Proposed PA Bills Concerning High Tunnel Buildings Under Consideration by PA Senate

Several bills were reported in the House on June 11, 2013 and passed by the House on June 19, 2013. Also on June 19, the bills were sent to the Senate for consideration. These bills deal with tax exemptions under the real estate tax for buildings known as “high tunnels,” and the construction code for agricultural buildings.

·         HB 1438 renames agricultural structures that are exempt from taxation regardless of whether the structure is permanent or temporary as “high tunnels” and provides a definition of a high tunnel. This bill amends the General County Assessment Law which applies to Philadelphia and Allegheny counties.

·         HB 1439 amends Title 53 (Municipalities Generally) to include high tunnels as tax exempt and also a definition of high tunnels. This bill applies to 2A through 8^th class counties.

·         HB 1440 amends the construction code’s definition of “agricultural building” to include structures utilized to grow agricultural or horticultural products.

The bills have been subject to consideration once by the Senate. The next step is for further consideration, and the Senate may amend the bills. If amended, the bills will return to the House for reconsideration. If they are not, they will be approved and sent to the Governor for signing.

For more information, please see the PA General Assembly’s website.

Written By Sarah Doyle - Research Assistant

The Agricultural Law Resource and Reference Center

June 26, 2013