PRIOR PRINTER'S NO. 1106
PRINTER'S NO. 1838
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
912
Session of
2015
INTRODUCED BY ROSS, HARPER, GINGRICH, FREEMAN AND M. DALEY,
APRIL 6, 2015
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 17, 2015
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for DEFINITIONS AND FOR subjects of local
taxation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8811(a) of Title 53 of the Pennsylvania
Consolidated Statutes is amended to read:
SECTION 1. SECTION 8802 OF TITLE 53 OF THE PENNSYLVANIA
CONSOLIDATED STATUTES IS AMENDED BY ADDING A DEFINITION TO READ:
§ 8802. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
* * *
"DE MINIMUS STRUCTURE." A STRUCTURE THAT IS 200 SQUARE FEET
OR LESS IN AREA THAT IS NOT PERMANENTLY ATTACHED TO LAND OR
CONNECTED WITH WATER, GAS, ELECTRIC OR SEWAGE FACILITIES.
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* * *
SECTION 2. SECTION 8811(A) OF TITLE 53 IS AMENDED AND
SUBSECTION (B) IS AMENDED BY ADDING A PARAGRAPH TO READ:
§ 8811. Subjects of local taxation.
(a) Subjects of taxation enumerated.--Except as provided in
subsection (b), all subjects and property made taxable by the
laws of this Commonwealth for county, city, borough, town,
township and school district purposes shall, as provided in this
chapter, be valued and assessed at the annual rates, including
all:
(1) Real estate, namely:
(i) houses;
(ii) house trailers and mobile homes permanently
attached to land or connected with water, gas, electric
or sewage facilities;
(iii) buildings [permanently attached to land or
connected with water, gas, electric or sewage facilities]
THAT DO NOT CONSTITUTE DE MINIMUS STRUCTURES ;
(iv) lands, lots of ground and ground rents, trailer
parks and parking lots;
(v) mills and manufactories of all kinds, furnaces,
forges, bloomeries, distilleries, sugar houses, malt
houses, breweries, tan yards, fisheries, ferries and
wharves;
(vi) all office buildings;
(vii) that portion of a steel, lead, aluminum or
like melting and continuous casting structure which
encloses or provides shelter or protection from the
elements for the various machinery, tools, appliances,
equipment, materials or products involved in the mill,
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mine, manufactory or industrial process; and
(viii) telecommunication towers that have become
affixed to land.
(2) All other things now taxable by the laws of this
Commonwealth for taxing districts.
* * *
(B) EXCEPTIONS.--THE FOLLOWING ARE NOT SUBJECT TO TAX:
* * *
(7) NO AGRICULTURAL BUILDING 1,000 SQUARE FEET OR LESS
IN AREA THAT IS NOT PERMANENTLY ATTACHED TO LAND OR CONNECTED
WITH WATER, GAS, ELECTRIC OR SEWAGE FACILITIES SHALL BE
ASSESSED OR TAXED AS REAL ESTATE. FOR THE PURPOSES OF THIS
PARAGRAPH, "AGRICULTURAL BUILDING" SHALL HAVE THE SAME
MEANING AS DEFINED IN THE ACT OF NOVEMBER 10, 1999 (P.L.491,
NO.45), KNOWN AS THE PENNSYLVANIA CONSTRUCTION CODE ACT.
Section 2. This act shall take effect immediately.
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