AN ACT

 

1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, further providing for <-subjects of 
3local taxation <-definitions and for exemptions from taxation.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

<-6Section 1. Section 8811(b) of Title 53 of the Pennsylvania
7Consolidated Statutes is amended by adding a paragraph to read:

8§ 8811. Subjects of local taxation.

9* * *

10(b) Exceptions.--The following are not subject to tax:

11* * *

12(6) No covered agricultural structure shall be assessed
13or taxed as real estate regardless of whether the structure
14has become affixed to the real estate, when the structure is
15constructed consistent with all of the following:

16(i) has a metal, wood or plastic frame;

1(ii) has a plastic, woven textile or other flexible
2covering; and

3(iii) has a floor made of soil, crushed stone,
4matting, pavers or a floating concrete slab.

5Section 2. This act shall take effect in 60 days.

<-6Section 1. Section 8802 of Title 53 of the Pennsylvania
7Consolidated Statutes is amended by adding a definition to read:

8§ 8802. Definitions.

9The following words and phrases when used in this chapter
10shall have the meanings given to them in this section unless the
11context clearly indicates otherwise:

12* * *

13"High tunnel." A covered agricultural structure which meets
14the following:

15(1) Is used for the production of agricultural 
16commodities, including any of the following:

17(i) Growing, processing or storing agricultural
18products.

19(ii) Shelter for the sale of agricultural products.

20(iii) Housing livestock.

21(iv) Storage of agricultural waste, equipment and
22other material used in agricultural production.

23(2) Is constructed consistent with all of the following:

24(i) Has a metal, wood or plastic frame.

25(ii) Has a plastic, woven textile or other flexible
26covering.

27(iii) Has a floor made of soil, crushed stone,
28matting, pavers or a floating concrete slab.

29(iv) Requirements determined by the Department of
30Revenue in consultation with the Department of

1Agriculture.

2* * *

3Section 2. Section 8812(a) of Title 53 is amended by adding
4a paragraph to read:

5§ 8812. Exemptions from taxation.

6(a) General rule.--The following property shall be exempt
7from all county, city, borough, town, township, road, poor,
8county institution district and school real estate taxes:

9* * *

10(16) All high tunnels.

11* * *

12Section 3. This act shall take effect in 60 days.