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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY HICKERNELL, BEAR, BOYD, CREIGHTON, CUTLER, EVERETT, GEIST, GIBBONS, GINGRICH, GODSHALL, HENNESSEY, LONGIETTI, MILLER, MILNE, MURT, PEIFER, PETRI, ROCK, SIPTROTH, TRUE AND WATSON, FEBRUARY 19, 2009 |
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| REFERRED TO COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS, FEBRUARY 19, 2009 |
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| AN ACT |
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1 | Amending the act of January 19, 1968 (1967 P.L.992, No.442), |
2 | entitled, as amended, "An act authorizing the Commonwealth of |
3 | Pennsylvania and the local government units thereof to |
4 | preserve, acquire or hold land for open space uses," further |
5 | providing for definitions and for local taxing options. |
6 | The General Assembly of the Commonwealth of Pennsylvania |
7 | hereby enacts as follows: |
8 | Section 1. Section 2 of the act of January 19, 1968 (1967 |
9 | P.L.992, No.442), entitled, as amended, "An act authorizing the |
10 | Commonwealth of Pennsylvania and the local government units |
11 | thereof to preserve, acquire or hold land for open space uses," |
12 | is amended by adding a definition to read: |
13 | Section 2. Definitions.--For the purpose of this act the |
14 | following definitions shall apply: |
15 | * * * |
16 | (8) "Conservation easement." As defined in section 3 of the |
17 | act of June 22, 2001 (P.L.390, No.29), known as the |
18 | "Conservation and Preservation Easements Act." |
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1 | Section 2. Section 7.1(b) of the act, amended February 2, |
2 | 2006 (P.L.15, No.4), is amended to read: |
3 | Section 7.1. Local Taxing Options.--* * * |
4 | (b) (1) Any of the following categories of real property |
5 | may be exempted from further millage increases: |
6 | (i) Real property in which the open space property interests |
7 | have been acquired by a local government unit in accordance with |
8 | this act. |
9 | (ii) Real property that is subject to an easement acquired |
10 | in accordance with the act of June 30, 1981 (P.L.128, No.43), |
11 | known as the "Agricultural Area Security Law." |
12 | (iii) Real property from which TDRs have been transferred |
13 | and retired by a local government unit without their development |
14 | potential having occurred on other lands. |
15 | (iv) Real property that is subject to a conservation |
16 | easement acquired under the act of June 22, 2001 (P.L.390, No. |
17 | 29), known as the "Conservation and Preservation Easements Act," |
18 | by an eligible nonprofit entity, as defined in section 3 of the |
19 | "Agricultural Area Security Law," if: |
20 | (A) the land subject to the conservation easement is |
21 | protected for the purpose of assuring its availability for |
22 | agricultural use; and |
23 | (B) the term of the conservation easement is perpetual. |
24 | (2) The exemption from further millage increases authorized |
25 | by clause (1) shall become effective only if the governing body |
26 | of each taxing district that imposes a tax on the real property |
27 | approves the exemption either by ordinance in the case of a |
28 | county or municipal corporation or by resolution in the case of |
29 | a school district. |
30 | (3) The exemption from further millage increases for real |
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1 | property as provided for in this subsection shall be authorized |
2 | only for real property qualifying for such exemption under the |
3 | provisions of section 2(b)(1) of Article VIII of the |
4 | Constitution of Pennsylvania. |
5 | (4) If the governing body of each taxing district so |
6 | resolves, the millage freeze authorized herein shall apply to |
7 | all eligible real property, whether the real property met the |
8 | criteria of this subsection prior to or subsequent to the date |
9 | of the ordinances and resolution imposing the millage freeze. |
10 | For prior acquisitions, the date on which the millage rate shall |
11 | be frozen is the date that the last of the required ordinances |
12 | or resolution becomes effective. For subsequent acquisitions, |
13 | the date on which the millage rate shall be frozen is the date |
14 | the local government unit completes the acquisition. The |
15 | governing body of each taxing district shall give prompt notice |
16 | to the appropriate tax collection agent of the exact amount of |
17 | the millage, the date it was frozen and each parcel to which the |
18 | freeze applies. |
19 | (5) The exemptions granted under this act shall not be |
20 | considered by the State Tax Equalization Board in deriving the |
21 | market value of school district real property so as to reduce |
22 | the subsidy to that school district or to increase the subsidy |
23 | to any other school district. |
24 | Section 3. This act shall take effect in 60 days. |
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