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Pennsylvania Statutes Title 8 Pa.C.S.A. Boroughs and Incorporated Towns § 1302.1. Different and separate tax levies

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) General rule.--A borough may in any year levy separate and different rates of taxation for municipal purposes on all real estate classified as nonfarmland, exclusive of the buildings on the real estate, and on all real estate classified as either buildings on land or farmland. When real estate tax rates are so levied:

(1) The rates shall be determined by the requirements of the borough budget.

(2) A higher rate may be levied on real estate classified as nonfarmland than on real estate classified as either buildings on land or farmland if the respective rates on nonfarmland and on buildings or farmland are so fixed as not to constitute a greater levy in the aggregate than the levy to result from the maximum rate allowed by law on all real estate.

(3) The rates shall be uniform as to all real estate within the classification.

(b) Nonseverability.--Notwithstanding section 104 (relating to constitutional construction), the provisions of this section are nonseverable. If any provision of this section or its application to any person or circumstance is held invalid, the remaining provisions or applications of this section are void.

(c) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection:

“Farmland.” Any tract of land that is actively devoted to agricultural use, including, but not limited to, the commercial production of crops, livestock and livestock products as defined in section 3 of the act of June 30, 1981 (P.L. 128, No. 43),  1 known as the Agricultural Area Security Law.

“Nonfarmland.” Any tract of land that is not farmland.

1 3 P.S. § 903.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 8 Pa.C.S.A. Boroughs and Incorporated Towns § 1302.1. Different and separate tax levies - last updated January 01, 2025 | https://codes.findlaw.com/pa/title-8-pacsa-boroughs-and-incorporated-towns/pa-csa-sect-8-1302-1/

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