PRINTER'S NO. 488
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
520
Session of
2023
INTRODUCED BY NEILSON, PROBST, McNEILL, MADDEN, SIEGEL, GIRAL,
SCHLOSSBERG, DELLOSO, SANCHEZ, CIRESI, KIM AND OTTEN,
MARCH 17, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 17, 2023
AN ACT
Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
act relating to taxation; designating the subjects, property
and persons subject to and exempt from taxation for all local
purposes; providing for and regulating the assessment and
valuation of persons, property and subjects of taxation for
county purposes, and for the use of those municipal and
quasi-municipal corporations which levy their taxes on county
assessments and valuations; amending, revising and
consolidating the law relating thereto; and repealing
existing laws," in subjects of taxation and exemptions,
further providing for exemptions from taxation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204(a) of the act of May 22, 1933
(P.L.853, No.155), known as The General County Assessment Law,
is amended by adding a clause to read:
Section 204. Exemptions from Taxation.--(a) The following
property shall be exempt from all county, city, borough, town,
township, road, poor and school tax, to wit:
* * *
(14) All solar energy devices on real property in this
Commonwealth, whether or not affixed to real property. The term
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"solar energy device" shall mean a system or series of
mechanisms designed primarily to provide heating or cooling or
to produce electrical or mechanical power by collecting and
transferring solar-generated energy. The term includes a
mechanical or chemical device that has the ability to store
solar-generated energy for use in heating or cooling or in the
production of power.
* * *
Section 2. This act shall take effect in 60 days.
20230HB0520PN0488 - 2 -
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