PRINTER'S NO. 292
No. 269 Session of 1975
INTRODUCED BY PETRARCA, LAUDADIO AND YAHNER, FEBRUARY 4, 1975
REFERRED TO COMMITTEE ON AGRICULTURE, FEBRUARY 4, 1975
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," excluding certain farm buildings under certain
23 conditions in determining farm values.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Subsection (a) of section 202, act of May 21,
27 1943 (P.L.571, No.254), known as "The Fourth to Eighth Class
28 County Assessment Law," is amended by adding a clause to read:
29 Section 202. Exemptions from Taxation.--(a) The following
1 property shall be exempt from all county, borough, town,
2 township, road, poor, county institution district and school
3 (except in cities) tax, to wit:
4 * * *
5 (13) Barns, sheds and other outbuildings designed primarily
6 for farm-related operations shall not be included in determining
7 the value of real estate when the owner or occupier of the farm
8 on which such buildings are located is no longer actively
9 engaged in farming and has a net income of three thousand two
10 hundred dollars ($3,200) per year or less and when such
11 buildings are no longer being used.
12 * * *
13 Section 2. This act shall take effect immediately and shall
14 apply to valuations for taxes levied for the calendar or fiscal
15 year beginning on or after January 1, 1976.
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