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House of Representatives
Session of 2019 - 2020 Regular Session


Posted: February 6, 2019 02:45 PM
From: Representative Christopher B. Quinn
To: All House members
Subject: Realty Transfer Tax Exemption for Volunteer Service Providers
In the near future, I will introduce legislation that exempts volunteer service providers – EMS, fire, and rescue companies – from the Pennsylvania realty transfer tax.

Currently, volunteer service providers are generally exempt from this tax when real estate is transferred either: (1) from the Commonwealth or its instrumentalities OR (2) between two or more volunteer service providers. The State of Pennsylvania has nearly 2,500 fire companies, and of those, more than 90 percent are volunteer organizations. Under current law, if a volunteer service provider endeavors to purchase or acquire new property from a party who is not an instrumentality of the state or another volunteer service organization, the volunteer service provider is liable to the state for a 1% realty transfer tax.

This is a significant burden on the volunteer organizations that represent the lion’s share of Pennsylvania’s first responders. My legislation would extend the current exemption to any real estate transfer to or by a volunteer service organization, thereby enhancing their ability to expand services to the community. These brave men and women help make our communities safer and deserve our support.

Please join me in co-sponsoring this legislation.

Introduced as HB732