Pennsylvania SB 615: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in consolidated county assessment, further providing for exemptions from taxation.

Bill Text

PRINTER'S NO. 626
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 615
Session of
2025
INTRODUCED BY BROOKS, PENNYCUICK, ROBINSON, DUSH, MASTRIANO,
FONTANA, BARTOLOTTA, FARRY, BROWN, J. WARD, KANE AND STEFANO,
APRIL 11, 2025
REFERRED TO FINANCE, APRIL 11, 2025
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for exemptions from taxation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8812(b)(1) of Title 53 of the
Pennsylvania Consolidated Statutes is amended and subsection (a)
is amended by adding a paragraph to read:
§ 8812. Exemptions from taxation.
(a) General rule.--The following property shall be exempt
from all county, city, borough, town, township, road, poor,
county institution district and school real estate taxes:
* * *
(16) Notwithstanding the provisions of subsection (b) or
any other provision of this chapter to the contrary, all
veterans' organizations known as Veterans of Foreign Wars and
the American Legion which are founded, endowed and maintained
by public or private charity, together with the grounds
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annexed and necessary for the occupancy and use of the
veterans' organizations, and social halls and grounds owned
and occupied by the veterans' organizations and used on a
regular basis for activities which contribute to the support
of the veterans' organizations, as long as the net receipts
from the activities are used solely for the charitable
purposes of the veterans' organizations.
(b) Exceptions.--
(1) Except as otherwise provided in subsection (a)(13)
[and], (15) and (16), all property, real or personal, other
than that which is actually and regularly used and occupied
for the purposes specified in this section, and all property
from which any income or revenue is derived, other than from
recipients of the bounty of the institution or charity, shall
be subject to taxation, except where exempted by law for
State purposes.
* * *
Section 2. This act shall take effect in 60 days.
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