PRIOR PRINTER'S NO. 98 PRINTER'S NO. 2360
No. 106 Session of 2005
INTRODUCED BY PAYNE, ARMSTRONG, BASTIAN, BOYD, BROWNE, BUNT,
CAPPELLI, CAUSER, CORRIGAN, CRAHALLA, DALEY, DENLINGER,
DeWEESE, FAIRCHILD, FLEAGLE, GEIST, GEORGE, GILLESPIE,
GINGRICH, GOODMAN, HARHART, HARPER, HENNESSEY, HESS,
HUTCHINSON, JAMES, KILLION, KOTIK, MAHER, MANN, McGILL,
R. MILLER, S. MILLER, O'NEILL, PHILLIPS, RAYMOND, READSHAW,
REICHLEY, SCAVELLO, SCHRODER, SOLOBAY, TIGUE, WILT,
YOUNGBLOOD, ZUG, GRUCELA, THOMAS, CLYMER, SEMMEL, KAUFFMAN,
PALLONE AND BARRAR, JANUARY 25, 2005
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 28, 2005
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," further providing FOR SUBJECTS OF TAXATION <--
11 ENUMERATED AND for exemptions from taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(a)(13) of the act of May 22, 1933 <--
15 (P.L.853, No.155), known as The General County Assessment Law,
16 added March 27, 1986 (P.L.68, No.22), is amended to read:
17 SECTION 1. SECTION 201(A) OF THE ACT OF MAY 22, 1933 <--
18 (P.L.853, NO.155), KNOWN AS THE GENERAL COUNTY ASSESSMENT LAW,
1 AMENDED OCTOBER 4, 2002 (P.L.873, NO.124), IS AMENDED TO READ:
2 SECTION 201. SUBJECTS OF TAXATION ENUMERATED.--THE FOLLOWING
3 SUBJECTS AND PROPERTY SHALL, AS HEREINAFTER PROVIDED, BE VALUED
4 AND ASSESSED, AND SUBJECT TO TAXATION FOR ALL COUNTY, CITY,
5 BOROUGH, TOWN, TOWNSHIP, SCHOOL AND POOR PURPOSES AT THE ANNUAL
6 RATE:
7 (A) ALL REAL ESTATE, TO WIT: HOUSES, HOUSE TRAILERS AND
8 MOBILEHOMES BUILDINGS PERMANENTLY ATTACHED TO LAND OR CONNECTED
9 WITH WATER, GAS, ELECTRIC OR SEWAGE FACILITIES, BUILDINGS,
10 LANDS, LOTS OF GROUND AND GROUND RENTS, TRAILER PARKS AND
11 PARKING LOTS, MILLS AND MANUFACTORIES OF ALL KINDS, FURNACES,
12 FORGES, BLOOMERIES, DISTILLERIES, SUGAR HOUSES, MALT HOUSES,
13 BREWERIES, TAN YARDS, FISHERIES, AND FERRIES, WHARVES, ALL
14 OFFICE TYPE CONSTRUCTION OF WHATEVER KIND, THAT PORTION OF A
15 STEEL, LEAD, ALUMINUM OR LIKE MELTING AND CONTINUOUS CASTING
16 STRUCTURES WHICH ENCLOSE, PROVIDE SHELTER OR PROTECTION FROM THE
17 ELEMENTS FOR THE VARIOUS MACHINERY, TOOLS, APPLIANCES,
18 EQUIPMENT, MATERIALS OR PRODUCTS INVOLVED IN THE MILL, MINE,
19 MANUFACTORY OR INDUSTRIAL PROCESS, AND ALL OTHER REAL ESTATE NOT
20 EXEMPT BY LAW FROM TAXATION. MACHINERY, TOOLS, APPLIANCES AND
21 OTHER EQUIPMENT CONTAINED IN ANY MILL, MINE, MANUFACTORY OR
22 INDUSTRIAL ESTABLISHMENT SHALL NOT BE CONSIDERED OR INCLUDED AS
23 A PART OF THE REAL ESTATE IN DETERMINING THE VALUE OF SUCH MILL,
24 MINE, MANUFACTORY OR INDUSTRIAL ESTABLISHMENT. WIND TURBINE
25 GENERATORS AND RELATED WIND ENERGY APPLIANCES AND EQUIPMENT
26 SHALL NOT BE CONSIDERED OR INCLUDED AS PART OF THE REAL ESTATE
27 IN DETERMINING THE VALUE AND ASSESSMENT OF REAL ESTATE NOR SHALL
28 IT BE SUBJECT TO TAXATION REGARDLESS OF WHETHER IT BECOMES
29 AFFIXED TO THE REAL ESTATE. NO OFFICE TYPE CONSTRUCTION OF
30 WHATEVER KIND SHALL BE EXCLUDED FROM TAXATION BUT SHALL BE
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1 CONSIDERED A PART OF REAL PROPERTY SUBJECT TO TAXATION. THAT
2 PORTION OF A STEEL, LEAD, ALUMINUM OR LIKE MELTING AND
3 CONTINUOUS CASTING STRUCTURE WHICH ENCLOSES, PROVIDES SHELTER OR
4 PROTECTION FROM THE ELEMENTS FOR THE VARIOUS MACHINERY, TOOLS,
5 APPLIANCES, EQUIPMENT, MATERIALS OR PRODUCTS INVOLVED IN THE
6 MILL, MINE, MANUFACTORY OR INDUSTRIAL PROCESS SHALL BE
7 CONSIDERED AS PART OF REAL PROPERTY SUBJECT TO TAXATION. NO SILO
8 USED PREDOMINANTLY FOR PROCESSING OR STORAGE OF ANIMAL FEED
9 INCIDENTAL TO OPERATION OF THE FARM ON WHICH IT IS LOCATED, NO
10 FREE-STANDING DETACHABLE GRAIN BIN OR CORN CRIB USED EXCLUSIVELY
11 FOR PROCESSING OR STORAGE OF ANIMAL FEED INCIDENTAL TO THE
12 OPERATION OF THE FARM ON WHICH IT IS LOCATED AND NO IN-GROUND
13 AND ABOVE-GROUND STRUCTURES AND CONTAINMENTS USED PREDOMINANTLY
14 FOR PROCESSING AND STORAGE OF ANIMAL WASTE AND COMPOSTING
15 FACILITIES INCIDENTAL TO OPERATION OF THE FARM ON WHICH THE
16 STRUCTURES AND CONTAINMENTS ARE LOCATED, SHALL BE INCLUDED IN
17 DETERMINING THE VALUE OF REAL ESTATE USED PREDOMINANTLY AS A
18 FARM: PROVIDED, THAT FOR THE TAX OR FISCAL YEAR BEGINNING ON OR
19 AFTER THE FIRST DAY OF JANUARY, ONE THOUSAND NINE HUNDRED FIFTY-
20 EIGHT, EIGHTY PER CENTUM OF THE ASSESSED VALUE OF ANY SUCH
21 MACHINERY, TOOLS, APPLIANCES AND OTHER EQUIPMENT LOCATED IN
22 COUNTIES OF THE SECOND CLASS AS WELL AS IN ALL CITIES OF THE
23 THIRD CLASS, BOROUGHS, TOWNSHIPS, SCHOOL DISTRICTS OF THE
24 SECOND, THIRD AND FOURTH CLASS, AND INSTITUTIONAL DISTRICTS IN
25 COUNTIES OF THE SECOND CLASS, SHALL BE CONSIDERED AND INCLUDED
26 IN DETERMINING THE VALUE OF SUCH MILL, MINE, MANUFACTORY OR
27 INDUSTRIAL ESTABLISHMENT: PROVIDED FURTHER, THAT FOR THE TAX OR
28 FISCAL YEAR BEGINNING ON OR AFTER THE FIRST DAY OF JANUARY, ONE
29 THOUSAND NINE HUNDRED FIFTY-NINE, SIXTY PER CENTUM OF THE
30 ASSESSED VALUE OF ANY SUCH MACHINERY, TOOLS, APPLIANCES AND
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1 OTHER EQUIPMENT LOCATED IN SAID POLITICAL SUBDIVISIONS, SHALL BE
2 CONSIDERED AND INCLUDED IN DETERMINING THE VALUE OF SUCH MILL,
3 MINE, MANUFACTORY OR INDUSTRIAL ESTABLISHMENT: PROVIDED FURTHER,
4 THAT FOR THE TAX OR FISCAL YEAR BEGINNING ON OR AFTER THE FIRST
5 DAY OF JANUARY, ONE THOUSAND NINE HUNDRED SIXTY, FORTY PER
6 CENTUM OF THE ASSESSED VALUE OF ANY SUCH MACHINERY, TOOLS,
7 APPLIANCES AND OTHER EQUIPMENT LOCATED IN SAID POLITICAL
8 SUBDIVISIONS, SHALL BE CONSIDERED AND INCLUDED IN DETERMINING
9 THE VALUE OF SUCH MILL, MINE, MANUFACTORY OR INDUSTRIAL
10 ESTABLISHMENT: PROVIDED FURTHER, THAT FOR THE TAX OR FISCAL YEAR
11 BEGINNING ON OR AFTER THE FIRST DAY OF JANUARY, ONE THOUSAND
12 NINE HUNDRED SIXTY-ONE, TWENTY PER CENTUM OF THE ASSESSED VALUE
13 OF ANY SUCH MACHINERY, TOOLS, APPLIANCES AND OTHER EQUIPMENT
14 LOCATED IN SAID POLITICAL SUBDIVISIONS, SHALL BE CONSIDERED AND
15 INCLUDED IN DETERMINING THE VALUE OF SUCH MILL, MINE,
16 MANUFACTORY OR INDUSTRIAL ESTABLISHMENT: PROVIDED FURTHER, THAT
17 FOR THE TAX OR FISCAL YEARS BEGINNING ON OR AFTER THE FIRST DAY
18 OF JANUARY, ONE THOUSAND NINE HUNDRED SIXTY-TWO, NO PORTION OF
19 THE VALUE OF ANY SUCH MACHINERY, TOOLS, APPLIANCES AND OTHER
20 EQUIPMENT REGARDLESS OF WHERE LOCATED, SHALL BE CONSIDERED AND
21 INCLUDED IN DETERMINING THE VALUE OF SUCH MILL, MINE,
22 MANUFACTORY OR INDUSTRIAL ESTABLISHMENT: PROVIDED FURTHER, THAT
23 NOTHING CONTAINED IN THIS SECTION OF THIS ACT SHALL BE CONSTRUED
24 AS AN INTENT TO PROVIDE FOR THE VALUING AND ASSESSING AND
25 SUBJECTING TO TAXATION FOR PURPOSES OF ANY CITY OF THE SECOND
26 CLASS OR ANY SCHOOL DISTRICT OF THE FIRST CLASS A ANY SUCH
27 MACHINERY, TOOLS, APPLIANCES AND OTHER EQUIPMENT: AND PROVIDED
28 FURTHER, THAT SUCH EXCLUSION OF SILOS USED PREDOMINANTLY FOR
29 PROCESSING OR STORAGE OF ANIMAL FEED INCIDENTAL TO OPERATION OF
30 THE FARM ON WHICH THE SILO IS LOCATED SHALL BE INCLUDED IN
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1 DETERMINING THE VALUE OF REAL ESTATE USED PREDOMINANTLY AS A
2 FARM SHALL BECOME EFFECTIVE FOR TAXES TO BE LEVIED FOR THE TAX
3 OR FISCAL YEAR BEGINNING ON OR AFTER THE FIRST DAY OF JANUARY,
4 ONE THOUSAND NINE HUNDRED SEVENTY-FOUR: AND PROVIDED FURTHER,
5 THAT SUCH EXCLUSION OF FREE-STANDING DETACHABLE GRAIN BINS AND
6 CORN CRIBS USED EXCLUSIVELY FOR PROCESSING OR STORAGE OF ANIMAL
7 FEED INCIDENTAL TO OPERATION OF THE FARM ON WHICH THE GRAIN BIN
8 OR CORN CRIB IS LOCATED SHALL BECOME EFFECTIVE IN DETERMINING
9 THE VALUE OF REAL ESTATE USED PREDOMINANTLY AS A FARM FOR TAXES
10 TO BE LEVIED FOR THE TAX OR FISCAL YEAR BEGINNING ON OR AFTER
11 THE FIRST DAY OF JANUARY, ONE THOUSAND NINE HUNDRED EIGHTY-FIVE.
12 NO AMUSEMENT PARK RIDES SHALL BE ASSESSED OR TAXED AS REAL
13 ESTATE REGARDLESS OF WHETHER THEY HAVE BECOME AFFIXED TO THE
14 REAL ESTATE.
15 * * *
16 SECTION 2. SECTION 204(A)(13) OF THE ACT, ADDED MARCH 27,
17 1986 (P.L.68, NO.22), IS AMENDED TO READ:
18 Section 204. Exemptions from Taxation.--(a) The following
19 property shall be exempt from all county, city, borough, town,
20 township, road, poor and school tax, to wit:
21 * * *
22 (13) (i) All fire and rescue stations which are founded,
23 endowed and maintained by public or private charity, together
24 with the grounds thereto annexed and necessary for the occupancy
25 and enjoyment of the same, and social halls and grounds owned
26 and occupied by fire and rescue stations, used on a regular
27 basis for activities which contribute to the support of fire and
28 rescue stations: Provided, That the net receipts from such
29 activities are used solely for the charitable purposes of the
30 fire and rescue stations.
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1 (ii) Any real property that is purchased by a volunteer fire
2 company as defined in section 3 of the act of July 15, 1976
3 (P.L.1036, No.208), known as the "Volunteer Fire Company,
4 Ambulance Service and Rescue Squad Assistance Act," for the
5 purpose of erecting a new facility if the sole purpose of the
6 real property and new facility is to contribute to the support
7 of the principal purpose of the volunteer fire company and if
8 the construction of the new facility will commence within five
9 years of the purchase of the real property.
10 * * *
11 Section 2. This act 3. THE AMENDMENT OF SECTION 204(A)(13) <--
12 OF THE ACT shall apply to evaluations of real estate for taxes
13 levied on or after January 1, 2005.
14 Section 3 4. This act shall take effect in 60 days. <--
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