PRINTER'S NO. 2130
No. 1754 Session of 1977
INTRODUCED BY PICCOLA, OCTOBER 12, 1977
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 12, 1977
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," excluding certain real property improvements
11 which utilize solar energy as the primary source of energy
12 for a limited number of years.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Subsection (a) of section 201, act of May 22,
16 1933 (P.L.853, No.155), known as "The General County Assessment
17 Law," amended June 1, 1973 (P.L.33, No.17), is amended to read:
18 Section 201. Subjects of Taxation Enumerated.--The following
19 subjects and property shall, as hereinafter provided, be valued
20 and assessed, and subject to taxation for all county, city,
21 borough, town, township, school and poor purposes at the annual
22 rate:
23 (a) All real estate, to wit: Houses, house trailers and
1 mobilehomes buildings permanently attached to land or connected
2 with water, gas, electric or sewage facilities, buildings,
3 lands, lots of ground and ground rents, trailer parks and
4 parking lots, mills and manufactories of all kinds, furnaces,
5 forges, bloomeries, distilleries, sugar houses, malt houses,
6 breweries, tan yards, fisheries, and ferries, wharves, and all
7 other real estate not exempt by law from taxation. Machinery,
8 tools, appliances and other equipment contained in any mill,
9 mine, manufactory or industrial establishment shall not be
10 considered or included as a part of the real estate in
11 determining the value of such mill, mine, manufactory or
12 industrial establishment, [and] no silo used predominantly for
13 processing or storage of animal feed incidental to operation of
14 the farm on which the silo is located shall be included in
15 determining the value of real estate used predominantly as a
16 farm: Provided, That for the tax or fiscal year beginning on or
17 after the first day of January, one thousand nine hundred fifty-
18 eight, eighty per centum of the assessed value of any such
19 machinery, tools, appliances and other equipment located in
20 counties of the second class as well as in all cities of the
21 third class, boroughs, townships, school districts of the
22 second, third and fourth class, and institutional districts in
23 counties of the second class, shall be considered and included
24 in determining the value of such mill, mine, manufactory or
25 industrial establishment: Provided further, That for the tax or
26 fiscal year beginning on or after the first day of January, one
27 thousand nine hundred fifty-nine, sixty per centum of the
28 assessed value of any such machinery, tools, appliances and
29 other equipment located in said political subdivisions, shall be
30 considered and included in determining the value of such mill,
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1 mine, manufactory or industrial establishment: Provided further,
2 That for the tax or fiscal year beginning on or after the first
3 day of January, one thousand nine hundred sixty, forty per
4 centum of the assessed value of any such machinery, tools,
5 appliances and other equipment located in said political
6 subdivisions, shall be considered and included in determining
7 the value of such mill, mine, manufactory or industrial
8 establishment: Provided further, That for the tax or fiscal year
9 beginning on or after the first day of January, one thousand
10 nine hundred sixty-one, twenty per centum of the assessed value
11 of any such machinery, tools, appliances and other equipment
12 located in said political subdivisions, shall be considered and
13 included in determining the value of such mill, mine,
14 manufactory or industrial establishment: Provided further, That
15 for the tax or fiscal years beginning on or after the first day
16 of January, one thousand nine hundred sixty-two, no portion of
17 the value of any such machinery, tools, appliances and other
18 equipment regardless of where located, shall be considered and
19 included in determining the value of such mill, mine,
20 manufactory or industrial establishment: Provided further, That
21 nothing contained in this section of this act shall be construed
22 as an intent to provide for the valuing and assessing and
23 subjecting to taxation for purposes of any city of the second
24 class or any school district of the first class A any such
25 machinery, tools, appliances and other equipment: And provided
26 further, That such exclusion of silos used predominantly for
27 processing or storage of animal feed incidental to operation of
28 the farm on which the silo is located shall be included in
29 determining the value of real estate used predominantly as a
30 farm shall become effective for taxes to be levied for the tax
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1 or fiscal year beginning on or after the first day of January,
2 one thousand nine hundred seventy-four. No structure, building
3 or house which has a solar energy system as its primary source
4 of energy supply shall be assessed for real estate taxation upon
5 improvements to real property for a period of ten years from the
6 effective date of this act.
7 For the purposes of this amendatory act a primary energy
8 source is a system or device which provides at least sixty per
9 cent (60%) of the total energy needs of the property.
10 * * *
11 Section 2. This act shall take effect in 60 days.
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