Pennsylvania HB 736: 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. 760
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 736
Session of
2025
INTRODUCED BY McNEILL, FREEMAN, GIRAL, HILL-EVANS, GAYDOS,
SANCHEZ, DONAHUE, CERRATO AND MALAGARI, FEBRUARY 25, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 25, 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(a)(3) and (11) of Title 53 of the
Pennsylvania Consolidated Statutes are amended 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:
* * *
(3) All hospitals, universities, colleges, seminaries,
academies, associations and institutions of learning,
benevolence or charity, including fire and rescue stations,
with the grounds annexed and necessary for their occupancy
and use, founded, endowed and maintained by public or private
charity as long as [all of the following apply:
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(i) The] the entire revenue derived by the entity is
applied to support the entity and to increase the
efficiency and facilities of the entity, the repair and
the necessary increase of grounds and buildings of the
entity and for no other purpose.
[(ii) The property of purely public charities is
necessary to and actually used for the principal purposes
of the institution and not used in such a manner as to
compete with commercial enterprise.] Any portion of real
property of an entity that is used in a commercial manner
or that is not necessary to, or actually and regularly
used for, the principal purposes of the entity shall not
be exempt from taxation.
* * *
(11) All real property owned by one or more institutions
of purely public charity, used and occupied partly by the
owner or owners and partly by other institutions of purely
public charity and necessary for the occupancy and use of the
institutions so using it[.], except that there shall be no
exemption for any portion of real property of the
institution that is used for a commercial purpose or that is
not actually and regularly used for the principal purposes of
the institution.
* * *
Section 2. This act shall take effect in 60 days.
20250HB0736PN0760 - 2 -
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