is located, no free-standing detachable grain bin or corn crib
9used exclusively for processing or storage of animal feed
10incidental to the operation of the farm on which it is located
11and no in-ground and above-ground structures and containments
12used predominantly for processing and storage of animal waste
13and composting facilities incidental to operation of the farm on
14which the structures and containments are located, shall be
15included in determining the value of real estate used
16predominantly as a farm: Provided, That for the tax or fiscal
17year beginning on or after the first day of January, one
18thousand nine hundred fifty-eight, eighty per centum of the
19assessed value of any such machinery, tools, appliances and
20other equipment located in counties of the second class as well
21as in all cities of the third class, boroughs, townships, school
22districts of the second, third and fourth class, and
23institutional districts in counties of the second class, shall
24be considered and included in determining the value of such
25mill, mine, manufactory or industrial establishment: Provided
26further, That for the tax or fiscal year beginning on or after
27the first day of January, one thousand nine hundred fifty-nine,
28sixty per centum of the assessed value of any such machinery,
29tools, appliances and other equipment located in said political
30subdivisions, shall be considered and included in determining

1the value of such mill, mine, manufactory or industrial
2establishment: Provided further, That for the tax or fiscal year
3beginning on or after the first day of January, one thousand
4nine hundred sixty, forty per centum of the assessed value of
5any such machinery, tools, appliances and other equipment
6located in said political subdivisions, shall be considered and
7included in determining the value of such mill, mine,
8manufactory or industrial establishment: Provided further, That
9for the tax or fiscal year beginning on or after the first day
10of January, one thousand nine hundred sixty-one, twenty per
11centum of the assessed value of any such machinery, tools,
12appliances and other equipment located in said political
13subdivisions, shall be considered and included in determining
14the value of such mill, mine, manufactory or industrial
15establishment: Provided further, That for the tax or fiscal
16years beginning on or after the first day of January, one
17thousand nine hundred sixty-two, no portion of the value of any
18such machinery, tools, appliances and other equipment regardless
19of where located, shall be considered and included in
20determining the value of such mill, mine, manufactory or
21industrial establishment: Provided further, That nothing
22contained in this section of this act shall be construed as an
23intent to provide for the valuing and assessing and subjecting
24to taxation for purposes of any city of the second class or any
25school district of the first class A any such machinery, tools,
26appliances and other equipment: And provided further, That such
27exclusion of silos used predominantly for processing or storage
28of animal feed incidental to operation of the farm on which the
29silo is located shall be included in determining the value of
30real estate used predominantly as a farm shall become effective

1for taxes to be levied for the tax or fiscal year beginning on
2or after the first day of January, one thousand nine hundred
3seventy-four: And provided further, That such exclusion of free-
4standing detachable grain bins and corn cribs used exclusively
5for processing or storage of animal feed incidental to operation
6of the farm on which the grain bin or corn crib is located shall
7become effective in determining the value of real estate used
8predominantly as a farm for taxes to be levied for the tax or
9fiscal year beginning on or after the first day of January, one
10thousand nine hundred eighty-five. No amusement park rides shall
11be assessed or taxed as real estate regardless of whether they
12have become affixed to the real estate. No covered agricultural 
13structure shall be assessed or taxed as real estate regardless 
14of whether the structure has become affixed to the real estate, 
15when the structure is constructed consistent with all of the 
16following:

17(1) has a metal, wood or plastic frame;

18(2) has a plastic, woven textile or other flexible covering;
19and

20(3) has a floor made of soil, crushed stone, matting, pavers
21or a floating concrete slab.

22* * *

23Section 2. This act shall take effect in 60 days.