1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, further providing for <-subjects of 
3local taxation definitions and for exemptions from subjects 
4of local taxation.

5The General Assembly of the Commonwealth of Pennsylvania
6hereby enacts as follows:

<-7Section 1. Section 8811(b) of Title 53 of the Pennsylvania
8Consolidated Statutes is amended by adding a paragraph to read:

9§ 8811. Subjects of local taxation.

10* * *

11(b) Exceptions.--The following are not subject to tax:

12* * *

13(6) No covered agricultural structure shall be assessed
14or taxed as real estate regardless of whether the structure
15has become affixed to the real estate, when the structure is
16constructed consistent with all of the following:

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

1(ii) has a plastic, woven textile or other flexible
2covering; and

3(iii) has a floor made of soil, crushed stone,
4matting, pavers or a floating concrete slab.

5Section 2. This act shall take effect in 60 days.

<-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 <-covered agricultural structure which meets
14the following:

<-15(1) Is used for the production of agricultural 
16commodities, including any of the following:

17(i) Growing, processing or storing agricultural
18products.

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

20(iii) Housing livestock.

21(iv) Storage of agricultural waste, equipment and
22other material used in agricultural production.

<-23(1) Is used for the production, processing, keeping, 
24storing, sale or shelter of an agricultural commodity as 
25defined in section 2 of the act of December 19, 1974 
26(P.L.973, No.319), known as the Pennsylvania Farmland and 
27Forest Land Assessment Act of 1974, or for the storage of 
28agricultural equipment or supplies.

29(2) Is constructed consistent with all of the following:

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

1(ii) <-Has When covered, has a plastic, woven textile
2or other flexible covering.

3(iii) Has a floor made of soil, crushed stone,
4matting, pavers or a floating concrete slab.

<-5(iv) Requirements determined by the Department of
6Revenue in consultation with the Department of
7Agriculture.

8* * *

<-9Section 2. Section 8812(a) of Title 53 is amended by adding
10a paragraph to read:

11§ 8812. Exemptions from taxation.

12(a) General rule.--The following property shall be exempt
13from all county, city, borough, town, township, road, poor,
14county institution district and school real estate taxes:

15* * *

16(16) All high tunnels.

17* * *

<-18Section 2. Section 8811(b) of Title 53 is amended by adding
19a paragraph to read:

20§ 8811. Subjects of local taxation.

21* * *

22(b) Exceptions.--The following are not subject to tax:

23* * *

24(6) All high tunnels.

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