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07/17/2024 07:23 AM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?SPick=20230&chamber=H&cosponId=38545
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House of Representatives
Session of 2023 - 2024 Regular Session

MEMORANDUM

Posted: December 12, 2022 11:31 AM
From: Representative Brad Roae
To: All House members
Subject: Hotel Tax
 
Very few people realize that nice hotels like the Sheraton  or Courtyard are sometimes exempt from paying property taxes.  
 
Properties exempt from property taxes are usually schools, hospitals, homeless shelters, fire stations, libraries, etc.  Convention centers such as the Bayfront Convention Center in Erie are also exempt from paying property taxes.  In addition to that, auxiliary buildings such as tool sheds are also exempt.  A hotel is considered an auxiliary building and is exempt from property taxes.  
 
My legislation would close that loophole.   
 
Homeowners pay higher property taxes to offset hospitals, schools, libraries, and homeless shelters not paying property taxes.  Many people accept that, however, homeowners paying higher property taxes so that $100 plus per night waterfront view hotels can pay zero in property taxes is harder to justify.   
 
Charitable nonprofits would continue to be exempt from property tax, but hotels that operate just like a business that charge for their rooms and provide no charity would have to pay.  
 
I would greatly appreciate your co-sponsorship of this legislation.