PRINTER'S NO. 113
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
201
Session of
2015
INTRODUCED BY SCHWANK, VOGEL, TEPLITZ, SMITH, YUDICHAK, BOSCOLA,
COSTA, VULAKOVICH AND RAFFERTY, JANUARY 15, 2015
REFERRED TO AGRICULTURE AND RURAL AFFAIRS, JANUARY 15, 2015
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 roll-back taxes and special circumstances.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8(d) of the act of December 19, 1974
(P.L.973, No.319), known as the Pennsylvania Farmland and Forest
Land Assessment Act of 1974, amended October 24, 2012 (P.L.1499,
No.190), is amended to read:
Section 8. Roll-Back Taxes; Special Circumstances.--
* * *
(d) (1) A landowner may apply a maximum of two acres of a
tract of land subject to preferential assessment toward direct
commercial sales of agriculturally related products and
activities or for a rural enterprise incidental to the
operational unit without subjecting the entire tract to roll-
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