Pennsylvania Statutes Title 24 P.S. Education § 17-1722-A. Facilities

(e)(1) Notwithstanding the provisions of section 204 of the act of May 22, 1933 (P.L. 853, No. 155),  1 known as The General County Assessment Law, all school property, real and personal, owned by any charter school, cyber charter school or an associated nonprofit foundation, or owned by a nonprofit corporation or nonprofit foundation and leased to a charter school, cyber charter school or associated nonprofit foundation at or below fair market value, that is occupied and used by any charter school or cyber charter school for public school, recreation or any other purposes provided for by this act, shall be made exempt from every kind of State, county, city, borough, township or other real estate tax, including payments in lieu of taxes established through agreement with the Commonwealth or any local taxing authority, as well as from all costs or expenses for paving, curbing, sidewalks, sewers or other municipal improvements, Provided, That any charter school or cyber charter school or owner of property leased to a charter school or cyber charter school may make a municipal improvement in a street on which its school property abuts or may contribute a sum toward the cost of the improvement.

(2) Any agreement entered into by a charter school, cyber charter school or associated nonprofit foundation with the Commonwealth or a local taxing authority for payments in lieu of taxes prior to December 31, 2009, shall be null and void.

(3) This subsection shall apply retroactively to all charter schools, cyber charter schools and associated nonprofit foundations that filed an appeal from an assessment, as provided in Article V of The General County Assessment Law,  2 prior to the effective date of this subsection.  3

(4) For purposes of this subsection, “local taxing authority” shall include, but not be limited to, a county, city, borough, incorporated town, township or school district.

(1) A cyber charter school shall provide a school district, intermediate unit, community college or institution with at least sixty (60) days' notice of the need for facilities to be used for the administration of standardized tests.

(2) Within thirty (30) days of the cyber charter school's request, the school district, intermediate unit, community college or institution shall notify the cyber charter school of the location of the facilities that will be provided. The facilities must be a quiet, separate location in which cyber charter school students will not be commingled with students of the school district, intermediate unit, community college or institution.

(3) A school district, intermediate unit, community college or institution may not be required to make facilities available to a cyber charter school on dates and at times that may cause undue interference with the educational programs of the school district, intermediate unit, community college or institution.

(4) A facilities rental fee charged to the cyber charter school and the payment of the fee shall be in compliance with the facility rental policy of the school district, intermediate unit, community college or institution that applies generally to all organizations and community groups given access to facilities of the school district, intermediate unit, community college or institution under a rental agreement.