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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