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Pennsylvania Bill Modifies Property Tax Exemptions for Charities and Educational Institutions

Original title: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in consolidated county assessment, further providing for exemptions from taxation.

Last action · February 25, 2025: Referred to LOCAL GOVERNMENT, Feb. 25, 2025Sponsors: Jeanne McNeill and 9 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Pennsylvania House Bill 736 amends Title 53 to adjust property tax exemption rules for purely public charities, educational institutions, and hospitals, stating that any portion of their real property used commercially or not for their principal purpose is subject to taxation. The act takes effect in 60 days.

Why it matters

Property owners, local taxing authorities, and charitable or educational organizations face modified tax liability criteria regarding which portions of real estate are exempt from local real estate taxes based on commercial usage.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Institutions of purely public charity

Directly affected

Local taxing authorities

They gain the ability to assess real estate taxes on portions of property owned by charities, hospitals, and educational institutions that are used in a commercial manner or not regularly used for principal institutional purposes.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Which organizations are affected by this bill?
Hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence or charity, including fire and rescue stations, as well as .
When does property lose its tax exemption under this bill?
Any portion of real property of an entity that is used in a commercial manner or that is not necessary to, or actually and regularly used for, the principal purposes of the entity loses its tax exemption.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Feb 25, 2025HouseCommittee
    Referred to LOCAL GOVERNMENT, Feb. 25, 2025

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Title 53, Pennsylvania
otherTitle 53“Municipalities Generally of the Pennsylvania Consolidated Statutes”Map →
locationPennsylvania“Commonwealth enacting the legislation”Map →

Sources

Open source document

www.palegis.us

Analysis Score

0–100
  • Significance50
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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