PRINTER'S NO. 606
No. 512 Session of 2003
INTRODUCED BY PHILLIPS, HERSHEY, STABACK, FEESE, ALLEN, BARD,
BELFANTI, BUNT, CALTAGIRONE, CAPPELLI, CAWLEY, CLYMER, COY,
CRAHALLA, CREIGHTON, FICHTER, FREEMAN, GABIG, GEIST,
GODSHALL, GRUCELA, HARHART, HASAY, HERMAN, HORSEY, LAUGHLIN,
McILHATTAN, S. MILLER, PETRARCA, ROBERTS, ROHRER, SAINATO,
SHANER, SOLOBAY, WILT AND WASHINGTON, FEBRUARY 26, 2003
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 26, 2003
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," further providing for exemptions from taxation.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. Section 202(a)(13) of the act of May 21, 1943
26 (P.L.571, No.254), known as The Fourth to Eighth Class County
1 Assessment Law, added June 1, 1973 (P.L.35, No.18), is amended
2 to read:
3 Section 202. Exemptions from Taxation.--(a) The following
4 property shall be exempt from all county, borough, town,
5 township, road, poor, county institution district and school
6 (except in cities) tax, to wit:
7 * * *
8 (13) [Silos used predominantly for processing or storage of
9 animal feed incidental to operation of the farm on which the
10 silo is located shall not be included in determining the value
11 of real estate used predominantly as a farm.]
12 (i) All farm buildings and structures, situated on the land
13 of a family farm which is actively devoted to agricultural use,
14 including, for purposes of this paragraph, the following:
15 (A) all silos used predominantly by the owner or operator of
16 the farm on which the silo is located for processing or storage
17 of animal feed used in the course of commercial agricultural
18 production;
19 (B) all in-ground or above-ground buildings, structures and
20 containments or portions thereof used predominantly by the owner
21 or operator of the farm on which the building, structure,
22 containment or portion thereof is located for processing and
23 storage of animal waste or for composting in the course of
24 commercial agricultural production;
25 (C) all in-ground or above-ground buildings and structures
26 used predominantly by the owner or operator of the farm on which
27 the building or structure is located to produce or store any
28 farm product produced in the course of commercial agricultural
29 production;
30 (D) all buildings and structures used predominantly by the
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1 owner or operator of the farm on which the building or structure
2 is located to house or confine animals raised or maintained in
3 the course of commercial agricultural production; and
4 (E) all buildings and structures, or portions of buildings
5 or structures, used predominantly by the owner or operator of
6 the farm on which the building or structure is located to store
7 machinery or equipment used in the course of commercial
8 agricultural production.
9 (ii) The following words and phrases when used in this
10 paragraph shall have the meanings given them in this
11 subparagraph unless the context clearly indicates otherwise:
12 "Family farm" shall mean real property of a farm owned by an
13 individual, by members of an immediate family, by a family farm
14 corporation or by a family farm partnership used for the
15 production, for commercial purposes, of agricultural products.
16 "Family farm corporation" shall mean a corporation of which
17 at least seventy-five per centum (75%) of its assets are devoted
18 to the business of agriculture and at least seventy-five per
19 centum (75%) of each class of stock of the corporation is
20 continuously owned by members of the immediate family.
21 "Family farm partnership" shall mean a general partnership
22 entered into for the purpose of farming, having no more than
23 three unrelated members and having at least one member residing
24 on or actively operating or managing the farm.
25 "Immediate family member" shall mean a spouse, child,
26 stepchild, parent, stepparent, grandparent, brother,
27 stepbrother, sister, stepsister or like relative-in-law of an
28 owner of real property.
29 Section 2. This act shall apply to evaluations of real
30 estate for taxes levied on or after January 1, 2003.
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1 Section 3. This act shall take effect immediately.
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