PRIOR PRINTER'S NO. 1046 PRINTER'S NO. 2777
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, WILT, SAYLOR, YOUNGBLOOD, HENNESSEY AND CAPPELLI, MARCH 13, 2001
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF REPRESENTATIVES, AS AMENDED, OCTOBER 29, 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 20010H0927B2777 - 2 -
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 20010H0927B2777 - 3 -
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 20010H0927B2777 - 4 -
1 the first day of January, one thousand nine hundred eighty-five. 2 NO AMUSEMENT PARK RIDES SHALL BE ASSESSED OR TAXED AS REAL <-- 3 ESTATE REGARDLESS OF WHETHER THEY HAVE BECOME AFFIXED TO THE 4 REAL ESTATE. 5 * * * 6 Section 2. This act shall apply to valuation for taxes 7 levied for the calendar year or fiscal year beginning on or 8 after January 1, 2001. 9 Section 3. This act shall take effect immediately. A9L53DMS/20010H0927B2777 - 5 -