<-1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, further providing for definitions and
3for exemptions from taxation.

<-4Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
5act relating to taxation; designating the subjects, property
6and persons subject to and exempt from taxation for all local
7purposes; providing for and regulating the assessment and
8valuation of persons, property and subjects of taxation for
9county purposes, and for the use of those municipal and
10quasi-municipal corporations which levy their taxes on county
11assessments and valuations; amending, revising and
12consolidating the law relating thereto; and repealing
13existing laws," further providing for <-definitions and for
14subjects of taxation enumerated.

15The General Assembly of the Commonwealth of Pennsylvania
16hereby enacts as follows:

<-17Section 1. Section 8802 of Title 53 of the Pennsylvania
18Consolidated Statutes is amended by adding a definition to read:

19§ 8802. Definitions.

20The following words and phrases when used in this chapter
21shall have the meanings given to them in this section unless the
22context clearly indicates otherwise:

1* * *

2"High tunnel." A covered agricultural structure which meets
3the following:

4(1) Is used for the production of agricultural
5commodities, including any of the following:

6(i) Growing, processing or storing agricultural
7products.

8(ii) Shelter for the sale of agricultural products.

9(iii) Housing livestock.

10(iv) Storage of agricultural waste, equipment and
11other material used in agricultural production.

12(2) Is constructed consistent with all of the following:

13(i) Has a metal, wood or plastic frame.

14(ii) Has a plastic, woven textile or other flexible
15covering.

16(iii) Has a floor made of soil, crushed stone,
17matting, pavers or a floating concrete slab.

18(iv) Requirements determined by the Department of
19Revenue in consultation with the Department of
20Agriculture.

21* * *

22Section 2. Section 8812(a) of Title 53 is amended by adding
23a paragraph to read:

24§ 8812. Exemptions from taxation.

25(a) General rule.--The following property shall be exempt
26from all county, city, borough, town, township, road, poor,
27county institution district and school real estate taxes:

28* * *

29(16) All high tunnels.

30* * *

1Section 3. This act shall take effect in 60 days.

<-2Section 1. Section 201(a) of the act of May 22, 1933
3(P.L.853, No.155), known as The General County Assessment Law,
4amended October 4, 2002 (P.L.873, No.124), is amended to read:

<-5Section 1. Section 102 of the act of May 22, 1933 (P.L.853,
6No.155), known as The General County Assessment Law, is amended
7by adding a definition to read:

8Section 102. Definitions.--The following words and phrases
9shall, for the purpose of this act, have the meanings
10respectively ascribed to them in this section, except where the
11context clearly indicates a different meaning:

12* * *

13"High tunnel" shall mean a structure which meets the
14following:

15(1) Is used for the production, processing, keeping,
16storing, sale or shelter of an agricultural commodity as defined
17in section 2 of the act of December 19, 1974 (P.L.973, No.319),
18known as the "Pennsylvania Farmland and Forest Land Assessment
19Act of 1974," or for the storage of agricultural equipment or
20supplies.

21(2) Is constructed consistent with all of the following:

22(i) Has a metal, wood or plastic frame.

23(ii) When covered, has a plastic, woven textile or other
24flexible covering.

25(iii) Has a floor made of soil, crushed stone, matting,
26pavers or a floating concrete slab.

27Section 2. Section 201(a) of the act, amended October 4,
282002 (P.L.873, No.124), is amended to read:

29Section 201. Subjects of Taxation Enumerated.--The following
30subjects and property shall, as hereinafter provided, be valued

1and assessed, and subject to taxation for all county, city,
2borough, town, township, school and poor purposes at the annual
3rate:

4(a) All real estate, to wit: Houses, house trailers and
5mobilehomes buildings permanently attached to land or connected
6with water, gas, electric or sewage facilities, buildings,
7lands, lots of ground and ground rents, trailer parks and
8parking lots, mills and manufactories of all kinds, furnaces,
9forges, bloomeries, distilleries, sugar houses, malt houses,
10breweries, tan yards, fisheries, and ferries, wharves, all
11office type construction of whatever kind, that portion of a
12steel, lead, aluminum or like melting and continuous casting
13structures which enclose, provide shelter or protection from the
14elements for the various machinery, tools, appliances,
15equipment, materials or products involved in the mill, mine,
16manufactory or industrial process, and all other real estate not
17exempt by law from taxation. Machinery, tools, appliances and
18other equipment contained in any mill, mine, manufactory or
19industrial establishment shall not be considered or included as
20a part of the real estate in determining the value of such mill,
21mine, manufactory or industrial establishment. No office type
22construction of whatever kind shall be excluded from taxation
23but shall be considered a part of real property subject to
24taxation. That portion of a steel, lead, aluminum or like
25melting and continuous casting structure which encloses,
26provides shelter or protection from the elements for the various
27machinery, tools, appliances, equipment, materials or products
28involved in the mill, mine, manufactory or industrial process
29shall be considered as part of real property subject to
30taxation. No silo used predominately for processing or storage

1of animal feed incidental to operation of the farm on which it
2is located, no free-standing detachable grain bin or corn crib
3used exclusively for processing or storage of animal feed
4incidental to the operation of the farm on which it is located
5and no in-ground and above-ground structures and containments
6used predominantly for processing and storage of animal waste
7and composting facilities incidental to operation of the farm on
8which the structures and containments are located, shall be
9included in determining the value of real estate used
10predominantly as a farm: Provided, That for the tax or fiscal
11year beginning on or after the first day of January, one
12thousand nine hundred fifty-eight, eighty per centum of the
13assessed value of any such machinery, tools, appliances and
14other equipment located in counties of the second class as well
15as in all cities of the third class, boroughs, townships, school
16districts of the second, third and fourth class, and
17institutional districts in counties of the second class, shall
18be considered and included in determining the value of such
19mill, mine, manufactory or industrial establishment: Provided
20further, That for the tax or fiscal year beginning on or after
21the first day of January, one thousand nine hundred fifty-nine,
22sixty per centum of the assessed value of any such machinery,
23tools, appliances and other equipment located in said political
24subdivisions, shall be considered and included in determining
25the value of such mill, mine, manufactory or industrial
26establishment: Provided further, That for the tax or fiscal year
27beginning on or after the first day of January, one thousand
28nine hundred sixty, forty per centum of the assessed value of
29any such machinery, tools, appliances and other equipment
30located in said political subdivisions, shall be considered and

1included in determining the value of such mill, mine,
2manufactory or industrial establishment: Provided further, That
3for the tax or fiscal year beginning on or after the first day
4of January, one thousand nine hundred sixty-one, twenty per
5centum of the assessed value of any such machinery, tools,
6appliances and other equipment located in said political
7subdivisions, shall be considered and included in determining
8the value of such mill, mine, manufactory or industrial
9establishment: Provided further, That for the tax or fiscal
10years beginning on or after the first day of January, one
11thousand nine hundred sixty-two, no portion of the value of any
12such machinery, tools, appliances and other equipment regardless
13of where located, shall be considered and included in
14determining the value of such mill, mine, manufactory or
15industrial establishment: Provided further, That nothing
16contained in this section of this act shall be construed as an
17intent to provide for the valuing and assessing and subjecting
18to taxation for purposes of any city of the second class or any
19school district of the first class A any such machinery, tools,
20appliances and other equipment: And provided further, That such
21exclusion of silos used predominantly for processing or storage
22of animal feed incidental to operation of the farm on which the
23silo is located shall be included in determining the value of
24real estate used predominantly as a farm shall become effective
25for taxes to be levied for the tax or fiscal year beginning on
26or after the first day of January, one thousand nine hundred
27seventy-four: And provided further, That such exclusion of free-
28standing detachable grain bins and corn cribs used exclusively
29for processing or storage of animal feed incidental to operation
30of the farm on which the grain bin or corn crib is located shall

1become effective in determining the value of real estate used
2predominantly as a farm for taxes to be levied for the tax or
3fiscal year beginning on or after the first day of January, one
4thousand nine hundred eighty-five. No amusement park rides shall
5be assessed or taxed as real estate regardless of whether they
6have become affixed to the real estate. <-No covered agricultural 
7structure shall be assessed or taxed as real estate regardless 
8of whether the structure has become affixed to the real estate, 
9when the structure is constructed consistent with all of the 
10following:

11(1) has a metal, wood or plastic frame;

12(2) has a plastic, woven textile or other flexible covering;
13and

14(3) has a floor made of soil, crushed stone, matting, pavers
15or a floating concrete slab. <-No high tunnel shall be assessed or
16taxed as real estate regardless of whether the structure has
17become affixed to the real estate.

18* * *

19Section <-2 3. This act shall take effect in 60 days.