PRINTER'S NO. 843
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
717
Session of
2017
INTRODUCED BY FONTANA, MAY 12, 2017
REFERRED TO FINANCE, MAY 12, 2017
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for exemptions from taxation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8812(a) of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a paragraph to read:
§ 8812. Exemptions from taxation.
(a) General rule.--The following property shall be exempt
from all county, city, borough, town, township, road, poor,
county institution district and school real estate taxes:
* * *
(16) Property owned by an entity that is organized under
section 501(c)(3) of the Internal Revenue Code of 1986
(Public Law 99-514, 26 U.S.C. § 501(c)(3)) as a conservancy
that has the primary function to preserve open space, natural
areas or wildlife. In addition to land owned by the
conservancy, the buildings, enterprises and improvements
within the grounds or annexed to the grounds that are
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necessary for the conservancy's occupation and use and are
founded, endowed and maintained by the conservancy if all of
the following apply:
(i) The revenue derived by the entity is applied to
support the conservancy, increase the efficiency and
facilities of the conservancy, repair and increase, as
necessary, the grounds and buildings of the conservancy
and for no other purpose.
(ii) The property of the conservancy is necessary to
and actually used for the principal purpose of the
conservancy and not used to compete with any commercial
enterprise.
* * *
Section 2. This act shall take effect in 60 days.
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