PRINTER'S NO. 3844
No. 2562 Session of 2004
INTRODUCED BY PAYNE, ARMSTRONG, BARD, BARRAR, BELFANTI, BOYD,
CAUSER, CLYMER, CORRIGAN, DALEY, DeWEESE, FABRIZIO, GABIG,
GEIST, GEORGE, GINGRICH, GRUCELA, HARRIS, HENNESSEY, HESS,
HUTCHINSON, KILLION, LEACH, LEWIS, MARSICO, McCALL, MUSTIO,
O'NEILL, PETRARCA, REED, REICHLEY, SATHER, SCAVELLO,
SCHRODER, SCRIMENTI, SOLOBAY, R. STEVENSON, SURRA,
E. Z. TAYLOR, TIGUE, WEBER, WILT AND YOUNGBLOOD, MAY 11, 2004
REFERRED TO COMMITTEE ON FINANCE, MAY 11, 2004
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 exemptions from
11 taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(a)(13) of the act of May 22, 1933
15 (P.L.853, No.155), known as The General County Assessment Law,
16 added March 27, 1986 (P.L.68, No.22), is amended to read:
17 Section 204. Exemptions from Taxation.--(a) The following
18 property shall be exempt from all county, city, borough, town,
19 township, road, poor and school tax, to wit:
20 * * *
1 (13) (i) All fire and rescue stations which are founded,
2 endowed and maintained by public or private charity, together
3 with the grounds thereto annexed and necessary for the occupancy
4 and enjoyment of the same, and social halls and grounds owned
5 and occupied by fire and rescue stations, used on a regular
6 basis for activities which contribute to the support of fire and
7 rescue stations: Provided, That the net receipts from such
8 activities are used solely for the charitable purposes of the
9 fire and rescue stations.
10 (ii) Any real property that is purchased by a volunteer fire
11 company as defined in section 3 of the act of July 15, 1976
12 (P.L.1036, No.208), known as the "Volunteer Fire Company,
13 Ambulance Service and Rescue Squad Assistance Act," for the
14 purpose of erecting a new facility if the sole purpose of the
15 real property and new facility is to contribute to the support
16 of the principal purpose of the volunteer fire company and if
17 the construction of the new facility will commence within five
18 years of the purchase of the real property.
19 * * *
20 Section 2. This act shall apply to evaluations of real
21 estate for taxes levied on or after January 1, 2005.
22 Section 3. This act shall take effect in 60 days.
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