PRINTER'S NO. 4434
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2892
Session of
2020
INTRODUCED BY FLYNN, ROZZI, GALLOWAY, HILL-EVANS, McNEILL,
CIRESI, HOWARD, SANCHEZ, MADDEN, SCHLOSSBERG, RABB AND
INNAMORATO, SEPTEMBER 29, 2020
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 29, 2020
AN ACT
Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
act relating to taxation; designating the subjects, property
and persons subject to and exempt from taxation for all local
purposes; providing for and regulating the assessment and
valuation of persons, property and subjects of taxation for
county purposes, and for the use of those municipal and
quasi-municipal corporations which levy their taxes on county
assessments and valuations; amending, revising and
consolidating the law relating thereto; and repealing
existing laws," in subjects of taxation and exemptions,
further providing for exemptions from taxation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204(a)(3) and (9) of the act of May 22,
1933 (P.L.853, No.155), known as The General County Assessment
Law, are amended to read:
Section 204. Exemptions from Taxation.--(a) The following
property shall be exempt from all county, city, borough, town,
township, road, poor and school tax, to wit:
* * *
(3) All hospitals, universities, colleges, seminaries,
academies, associations and institutions of learning,
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benevolence, or charity, including fire and rescue stations,
with the grounds thereto annexed and necessary for the occupancy
and enjoyment of the same, founded, endowed, and maintained by
public or private charity, except that there shall be no
exemption for any portion of real property of an institution
that is used for a commercial purpose or that is not actually
and regularly used for the principle purposes of the
institution: Provided, That the entire revenue derived by the
same be applied to the support and to increase the efficiency
and facilities thereof, the repair and the necessary increase of
grounds and buildings thereof, and for no other purpose: And
provided further, That any charitable organization providing
residential housing services in which the charitable nonprofit
organization receives subsidies for at least ninety-five per
centum of the residential housing units from a low-income
Federal housing program shall remain a "purely public charity"
and tax exempt provided that any surplus from such assistance or
subsidy is monitored by the appropriate governmental agency and
used solely to advance common charitable purposes within the
charitable organization;
* * *
(9) All real property owned by one or more institutions of
purely public charity, used and occupied partly by such owner or
owners and partly by other institutions of purely public
charity, and necessary for the occupancy and enjoyment of such
institutions so using it[;], except that there shall be no
exemption for any portion of real property of the institution
that is used for a commercial purpose or that is not actually
and regularly used for the principle purposes of the
institution;
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* * *
Section 2. This act shall take effect in 60 days.
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