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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1798.1-E. Federal and Commonwealth use of forest land

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Scope.--This section applies to the following:

(1) Real property acquired for forest reserves by any of the following:

(i) The Federal Government.

(ii) The Commonwealth.

(2) Tax-exempt real property acquired by the Federal Government or by the Commonwealth for the purpose of preserving, perpetuating and maintaining any portion of the original forests of this Commonwealth as public places and parks.

(3) Real property:

(i) which is acquired for the purpose of conservation of water or the prevention of flood conditions;  and

(ii) upon which there is an imposed tax payable by the Commonwealth.

(b) Charge.--Except as provided under subsection (g), the following shall apply:

(1) For land owned by the Department of Conservation and Natural Resources, subject to subsection (c), real property under subsection (a) shall be subject to an annual charge of all of the following:

(i) Three dollars per acre for the benefit of each county where the real property is located.  One dollar and twenty cents shall be paid by the Department of Conservation and Natural Resources and $1.80 shall be paid from money available under 4 Pa.C.S. § 1403 (relating to establishment of State Gaming Fund and net slot machine revenue distribution).

(ii) Three dollars per acre for the benefit of the schools in each school district where the real property is located.  One dollar and twenty cents shall be paid by the Department of Conservation and Natural Resources and $1.80 shall be paid from money available under 4 Pa.C.S. § 1403.

(iii) Three dollars per acre for the benefit of the township where the real property is located.  One dollar and twenty cents shall be paid by the Department of Conservation and Natural Resources and $1.80 shall be paid from money available under 4 Pa.C.S. § 1403.

(2) For land owned by the Pennsylvania Game Commission or the Pennsylvania Fish and Boat Commission, real property under subsection (a) shall be subject to an annual charge of all of the following:

(i) Three dollars per acre for the benefit of each county where the real property is located.  One dollar shall be paid by the Commonwealth agency which owns the property and $2 shall be paid from money available under 4 Pa.C.S. § 1403.

(ii) Three dollars per acre for the benefit of the schools in each school district where the real property is located.  One dollar shall be paid by the Commonwealth agency which owns the property and $2 shall be paid from money available under 4 Pa.C.S. § 1403.

(iii) Three dollars per acre for the benefit of the township where the real property is located.  One dollar shall be paid by the Commonwealth agency which owns the property and $2 shall be paid from money available under 4 Pa.C.S. § 1403.

(3) The charge under paragraph (1) shall be payable by the Commonwealth before September 2.

(c) Duration.--

(1) Except as set forth in paragraph (2), the annual charge payable by the Commonwealth on real property under subsection (a)(1)(i) shall continue only until the receipt of money by treasurers and township supervisors of the political subdivisions under subsection (b)(1), in accordance with the act of April 27, 1925 (P.L. 324, No. 185),  1 entitled “An act for the distribution by the Commonwealth and counties to townships and school districts of moneys received from the United States from Forest Reserves within the Commonwealth,” equals or exceeds the amount paid by the Commonwealth in lieu of taxes.

(2) Paragraph (1) shall not apply to the following:

(i) The annual charge per acre for the benefit of the county where real property under subsection (a)(1)(i) is located for calendar years 1953, 1954, 1955 and 1956.

(ii) The amount of $0.025 of the annual charge per acre for the benefit of the county where the real property under subsection (a)(1)(i) is located for each year after 1956.

(3) The Commonwealth shall annually pay the charges exempted under paragraph (2).

(d) Certification.--Upon application of the treasurer or township supervisor, the Secretary of Conservation and Natural Resources shall certify to the respective counties, school districts and townships where real property under subsection (a) is located and to the State Treasurer:

(1) the number of acres owned by the Federal Government and by the Commonwealth in the political subdivision;  and

(2) the charge against the real property.

(e) Payment.--The State Treasurer shall pay to political subdivisions under subsection (d) the amount due under subsection (b) upon:

(1) requisition of the Secretary of Conservation and Natural Resources;  and

(2) application by the appropriate treasurer or township supervisors.

(f) Deleted by 2023, Dec. 13, P.L. 251, No. 34, § 28, imd. effective.

(g) Adjustments based on Consumer Price Index.--Beginning in fiscal year 2030-2031, and every five years thereafter, the Secretary of the Budget shall increase the amounts of the payments under subsection (b) by the percentage increase in the Consumer Price Index for All Urban Consumers (CPI-U) for the Pennsylvania, New Jersey, Delaware and Maryland area between July 1 of the fiscal year in which the amounts last went into effect and July 1 of the fiscal year in which the next increases will take effect.  The increases shall take effect on July 1 of the first year of each five-year period.  The secretary shall determine the percentage increase and the new amounts based on the most recently reported Consumer Price Index for All Urban Consumers (CPI-U) for the Pennsylvania, New Jersey, Delaware and Maryland area by the United States Department of Labor, Bureau of Labor Statistics and shall transmit notice of the percentage increase and new amounts to the Legislative Reference Bureau for publication in the next available issue of the Pennsylvania Bulletin no later than August 31 of each fiscal year in which the increases take effect.  When determining the increases and amount, the secretary shall take the following into account:

(1) The amounts in subsection (b) may not be increased by more than 10%.

(2) Payment of the increased amounts shall be allocated equally between the funding available to the agency for the payments under subsection (b)(1) and the funding available under 4 Pa.C.S. § 1403 (relating to establishment of State Gaming Fund and net slot machine revenue distribution).

(3) Payment of the increased amounts shall be allocated between the funding available to the agencies under subsection (b)(2) and the funding available under 4 Pa.C.S. § 1403 in the same proportions as specified in subsection (b)(2).

1  72 P.S. § 3541 et seq.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1798.1-E. Federal and Commonwealth use of forest land - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-1798-1-e/

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