HOUSE AMENDED
PRIOR PRINTER'S NOS. 945, 1107
PRINTER'S NO. 1381
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
785
Session of
2015
INTRODUCED BY EICHELBERGER, McGARRIGLE, HUTCHINSON, WOZNIAK AND
BLAKE, MAY 15, 2015
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, OCTOBER 28, 2015
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for definitions and for subjects of local
taxation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8802 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a definition to read:
§ 8802. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"De minimis structure." A structure that:
(1) is 200 square feet or less in area; and
(2) is not permanently attached to land or connected
with water, gas, electric or sewage facilities.
(2) IS NOT:
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(I) PERMANENTLY ATTACHED TO LAND; OR
(II) CONNECTED WITH GAS OR SEWAGE FACILITIES.
* * *
Section 2. Section 8811 of Title 53 is amended to read:
§ 8811. Subjects of local taxation.
(a) Subjects of taxation enumerated.--Except as provided in
subsection (b), all subjects and property made taxable by the
laws of this Commonwealth for county, city, borough, town,
township and school district purposes shall, as provided in this
chapter, be valued and assessed at the annual rates, including
all:
(1) Real estate, namely:
(i) houses;
(ii) house trailers and mobile homes permanently
attached to land or connected with water, gas, electric
or sewage facilities;
(iii) buildings [permanently attached to land or
connected with water, gas, electric or sewage facilities]
that do not constitute de minimis structures ;
(iv) lands, lots of ground and ground rents, trailer
parks and parking lots;
(v) mills and manufactories of all kinds, furnaces,
forges, bloomeries, distilleries, sugar houses, malt
houses, breweries, tan yards, fisheries, ferries and
wharves;
(vi) all office buildings;
(vii) that portion of a steel, lead, aluminum or
like melting and continuous casting structure which
encloses or provides shelter or protection from the
elements for the various machinery, tools, appliances,
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equipment, materials or products involved in the mill,
mine, manufactory or industrial process; and
(viii) telecommunication towers that have become
affixed to land.
(2) All other things now taxable by the laws of this
Commonwealth for taxing districts.
(b) Exceptions.--The following are not subject to tax:
(1) Machinery, tools, appliances and other equipment
contained in any mill, mine, manufactory or industrial
establishment shall not be considered or included as a part
of the real estate in determining the value for taxation of
the mill, mine, manufactory or industrial establishment.
(2) Silos used predominantly for processing or storage
of animal feed incidental to operation of the farm on which
it is located, freestanding detachable grain bins or corn
cribs used exclusively for processing or storage of animal
feed incidental to the operation of the farm on which it is
located and inground and aboveground structures and
containments used predominantly for processing and storage of
animal waste and composting facilities incidental to
operation of the farm on which the structures and
containments are located shall not be considered or included
as part of the real estate.
(3) No amusement park rides shall be assessed or taxed
as real estate regardless of whether they have become affixed
to the real estate.
(4) No sign or sign structure primarily used to support
or display a sign shall be assessed as real property by a
county for purposes of the taxation of real property by the
county or a political subdivision located within the county
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or by a municipality located within the county authorized to
assess real property for purposes of taxation, regardless of
whether the sign or sign structure has become affixed to the
real estate.
(5) No wind turbine generators or related wind energy
appliances and equipment, including towers and tower
foundations, shall be considered or included as part of the
real property in determining the fair market value and
assessment of real property used for the purpose of wind
energy generation. Real property used for the purpose of wind
energy generation shall be valued under section 8842(b)(2)
(relating to valuation of property).
(6) All high tunnels.
(7) No agricultural building that is 1,000 square feet
or less in area and that is not permanently attached to land
or connected with water, gas, electric or sewage facilities
shall be assessed or taxed as real estate. For the purposes
of this paragraph, "agricultural building" shall have the
same meaning as defined under the act of November 10, 1999
(P.L.491, No.45), known as the Pennsylvania Construction Code
Act.
Section 3. This act shall take effect immediately.
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