THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY REICHLEY, BEYER, CUTLER, EVERETT, GEORGE, GODSHALL, HARHART, MELIO, MURT, ROSS, SIPTROTH, SOLOBAY, SWANGER, VULAKOVICH AND YOUNGBLOOD, SEPTEMBER 10, 2009

REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 10, 2009  

AN ACT

Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as

amended, "An act relating to assessment for taxation in

counties of the fourth, fifth, sixth, seventh and eighth

classes; designating the subjects, property and persons

subject to and exempt from taxation for county, borough,

town, township, school, except in cities and county

institution district purposes; and providing for and

regulating the assessment and valuation thereof for such

purposes; creating in each such county a board for the

assessment and revision of taxes; defining the powers and

duties of such boards; providing for the acceptance of this

act by cities; regulating the office of ward, borough, town

and township assessors; abolishing the office of assistant

triennial assessor in townships of the first class; providing

for the appointment of a chief assessor, assistant assessors

and other employes; providing for their compensation payable

by such counties; prescribing certain duties of and certain

fees to be collected by the recorder of deeds and municipal

officers who issue building permits; imposing duties on

taxables making improvements on land and grantees of land;

prescribing penalties; eliminating the triennial assessment;

and regulating certain assessments in all counties," further

providing for subjects of taxation enumerated.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 201(a) of the act of May 21, 1943

(P.L.571, No.254), known as The Fourth to Eighth Class and

Selective County Assessment Law, amended November 29, 2006

(P.L.1477, No.167), is amended to read:

Section 201.  Subjects of Taxation Enumerated.--The following

subjects and property shall as hereinafter provided be valued

and assessed and subject to taxation for all county, borough,

town, township, school, (except in cities), poor and county

institution district purposes, at the annual rate,

(a)  All real estate, to wit: Houses, house trailers and

mobilehomes permanently attached to land or connected with

water, gas, electric or sewage facilities, buildings, lands,

lots of ground and ground rents, trailer parks and parking lots,

mills and manufactories of all kinds, all office type

construction of whatever kind, that portion of a steel, lead,

aluminum or like melting and continuous casting structures which

enclose, provide shelter or protection from the elements for the

various machinery, tools, appliances, equipment, materials or

products involved in the mill, mine, manufactory or industrial

process, and all other real estate not exempt by law from

taxation. Machinery, tools, appliances and other equipment

contained in any mill, mine, manufactory or industrial

establishment shall not be considered or included as a part of

the real estate in determining the value of such mill, mine,

manufactory or industrial establishment. No free-standing

detachable grain bin or corn crib used exclusively for

processing or storage of animal feed incidental to the operation

of the farm on which it is located, and no in-ground and above-

ground structures and containments used predominantly for

processing and storage of animal waste and composting facilities

incidental to operation of the farm on which the structures and

containments are located, shall be included in determining the

value of real estate used predominantly as a farm. Except as

otherwise provided in subsection (a.1) for wind energy, no

panels or modules, pumps, support structures, hardware or other

equipment used to generate solar electric energy, solar thermal

hot water, heating or cooling using a geothermal energy system

or other energy system that utilizes alternative energy shall be

included in determining the value of real estate nor shall the

installation of alternative energy devices be cited as the

reason to reassess a property. No office type construction of

whatever kind shall be excluded from taxation but shall be

considered a part of real property subject to taxation. That

portion of a steel, lead, aluminum or like melting and

continuous casting structure which encloses, provides shelter or

protection from the elements for the various machinery, tools,

appliances, equipment, materials or products involved in the

mill, mine, manufactory or industrial process shall be

considered as part of real property subject to taxation. No

amusement park rides shall be assessed or taxed as real estate

regardless of whether they have become affixed to the real

estate.

* * *

Section 2.  This act shall take effect in 60 days.