PRINTER'S NO. 1046
No. 927 Session of 2001
INTRODUCED BY PHILLIPS, BELFANTI, GEIST, ALLEN, BARD,
CALTAGIRONE, CLARK, J. EVANS, FAIRCHILD, FORCIER, GEORGE,
GODSHALL, HORSEY, R. MILLER, MUNDY, ROHRER, WANSACZ AND WILT,
MARCH 13, 2001
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 13, 2001
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," further providing for subjects of taxation
11 enumerated.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201(a) of the act of May 22, 1933
15 (P.L.853, No.155), known as The General County Assessment Law,
16 amended October 11, 1984 (P.L.866, No. 167), is amended to read:
17 Section 201. Subjects of Taxation Enumerated.--The following
18 subjects and property shall, as hereinafter provided, be valued
19 and assessed, and subject to taxation for all county, city,
20 borough, town, township, school and poor purposes at the annual
21 rate:
1 (a) All real estate, to wit: Houses, house trailers and
2 mobilehomes buildings permanently attached to land or connected
3 with water, gas, electric or sewage facilities, buildings,
4 lands, lots of ground and ground rents, trailer parks and
5 parking lots, mills and manufactories of all kinds, furnaces,
6 forges, bloomeries, distilleries, sugar houses, malt houses,
7 breweries, tan yards, fisheries, and ferries, wharves, all
8 office type construction of whatever kind, that portion of a
9 steel, lead, aluminum or like melting and continuous casting
10 structures which enclose, provide shelter or protection from the
11 elements for the various machinery, tools, appliances,
12 equipment, materials or products involved in the mill, mine,
13 manufactory or industrial process, and all other real estate not
14 exempt by law from taxation. Machinery, tools, appliances and
15 other equipment used by or contained in any business, mill,
16 mine, manufactory or industrial establishment shall not be
17 considered or included as a part of the real estate in
18 determining the value of such business, mill, mine, manufactory
19 or industrial establishment. No office type construction of
20 whatever kind shall be excluded from taxation but shall be
21 considered a part of real property subject to taxation. That
22 portion of a steel, lead, aluminum or like melting and
23 continuous casting structure which encloses, provides shelter or
24 protection from the elements for the various machinery, tools,
25 appliances, equipment, materials or products involved in the
26 mill, mine, manufactory or industrial process shall be
27 considered as part of real property subject to taxation. No silo
28 used predominantly for processing or storage of animal feed
29 incidental to operation of the farm on which it is located, no
30 free-standing detachable grain bin or corn crib used exclusively
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1 for processing or storage of animal feed incidental to the
2 operation of the farm on which it is located and no in-ground
3 and above-ground structures and containments used predominantly
4 for processing and storage of animal waste and composting
5 facilities incidental to operation of the farm on which the
6 structures and containments are located, shall be included in
7 determining the value of real estate used predominantly as a
8 farm: Provided, That for the tax or fiscal year beginning on or
9 after the first day of January, one thousand nine hundred fifty-
10 eight, eighty per centum of the assessed value of any such
11 machinery, tools, appliances and other equipment located in
12 counties of the second class as well as in all cities of the
13 third class, boroughs, townships, school districts of the
14 second, third and fourth class, and institutional districts in
15 counties of the second class, shall be considered and included
16 in determining the value of such mill, mine, manufactory or
17 industrial establishment: Provided further, That for the tax or
18 fiscal year beginning on or after the first day of January, one
19 thousand nine hundred fifty-nine, sixty per centum of the
20 assessed value of any such machinery, tools, appliances and
21 other equipment located in said political subdivisions, shall be
22 considered and included in determining the value of such mill,
23 mine, manufactory or industrial establishment: Provided further,
24 That for the tax or fiscal year beginning on or after the first
25 day of January, one thousand nine hundred sixty, forty per
26 centum of the assessed value of any such machinery, tools,
27 appliances and other equipment located in said political
28 subdivisions, shall be considered and included in determining
29 the value of such mill, mine, manufactory or industrial
30 establishment: Provided further, That for the tax or fiscal year
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1 beginning on or after the first day of January, one thousand
2 nine hundred sixty-one, twenty per centum of the assessed value
3 of any such machinery, tools, appliances and other equipment
4 located in said political subdivisions, shall be considered and
5 included in determining the value of such mill, mine,
6 manufactory or industrial establishment: Provided further, That
7 for the tax or fiscal years beginning on or after the first day
8 of January, one thousand nine hundred sixty-two, no portion of
9 the value of any such machinery, tools, appliances and other
10 equipment regardless of where located, shall be considered and
11 included in determining the value of such mill, mine,
12 manufactory or industrial establishment: Provided further, That
13 nothing contained in this section of this act shall be construed
14 as an intent to provide for the valuing and assessing and
15 subjecting to taxation for purposes of any city of the second
16 class or any school district of the first class A any such
17 machinery, tools, appliances and other equipment: And provided
18 further, That such exclusion of silos used predominantly for
19 processing or storage of animal feed incidental to operation of
20 the farm on which the silo is located shall be included in
21 determining the value of real estate used predominantly as a
22 farm shall become effective for taxes to be levied for the tax
23 or fiscal year beginning on or after the first day of January,
24 one thousand nine hundred seventy-four: And provided further,
25 That such exclusion of free-standing detachable grain bins and
26 corn cribs used exclusively for processing or storage of animal
27 feed incidental to operation of the farm on which the grain bin
28 or corn crib is located shall become effective in determining
29 the value of real estate used predominantly as a farm for taxes
30 to be levied for the tax or fiscal year beginning on or after
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1 the first day of January, one thousand nine hundred eighty-five.
2 * * *
3 Section 2. This act shall apply to valuation for taxes
4 levied for the calendar year or fiscal year beginning on or
5 after January 1, 2001.
6 Section 3. This act shall take effect immediately.
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