PRINTER'S NO. 98
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY FONTANA, WASHINGTON AND FERLO, JANUARY 15, 2013
REFERRED TO FINANCE, JANUARY 15, 2013
1Amending the act of November 26, 1997 (P.L.508, No.55), entitled
2"An act providing for the tax exemption of institutions of
3purely public charity; exempting real property owned by
4State-related universities or Federal Government
5instrumentalities from taxation; providing for unfair
6competition; imposing penalties; and making repeals," further
7providing for legislative findings; and providing for the
8definition of "governing body," for other contributions and
9for partial property tax exemption.
15Section 2. Legislative intent.
18* * *
19(8) It is necessary and proper for local governments to
20have the option to ensure the continued viability of certain
21essential services it provides or causes to be provided by
22requiring a contribution from owners of tax-exempt properties
1toward the cost of the services.
2* * *
5Section 3. Definitions.
9* * *
10"Governing body." Any city council, borough council,
11incorporated town council, board of county commissioners or
12their home rule successor in function, board of township
13commissioners, board of township supervisors, governing council
14of a home rule municipality or optional plan municipality or
15governing council of a similar general purpose unit of
16government which may be created by statute after the effective
17date of this definition.
18* * *
19Section 3. The act is amended by adding a section to read:
20Section 7.1. Tax on real estate.
21(a) Authorization.--Notwithstanding any other provision of
22law, the governing body of a municipality may, through
23ordinance, impose the real estate tax authorized under
24subsection (b) on real property owned by an institution of
25purely public charity within the municipality.
26(b) Real estate tax.--The governing body may impose a real
27estate tax on real property located within the municipality and
28owned by an institution of purely public charity. The following
30(1) The tax shall be imposed on 100% of the assessed
4(2) The tax shall not be levied on a per parcel basis
5but shall be levied against the aggregate assessed value of
6the real property owned by the institution of purely public
7charity within the municipality.
8(3) The ordinance authorizing the real estate tax shall
9exempt the first $200,000 of aggregate assessed value of the
10real property owned by the institution of purely public
11charity from taxation.
12(c) Enactment of ordinance or resolution.--
22(2) The governing body shall make the proposed ordinance
23available for public inspection at least 20 days prior to its
24adoption and shall hold at least one public hearing on the
25proposed ordinance prior to its adoption.
26(3) The governing body must give public notice of its
27intent to adopt the proposed ordinance. Publication of the
28notice shall be made by advertisement once a week for three
29weeks in a newspaper of general circulation within the
30municipality if there is a newspaper of general circulation
7(1) Property owned by the Commonwealth.
14(5) Property owned by the Federal Government.
18Section 4. This act shall take effect in 60 days.