May. 06, 2015
HARRISBURG – The House Local Government Committee, chaired by Rep. Kate Harper (R-Montgomery), today approved legislation aimed at protecting land preservation efforts in the Commonwealth.
House Bill 859 responds to a decision by the Pennsylvania Department of Revenue that the transfer of a conservation easement by a landowner to a government body is subject to the state’s realty transfer tax.
“Living in a densely populated area like Montgomery County, I have always had an appreciation for the importance of farmland and open space preservation,” said Harper, who previously served as chairman of Montgomery County’s Open Space Planning Board. “When a landowner wants to give his or her land for the benefit of the community, we should not be assessing them thousands of dollars in taxes.”
The proposal would amend the state’s Tax Reform Code to clearly state that transfers of perpetual agricultural conservation easements, open space preservation easements, historic preservation easements and recreational use and scenic preservation easements to the United States, the Commonwealth or any of their instrumentalities, agencies or political subdivisions (such as municipalities) are exempt from the realty transfer tax.
Under current law, easements transferred to a nonprofit conservancy that is dedicated to the preservation of land for historical, recreational, scenic, agricultural or open space purposes is exempt from the realty transfer tax. Also exempt is the transfer of an easement from a conservancy to a government body.
The bill, sponsored by freshman lawmaker Rep. Craig Staats (R-Bucks), now goes to the full House for consideration.
Representative Kate Harper
61st District
Pennsylvania House of Representatives
Media Contact: Rep. Harper’s Blue Bell Office
610.277.3230
KateHarper.net / Facebook.com/RepKateHarper
kharper@pahousegop.com