PRINTER'S NO. 3125
No. 2315 Session of 1990
INTRODUCED BY GODSHALL, TRELLO, CORRIGAN, NOYE, DEMPSEY,
J. L. WRIGHT, SEMMEL, NAHILL, LEH, CLYMER, BUNT, JOHNSON,
HASAY, E. Z. TAYLOR AND MRKONIC, MARCH 12, 1990
REFERRED TO COMMITTEE ON FINANCE, MARCH 12, 1990
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," exempting charitable, not-for-profit nursing
11 care homes and retirement communities from taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(a)(3) of the act of May 22, 1933
15 (P.L.853, No.155), known as The General County Assessment Law,
16 is amended and the section is amended by adding a subsection to
17 read:
18 Section 204. Exemptions from Taxation.--(a) The following
19 property shall be exempt from all county, city, borough, town,
20 township, road, poor and school tax, to wit:
21 * * *
22 (3) All hospitals, universities, colleges, seminaries,
1 academies, associations and institutions of learning,
2 benevolence, or charity, including fire and rescue stations and
3 further including all not-for-profit nursing homes and
4 retirement communities operated as institutions of public
5 charity, with the grounds thereto annexed and necessary for the
6 occupancy and enjoyment of the same, founded, endowed, and
7 maintained by public or private charity: Provided, That the
8 entire revenue derived by the same be applied to the support and
9 to increase the efficiency and facilities thereof, the repair
10 and the necessary increase of grounds and buildings thereof, and
11 for no other purpose;
12 * * *
13 (a.1) For purposes of the exemption provided for in clause
14 (3) relating to not-for-profit nursing homes and retirement
15 communities, an institution of public charity shall mean one
16 that:
17 (1) Advances a charitable purpose.
18 (2) Donates or renders gratuitously a substantial portion of
19 its service.
20 (3) Benefits a substantial and indefinite class of persons
21 who are legitimate subjects of charity.
22 (4) Relieves the government of some of its burdens.
23 (5) Operates entirely free from private profit motive.
24 * * *
25 Section 2. This act shall take effect in 60 days.
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