PRINTER'S NO. 1047
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
823
Session of
2017
INTRODUCED BY SCHWANK, VOGEL, YAW, MARTIN, WARD, YUDICHAK,
BREWSTER, COSTA, RAFFERTY, VULAKOVICH, BOSCOLA, BROWNE AND
BLAKE, JUNE 29, 2017
REFERRED TO AGRICULTURE AND RURAL AFFAIRS, JUNE 29, 2017
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, is amended to read:
Section 8. Roll-Back Taxes; Special Circumstances.--
* * *
(d) (1) A landowner or another person 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
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tract to roll-back taxes, provided [that:
(i) The commercial activity is owned and operated by the
landowner or his beneficiaries who are designated as class A for
inheritance tax purposes.
(ii) An assessment of the inventory of the goods involved
verifies that it is owned by the landowner or his beneficiaries.
(iii) The] the rural enterprise does not permanently render
the land incapable of producing an agricultural commodity.
(2) Roll-back taxes shall be imposed upon that portion of
the tract where the commercial activity takes place and the fair
market value of that tract shall be adjusted accordingly.
(3) Notwithstanding the provisions of paragraph (2), no
roll-back taxes shall be due and no breach of a preferential
assessment shall be deemed to have occurred if the direct
commercial sales of agriculturally related products:
(i) take place on no more than one half of an acre;
(ii) are of at least fifty percent (50%) of products
produced on the tract; and
(iii) require no new utilities or buildings.
* * *
Section 2. This act shall take effect in 60 days.
20170SB0823PN1047 - 2 -
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