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Senate of Pennsylvania
Session of 2017 - 2018 Regular Session


Posted: April 19, 2017 02:41 PM
From: Senator Wayne D. Fontana
To: All Senate members
Subject: Taxing Non-Profits on Land Value
In the near future, I plan to reintroduce a package of bills that would require non-profit organizations that own real property to pay taxes on the assessed value of the land only (not building), with the first $500,000 of land value being exempt from taxation. The exemption would apply to all property owned by the organization, not per parcel.

Over the years, I have heard and spoken to many of my constituents as well as the media about how a change needs to take place when it comes to taxing non-profits. Many corporations and companies across our state are making record profits and the time is now for these organizations to start contributing to the fiscal climate many of our neighborhoods are facing.

Please know that land conservancies, whose primary function is the preservation of open space, natural areas or wildlife will be exempted from my legislation and all buildings, enterprises and improvements within the grounds of the land conservancy. This is to guarantee that local gardens, for example, are able to operate with the garden being the primary attraction, but also have facilities on site to house such events like seminars, bathrooms availability or small gift shops.

Document #1

Introduced as SB717

Description: This bill would amend Title 53 with this language. 

Document #2

Introduced as SB718

Description: This bill would amend the Purely Public Charity Act with this language.