PRINTER'S NO. 763
No. 657 Session of 2003
INTRODUCED BY MAJOR, PICKETT, BUNT, ALLEN, BAKER, BARD, BASTIAN,
BENNINGHOFF, CAPPELLI, CAWLEY, CIVERA, CRUZ, DALEY, FICHTER,
GEIST, GRUCELA, HENNESSEY, HERSHEY, HORSEY, LEH, LEWIS,
R. MILLER, PETRARCA, PHILLIPS, SCAVELLO, STEIL, STERN,
E. Z. TAYLOR, TIGUE, WASHINGTON, WATSON, WILT AND YOUNGBLOOD,
MARCH 4, 2003
REFERRED TO COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS,
MARCH 4, 2003
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," deleting
8 certain provisions relating to farmstead land.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. The definition of "forest reserve" in section 2
12 of the act of December 19, 1974 (P.L.973, No.319), known as the
13 Pennsylvania Farmland and Forest Land Assessment Act of 1974,
14 amended December 21, 1998 (P.L.1225, No.156), is amended to
15 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:
1 * * *
2 "Forest reserve." Land, ten acres or more, stocked by forest
3 trees of any size and capable of producing timber or other wood
4 products. [The term includes farmstead land on the tract.]
5 * * *
6 Section 2. Sections 3(a) and 4.2 of the act, amended or
7 added December 21, 1998 (P.L.1225, No.156), are amended to read:
8 Section 3. Land Devoted to Agricultural Use, Agricultural
9 Reserve, and/or Forest Reserve.--(a) For general property tax
10 purposes, the value of land which is presently devoted to
11 agricultural use, agricultural reserve, and/or forest reserve
12 shall, on application of the owner and approval thereof as
13 hereinafter provided, be that value which such land has for its
14 particular land use category if it also meets the following
15 conditions:
16 (1) Land presently devoted to agricultural use: Such land
17 was devoted to agricultural use the preceding three years and is
18 not less than ten contiguous acres in area, including the
19 farmstead land, or has an anticipated yearly gross income of at
20 least two thousand dollars ($2,000).
21 (2) Land presently devoted to agricultural reserve: Such
22 land is not less than ten contiguous acres in area[, including
23 the farmstead land].
24 (3) Land presently devoted to forest reserve: Such land is
25 not less than ten contiguous acres in area[, including the
26 farmstead land].
27 * * *
28 Section 4.2. Responsibilities of County Assessor in
29 Establishing Use Values.--(a) For each application for
30 preferential assessment, the county assessor shall establish a
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1 total use value for land in agricultural use, including
2 farmstead land, and agricultural reserve[, including farmstead
3 land,] by considering available evidence of the capability of
4 the land for its particular use utilizing the USDA-NRCS
5 Agricultural Land Capability Classification system and other
6 information available from USDA-ERS, The Pennsylvania State
7 University and the Pennsylvania Agricultural Statistics Service.
8 Contributory value of farm buildings shall be used.
9 (b) For each application for preferential assessment, the
10 county assessor shall establish a total use value for land in
11 forest reserve[, including farmstead land,] by considering
12 available evidence of capability of the land for its particular
13 use. Contributory value of farm buildings shall be used.
14 (c) A county assessor may establish use values which are
15 less than the values provided by the department under section
16 4.1, but lesser values shall be applied uniformly to all land in
17 the county eligible for preferential assessment.
18 Section 3. This act shall take effect in 60 days.
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