PRINTER'S NO. 1029
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
908
Session of
2019
INTRODUCED BY RADER, FREEMAN, BROWN, MILLARD, HILL-EVANS, MURT,
ZIMMERMAN, KAUFER, NEILSON, GILLEN, DRISCOLL AND JOZWIAK,
MARCH 20, 2019
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 20, 2019
AN ACT
Amending the act of January 19, 1968 (1967 P.L.992, No.442),
entitled "An act authorizing the Commonwealth of Pennsylvania
and the local government units thereof to preserve, acquire
or hold land for open space uses," further providing for
local taxing options.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 7.1 of the act of January 19, 1968 (1967
P.L.992, No.442), entitled "An act authorizing the Commonwealth
of Pennsylvania and the local government units thereof to
preserve, acquire or hold land for open space uses," is amended
to read:
Section 7.1. Local Taxing Options.--(a) A local government
unit, excluding counties and county authorities, may by
ordinance impose, in addition to the statutory rate limits on
real estate taxes set forth in the municipal code of that local
government unit, an open space tax on real property not
exceeding the millage authorized by referendum under subsection
(a.3). In the alternative, a local government unit, excluding
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counties and county authorities, may by ordinance impose, in
addition to the earned income tax rate limit set forth in the
act of December 31, 1965 (P.L.1257, No.511), known as "The Local
Tax Enabling Act," an open space tax on the earned income of the
residents of that local government unit not exceeding the rate
authorized by referendum under subsection (a.3). Revenue from
the levy may only be used for the following:
(1) to retire the indebtedness incurred in purchasing
interests in real property or in making additional acquisitions
of real property for the purpose of securing an open space
benefit or benefits under the provisions of this act or the act
of June 30, 1981 (P.L.128, No.43), known as the "Agricultural
Area Security Law";
(2) for transactional fees that are incidental to
acquisitions made in accordance with this act, including, but
not limited to, costs of appraisals, legal services, title
searches, document preparation, title insurance, closing fees
and survey costs;
(3) for expenses necessary to prepare the resource,
recreation or land use plan required under section 3; or
(4) (i) annually, up to 25% of any accumulated balance of
the fund from the levy authorized by referendum, to develop,
improve, design, engineer and maintain property acquired
[pursuant to this act] for an open space benefit or benefits; or
(ii) alternatively, for purposes of allocation, the local
government unit may create a maintenance fund into which the
local government unit may deposit in an amount up to 25% of the
annual revenue from the levy authorized by referendum, to
develop, improve, design, engineer and maintain property
acquired [pursuant to this act] for an open space benefit or
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benefits.
Section 2. This act shall take effect in 60 days.
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