SENATE AMENDED
PRIOR PRINTER'S NOS. 763, 2747 PRINTER'S NO. 4458
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, YOUNGBLOOD AND
ARMSTRONG, MARCH 4, 2003
SENATOR WAUGH, AGRICULTURE AND RURAL AFFAIRS, IN SENATE, AS
AMENDED, OCTOBER 4, 2004
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. PROVIDING FOR <--
9 THE DEFINITIONS OF "AGRITAINMENT" AND "RECREATIONAL
10 ACTIVITY"; AND FURTHER PROVIDING FOR THE DEFINITION OF
11 "FOREST RESERVE", FOR LAND DEVOTED TO AGRICULTURAL USE,
12 AGRICULTURAL RESERVE AND/OR FOREST RESERVE, FOR
13 RESPONSIBILITIES OF COUNTY ASSESSOR AND FOR ROLL-BACK TAXES
14 AND SPECIAL CIRCUMSTANCES.
15 The General Assembly of the Commonwealth of Pennsylvania
16 hereby enacts as follows:
17 Section 1. The definition of "forest reserve" in section 2
18 of the act of December 19, 1974 (P.L.973, No.319), known as the
19 Pennsylvania Farmland and Forest Land Assessment Act of 1974,
20 amended December 21, 1998 (P.L.1225, No.156), is amended AND THE <--
21 SECTION IS AMENDED BY ADDING DEFINITIONS to read:
1 Section 2. Definitions.--As used in this act, the following
2 words and phrases shall have the meanings ascribed to them in
3 this section unless the context obviously otherwise requires:
4 * * *
5 "AGRITAINMENT." FARM-RELATED TOURISM OR FARM-RELATED <--
6 ENTERTAINMENT ACTIVITIES, WHICH ARE PERMITTED OR AUTHORIZED BY A
7 LANDOWNER IN RETURN FOR A FEE ON AGRICULTURAL LAND FOR
8 RECREATIONAL OR EDUCATIONAL PURPOSES. THE TERM INCLUDES, BUT IS
9 NOT LIMITED TO, CORN MAZES, HAY MAZES, FARM TOURS AND HAY RIDES.
10 THE TERM DOES NOT INCLUDE ACTIVITIES AUTHORIZED UNDER SECTION
11 8(D).
12 * * *
13 "Forest reserve." Land, ten acres or more, stocked by forest
14 trees of any size and capable of producing timber or other wood
15 products. [The term includes farmstead land on the tract.]
16 * * *
17 "RECREATIONAL ACTIVITY." INCLUDES, BUT IS NOT LIMITED TO: <--
18 (1) HUNTING.
19 (2) FISHING.
20 (3) SWIMMING.
21 (4) ACCESS FOR BOATING.
22 (5) ANIMAL RIDING.
23 (6) CAMPING.
24 (7) PICNICKING.
25 (8) HIKING.
26 (9) AGRITAINMENT ACTIVITIES.
27 (10) OPERATION OF NONMOTORIZED VEHICLES.
28 (11) VIEWING OR EXPLORING A SITE FOR AESTHETIC OR HISTORICAL
29 BENEFIT OR FOR ENTERTAINMENT.
30 (12) OPERATION OF MOTORIZED VEHICLES IF THE OPERATION IS:
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1 (I) OVER AN EXISTING LANE AND INCIDENTAL TO AN ACTIVITY
2 DESCRIBED IN PARAGRAPHS (1) THROUGH (10); OR
3 (II) NECESSARY TO REMOVE AN ANIMAL WHICH HAS BEEN HUNTED
4 UNDER PARAGRAPH (1).
5 * * *
6 SECTION 2. SECTION 3 OF THE ACT IS AMENDED BY ADDING A
7 SUBSECTION TO READ:
8 SECTION 3. LAND DEVOTED TO AGRICULTURAL USE, AGRICULTURAL
9 RESERVE, AND/OR FOREST RESERVE.--* * *
10 (F) A TRACT OF LAND ENROLLED IN EITHER THE AGRICULTURAL USE
11 OR FOREST RESERVE LAND USE CATEGORY AND OTHERWISE ELIGIBLE FOR
12 PREFERENTIAL ASSESSMENT UNDER THIS SECTION SHALL NOT BE DEEMED
13 INELIGIBLE BECAUSE THE OWNER OF THE TRACT OF LAND PERMITS OR
14 AUTHORIZES, OR HAS PERMITTED OR AUTHORIZED, A RECREATIONAL
15 ACTIVITY ON THE TRACT PURSUANT TO SECTION 8(F).
16 Section 2. Section 4.2 of the act, added December 21, 1998 <--
17 (P.L.1225, No.156), is amended to read:
18 SECTION 3. SECTIONS 4.2 AND 5 OF THE ACT, AMENDED OR ADDED <--
19 DECEMBER 21, 1998 (P.L.1225, NO.156), ARE AMENDED TO READ:
20 Section 4.2. Responsibilities of County Assessor in
21 Establishing Use Values.--(a) For each application for
22 preferential assessment, the county assessor shall establish a
23 total use value for land in agricultural use, including
24 farmstead land, and for land in agricultural reserve[, including
25 farmstead land,] by considering available evidence of the
26 capability of the land for its particular use utilizing the
27 USDA-NRCS Agricultural Land Capability Classification system and
28 other information available from USDA-ERS, The Pennsylvania
29 State University and the Pennsylvania Agricultural Statistics
30 Service. Contributory value of farm buildings shall be used.
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1 (b) For each application for preferential assessment, the
2 county assessor shall establish a total use value for land in
3 forest reserve[, including farmstead land,] by considering
4 available evidence of capability of the land for its particular
5 use. Contributory value of farm buildings shall be used.
6 (c) A county assessor may establish use values which are
7 less than the values provided by the department under section
8 4.1, but lesser values shall be applied uniformly to all land in
9 the county eligible for preferential assessment.
10 (D) FOR PURPOSES OF THIS SECTION: <--
11 (1) FARMSTEAD LAND LOCATED WITHIN AN AREA ENROLLED AS
12 AGRICULTURAL USE SHALL BE ASSESSED AT AGRICULTURAL USE VALUE.
13 (2) FARMSTEAD LAND LOCATED WITHIN AN AREA ENROLLED AS
14 AGRICULTURAL RESERVE OR FOREST RESERVE SHALL BE ASSESSED AT
15 AGRICULTURAL USE VALUE IF EITHER:
16 (I) A MAJORITY OF LAND IN THE APPLICATION FOR PREFERENTIAL
17 ASSESSMENT IS ENROLLED AS AGRICULTURAL USE LAND; OR
18 (II) IN THE CIRCUMSTANCE THAT NONCONTIGUOUS TRACTS OF LAND
19 ARE ENROLLED UNDER ONE APPLICATION, A MAJORITY OF LAND ON THE
20 TRACT WHERE THE FARMSTEAD LAND IS LOCATED IS ENROLLED AS
21 AGRICULTURAL USE LAND.
22 SECTION 5. RESPONSIBILITIES OF THE COUNTY ASSESSOR IN
23 GENERAL.--(A) IN ADDITION TO KEEPING SUCH RECORDS AS ARE NOW OR
24 HEREAFTER REQUIRED BY LAW, IT SHALL BE THE DUTY OF THE COUNTY
25 ASSESSOR:
26 (1) TO INDICATE ON PROPERTY RECORD CARDS, ASSESSMENT ROLLS,
27 AND ANY OTHER APPROPRIATE RECORDS, THE FAIR MARKET VALUE, THE
28 NORMAL ASSESSED VALUE, THE LAND USE CATEGORY AND THE NUMBER OF
29 ACRES ENROLLED IN EACH LAND USE CATEGORY, THE USE VALUE UNDER
30 SECTION 4.2 AND THE PREFERENTIALLY ASSESSED VALUE OF EACH PARCEL
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1 GRANTED PREFERENTIAL USE ASSESSMENTS UNDER THIS ACT; AND
2 ANNUALLY, TO RECORD ON SUCH RECORDS ALL CHANGES, IF ANY, IN THE
3 FAIR MARKET VALUE, THE NORMAL ASSESSED VALUE, THE LAND USE
4 CATEGORY AND THE NUMBER OF ACRES ENROLLED IN EACH LAND USE
5 CATEGORY, THE USE VALUE UNDER SECTION 4.2 AND THE PREFERENTIALLY
6 ASSESSED VALUE OF SUCH PROPERTIES.
7 (2) TO NOTIFY IN WRITING THE APPROPRIATE TAXING BODIES AND
8 LANDOWNER OF ANY PREFERENTIAL ASSESSMENTS GRANTED OR TERMINATED
9 FOR EACH PARCEL, INCLUDING THE LAND USE CATEGORY AND THE NUMBER
10 OF ACRES ENROLLED IN EACH LAND USE CATEGORY, WITHIN THEIR TAXING
11 JURISDICTION AND OF THE REASON FOR TERMINATION WITHIN FIVE DAYS
12 OF SUCH CHANGE. THERE SHALL BE A RIGHT OF APPEAL AS PROVIDED BY
13 SECTION 9.
14 (3) TO NOTIFY IN WRITING THE OWNER OF A PROPERTY THAT IS
15 PREFERENTIALLY ASSESSED UNDER THIS ACT, AND THE TAXING BODIES OF
16 THE DISTRICT IN WHICH SUCH PROPERTY IS SITUATED, OF ANY CHANGES
17 IN THE FAIR MARKET VALUE, THE NORMAL ASSESSED VALUE, THE LAND
18 USE CATEGORY AND THE NUMBER OF ACRES ENROLLED IN EACH LAND USE
19 CATEGORY, THE USE VALUE UNDER SECTION 4.2 OR THE PREFERENTIALLY
20 ASSESSED VALUE WITHIN FIVE DAYS OF SUCH CHANGE. THERE SHALL BE A
21 RIGHT OF APPEAL AS PROVIDED FOR IN SECTION 9.
22 (4) TO MAINTAIN A PERMANENT RECORD OF THE TAX RATES, IN
23 MILLS, LEVIED BY EACH OF THE TAXING AUTHORITIES IN THE COUNTY
24 FOR EACH TAX YEAR.
25 (5) BY JANUARY 31 OF EACH YEAR, TO REPORT TO THE DEPARTMENT
26 FOR THE PREVIOUS YEAR THE NUMBER OF ACRES ENROLLED IN EACH LAND
27 USE CATEGORY, THE NUMBER OF ACRES TERMINATED IN EACH LAND USE
28 CATEGORY, THE DOLLAR AMOUNT RECEIVED AS ROLL-BACK TAXES AND THE
29 DOLLAR AMOUNT RECEIVED AS INTEREST ON ROLL-BACK TAXES.
30 (B) IT SHALL BE THE DUTY OF THE COUNTY ASSESSOR, AS SET
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1 FORTH UNDER SECTION 8(C), TO CALCULATE ROLL-BACK TAXES, GIVE
2 NOTICE OF THE AMOUNTS DUE TO LANDOWNERS AND INTERESTED PARTIES
3 AND TO FILE LIENS FOR UNPAID ROLL-BACK TAXES.
4 (C) THE PREFERENTIAL USE ASSESSMENTS GRANTED UNDER THIS ACT
5 SHALL BE CONSIDERED BY THE STATE TAX EQUALIZATION BOARD IN
6 DETERMINING THE MARKET VALUE OF TAXABLE REAL PROPERTY FOR SCHOOL
7 SUBSIDY PURPOSES. THE STATE TAX EQUALIZATION BOARD SHALL NOT
8 REFLECT THE INDIVIDUAL SCHOOL DISTRICT MARKET VALUE DECREASE, AS
9 IT RELATES TO AGRICULTURAL LAND, WHEN CERTIFYING THE STATEWIDE
10 MARKET VALUE TO THE DEPARTMENT OF EDUCATION.
11 SECTION 4. SECTION 8 OF THE ACT IS AMENDED BY ADDING A
12 SUBSECTION TO READ:
13 SECTION 8. ROLL-BACK TAXES; SPECIAL CIRCUMSTANCES.--* * *
14 (F) NO ROLL-BACK TAXES SHALL BE DUE AND NO BREACH OF
15 PREFERENTIAL ASSESSMENT SHALL BE DEEMED TO HAVE OCCURRED IF THE
16 OWNER OF A TRACT OF LAND THAT IS SUBJECT TO PREFERENTIAL
17 ASSESSMENT PERMITS OR AUTHORIZES, OR HAS PERMITTED OR
18 AUTHORIZED, TO BE PERFORMED ON THE TRACT OR ANY PORTION OF THE
19 TRACT ANY RECREATIONAL ACTIVITY, REGARDLESS OF WHETHER OR NOT
20 THE LANDOWNER IMPOSES A FEE OR CHARGE TO PERFORM THE
21 RECREATIONAL ACTIVITY, PROVIDED THAT:
22 (1) THE TRACT OF LAND IN QUESTION IS ENROLLED IN EITHER THE
23 AGRICULTURAL USE OR FOREST RESERVE LAND USE CATEGORIES; AND
24 (2) THE RECREATIONAL ACTIVITY PERFORMED DOES NOT RENDER THE
25 LAND INCAPABLE OF BEING IMMEDIATELY CONVERTED TO AGRICULTURAL
26 USE ON AGRICULTURAL USE LAND AND DOES NOT PERMANENTLY RENDER THE
27 LAND INCAPABLE OF PRODUCING TIMBER OR OTHER WOOD PRODUCTS ON
28 FOREST RESERVE LAND.
29 Section 3 5. This act shall take effect in 60 days. <--
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