PRINTER'S NO. 2522
No. 2001 Session of 1999
INTRODUCED BY McILHINNEY, BARRAR, HORSEY, ROSS, RUBLEY, SEYFERT,
E. Z. TAYLOR, WILT AND YOUNGBLOOD, OCTOBER 25, 1999
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 25, 1999
AN ACT
1 Amending the act of December 19, 1974 (P.L.973, No.319),
2 entitled "An act prescribing the procedure under which an
3 owner may have land devoted to agricultural use, agricultural
4 reserve use, or forest reserve use, valued for tax purposes
5 at the value it has for such uses, and providing for
6 reassessment and certain interest payments when such land is
7 applied to other uses and making editorial changes," adding a
8 definition; and providing for the valuation of land used for
9 wildlife preservation.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 2 of the act of December 19, 1974
13 (P.L.973, No.319), known as the Pennsylvania Farmland and Forest
14 Land Assessment Act of 1974, is amended by adding a definition
15 to read:
16 Section 2. Definitions.--As used in this act, the following
17 words and phrases shall have the meanings ascribed to them in
18 this section unless the context obviously otherwise requires:
19 * * *
20 "Wildlife Preserve." Land suitable and maintained for
21 wildlife habitat.
1 Section 2. Sections 3(a) and 4(b) of the act, amended
2 December 21, 1998 (P.L.1225, No.156), are amended to read:
3 Section 3. Land Devoted to Agricultural Use, Agricultural
4 Reserve, and/or Forest Reserve and Wildlife Preserve.--(a) For
5 general property tax purposes, the value of land which is
6 presently devoted to agricultural use, agricultural reserve,
7 and/or forest reserve and, when authorized by the governing body
8 of the county in which the land is situated, land used for
9 wildlife preservation shall, on application of the owner and
10 approval thereof as hereinafter provided, be that value which
11 such land has for its particular land use category if it also
12 meets the following conditions:
13 (1) Land presently devoted to agricultural use: Such land
14 was devoted to agricultural use the preceding three years and is
15 not less than ten contiguous acres in area, including the
16 farmstead land, or has an anticipated yearly gross income of at
17 least two thousand dollars ($2,000).
18 (2) Land presently devoted to agricultural reserve: Such
19 land is not less than ten contiguous acres in area, including
20 the farmstead land.
21 (3) Land presently devoted to forest reserve: Such land is
22 not less than ten contiguous acres in area, including the
23 farmstead land.
24 (3.1) Land presently devoted to wildlife preserve: Such land
25 is not less than ten contiguous acres in area.
26 * * *
27 Section 4. Applications for Preferential Assessments.--* * *
28 (b) Each owner of land qualifying under this act as
29 agricultural use, agricultural reserve and/or forest reserve
30 and/or wildlife preserve, desiring preferential use assessment
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1 shall make application to the county board of assessment appeals
2 of the county in which the land is located. Except as provided
3 in subsection (b.1), such application must be submitted on or
4 before June 1 of the year immediately preceding the tax year.
5 Preferential assessment shall continue under the initial
6 application or an application amended under subsection (f) until
7 land use change takes place.
8 * * *
9 Section 3. This act shall take effect in 60 days.
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