Bill Text: PA HB1940 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for subjects of taxation enumerated.

Spectrum: Slight Partisan Bill (Republican 10-5)

Status: (Introduced - Dead) 2009-08-20 - Referred to FINANCE [HB1940 Detail]

Download: Pennsylvania-2009-HB1940-Introduced.html

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PRINTER'S NO. 2594
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1940 Session of2009
INTRODUCED BY REICHLEY, BEYER, CUTLER, EVERETT, GEORGE, GODSHALL, HARHART, MELIO, MURT, ROSS, SIPTROTH, SOLOBAY, SWANGER, VULAKOVICH AND YOUNGBLOOD, AUGUST 20, 2009
REFERRED TO COMMITTEE ON FINANCE, AUGUST 20, 2009
AN ACT
Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
act relating to taxation; designating the subjects, property
and persons subject to and exempt from taxation for all local
purposes; providing for and regulating the assessment and
valuation of persons, property and subjects of taxation for
county purposes, and for the use of those municipal and
quasi-municipal corporations which levy their taxes on county
assessments and valuations; amending, revising and
consolidating the law relating thereto; and repealing
existing laws," further providing for subjects of taxation
enumerated.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201(a) of the act of May 22, 1933
(P.L.853, No.155), known as The General County Assessment Law,
amended October 4, 2002 (P.L.873, No.124), is amended to read:
Section 201. Subjects of Taxation Enumerated.The following
subjects and property shall, as hereinafter provided, be valued
and assessed, and subject to taxation for all county, city,
borough, town, township, school and poor purposes at the annual
rate:
(a) All real estate, to wit: Houses, house trailers and
mobilehomes buildings permanently attached to land or connected
with water, gas, electric or sewage facilities, buildings,
lands, lots of ground and ground rents, trailer parks and
parking lots, mills and manufactories of all kinds, furnaces,
forges, bloomeries, distilleries, sugar houses, malt houses,
breweries, tan yards, fisheries, and ferries, wharves, all
office type construction of whatever kind, that portion of a
steel, lead, aluminum or like melting and continuous casting
structures which enclose, provide shelter or protection from the
elements for the various machinery, tools, appliances,
equipment, materials or products involved in the mill, mine,
manufactory or industrial process, and all other real estate not
exempt by law from taxation. 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 of such mill,
mine, manufactory or industrial establishment. No office type
construction of whatever kind shall be excluded from taxation
but shall be considered a part of real property subject to
taxation. That portion of a steel, lead, aluminum or like
melting and continuous casting structure which encloses,
provides shelter or protection from the elements for the various
machinery, tools, appliances, equipment, materials or products
involved in the mill, mine, manufactory or industrial process
shall be considered as part of real property subject to
taxation. No silo used predominately for processing or storage
of animal feed incidental to operation of the farm on which it
is located, no free-standing detachable grain bin or corn crib
used exclusively for processing or storage of animal feed
incidental to the operation of the farm on which it is located
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and no in-ground and above-ground 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 be
included in determining the value of real estate used
predominantly as a farm: Provided, That for the tax or fiscal
year beginning on or after the first day of January, one
thousand nine hundred fifty-eight, eighty per centum of the
assessed value of any such machinery, tools, appliances and
other equipment located in counties of the second class as well
as in all cities of the third class, boroughs, townships, school
districts of the second, third and fourth class, and
institutional districts in counties of the second class, shall
be considered and included in determining the value of such
mill, mine, manufactory or industrial establishment: Provided
further, That for the tax or fiscal year beginning on or after
the first day of January, one thousand nine hundred fifty-nine,
sixty per centum of the assessed value of any such machinery,
tools, appliances and other equipment located in said political
subdivisions, shall be considered and included in determining
the value of such mill, mine, manufactory or industrial
establishment: Provided further, That for the tax or fiscal year
beginning on or after the first day of January, one thousand
nine hundred sixty, forty per centum of the assessed value of
any such machinery, tools, appliances and other equipment
located in said political subdivisions, shall be considered and
included in determining the value of such mill, mine,
manufactory or industrial establishment: Provided further, That
for the tax or fiscal year beginning on or after the first day
of January, one thousand nine hundred sixty-one, twenty per
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centum of the assessed value of any such machinery, tools,
appliances and other equipment located in said political
subdivisions, shall be considered and included in determining
the value of such mill, mine, manufactory or industrial
establishment: Provided further, That for the tax or fiscal
years beginning on or after the first day of January, one
thousand nine hundred sixty-two, no portion of the value of any
such machinery, tools, appliances and other equipment regardless
of where located, shall be considered and included in
determining the value of such mill, mine, manufactory or
industrial establishment: Provided further, That nothing
contained in this section of this act shall be construed as an
intent to provide for the valuing and assessing and subjecting
to taxation for purposes of any city of the second class or any
school district of the first class A any such machinery, tools,
appliances and other equipment: And provided further, That such
exclusion of silos used predominantly for processing or storage
of animal feed incidental to operation of the farm on which the
silo is located shall be included in determining the value of
real estate used predominantly as a farm shall become effective
for taxes to be levied for the tax or fiscal year beginning on
or after the first day of January, one thousand nine hundred
seventy-four: And provided further, That such exclusion of free-
standing detachable grain bins and corn cribs used exclusively
for processing or storage of animal feed incidental to operation
of the farm on which the grain bin or corn crib is located shall
become effective in determining the value of real estate used
predominantly as a farm for taxes to be levied for the tax or
fiscal year beginning on or after the first day of January, one
thousand nine hundred eighty-five: And provided further, That no
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panels or modules, pumps, support structures, hardware or other
equipment used to generate solar electric energy, solar thermal
hot water, heating or cooling using a geothermal energy system,
or other energy system that utilizes alternative energy, shall
be included in determining the value of real estate, nor shall
the installation of alternative energy devices be cited as the
reason to reassess a property. No amusement park rides shall be
assessed or taxed as real estate regardless of whether they have
become affixed to the real estate.
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Section 2. This act shall take effect in 60 days.
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