Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8811 (2026)

Subjects of local taxation.

✓ current as of May 2026

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SUBCHAPTER B

SUBJECTS OF LOCAL TAXATION; EXCEPTIONS;

SPECIAL PROVISIONS ON ASSESSMENTS

Sec.

8811. Subjects of local taxation.

8812. Exemptions from taxation.

8813. Temporary tax exemption for residential construction.

8814. Temporary assessment change for real estate subject to sewer connection ban order.

8815. Catastrophic loss.

8816. Clerical and mathematical errors.

8817. Changes in assessed valuation.

8818. Assessment of lands divided by boundary lines.

8819. Separate assessment of coal and surface.

8820. Assessment of real estate subject to ground rent or mortgage.

8821. Assessment of mobile homes and manufactured homes.

8822. Taxing districts lying in more than one county and choice of assessment ratio.

8823. Limitation on tax increase after countywide reassessment.

§ 8811. Subjects of local taxation.

(a) Subjects of taxation enumerated.--Except as provided in subsection (b), all subjects and property made taxable by the laws of this Commonwealth for county, city, borough, town, township and school district purposes shall, as provided in this chapter, be valued and assessed at the annual rates, including all:

(1) Real estate, namely:

(i) houses;

(ii) manufactured homes and mobile homes permanently attached to land or connected with water, gas, electric or sewage facilities;

(iii) buildings permanently attached to land or connected with water, gas, electric or sewage facilities;

(iv) lands, lots of ground and ground rents, trailer parks and parking lots;

(v) mills and manufactories of all kinds, furnaces, forges, bloomeries, distilleries, sugar houses, malt houses, breweries, tan yards, fisheries, ferries and wharves;

(vi) all office buildings;

(vii) that portion of a steel, lead, aluminum or like melting and continuous casting structure which encloses or provides shelter or protection from the elements for the various machinery, tools, appliances, equipment, materials or products involved in the mill, mine, manufactory or industrial process; and

(viii) telecommunication towers that have become affixed to land.

(2) All other things now taxable by the laws of this Commonwealth for taxing districts.

(b) Exceptions.--The following are not subject to tax:

(1) Machinery, tools, appliances and other equipment contained in any mill, mine, manufactory or industrial establishment shall not be considered or included as a part of the real estate in determining the value for taxation of the mill, mine, manufactory or industrial establishment.

(2) Silos used predominantly for processing or storage of animal feed incidental to operation of the farm on which it is located, freestanding detachable grain bins or corn cribs used exclusively for processing or storage of animal feed incidental to the operation of the farm on which it is located and inground and aboveground structures and containments used predominantly for processing and storage of animal waste and composting facilities incidental to operation of the farm on which the structures and containments are located shall not be considered or included as part of the real estate.

(3) No amusement park rides shall be assessed or taxed as real estate regardless of whether they have become affixed to the real estate.

(4) No sign or sign structure primarily used to support or display a sign shall be assessed as real property by a county for purposes of the taxation of real property by the county or a political subdivision located within the county or by a municipality located within the county authorized to assess real property for purposes of taxation, regardless of whether the sign or sign structure has become affixed to the real estate.

(5) No wind turbine generators or related wind energy appliances and equipment, including towers and tower foundations, shall be considered or included as part of the real property in determining the fair market value and assessment of real property used for the purpose of wind energy generation. Real property used for the purpose of wind energy generation shall be valued under section 8842(b)(2) (relating to valuation of property).

(6) All high tunnels.

(Dec. 18, 2013, P.L.1190, No.114, eff. 60 days; July 1, 2020, P.L.543, No.46, eff. Jan. 1, 2021)

2020 Amendment. Act 46 amended subsec. (a)(1).

2013 Amendment. Act 114 added subsec. (b)(6).

Agreements or Assessment Practices. Section 5(2) of Act 93 of 2010 provided that subsec. (b)(5) shall not affect an agreement or agreed to assessment practice actively in place in a county on January 28, 2007.

Cross References. Section 8811 is referred to in section 8801 of this title.

Notes of Decisions

Cited in 16 cases (5 in the last 5 years), 2011–2024 · leading case: In re Consol. Appeals of Chester-Upland Sch. Dist., 200 A.3d 1052 (Pa. Commw. Ct. 2018).

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In re Consol. Appeals of Chester-Upland Sch. Dist., 200 A.3d 1052 (Pa. Commw. Ct. 2018). · cites it 5× “53 Pa. C.S. § 8811(a). Subsection (b), on the other hand, sets forth several "exceptions" from taxation for specific kinds of property, including signs and sign structures; machinery, tools, appliances and equipment in a mill, mine, manufactory or industrial establishment; silos…”

Butler Area Sch. Dist. v. Pennsylvanians for Union Reform, 172 A.3d 1173 (Pa. Commw. Ct. 2017). “53 Pa. C.S. §8811. 9 Public School Code of 1949, Act of March 10, 1949, P.”

Pedersen v. Monroe Cnty. Bd. of Assessment Appeals, 84 A.3d 402 (Pa. Commw. Ct. 2014). “53 Pa.C.S. § 8811(a) (emphasis added). 2 On appeal, Pedersen first simply contends that his shed cannot be taxed under the plain language of Section 8811 because it is not permanently attached to the land nor connected to water, gas, electric or sewage facilities.”

In Re: Consol. Appeals of Chester-Upland SD from the Decisions of the Bd. of Assessment Appeals of Delaware Cnty., PA for Various Tax Years & Various Real Props. ~ Appeals of: Chichester SD (Pa. Commw. Ct. 2018). · cites it 5× “53 Pa. C.S. § 8811(a). Subsection (b), on the other hand, sets forth several “exceptions” from taxation for specific kinds of property, including signs and sign structures; machinery, tools, appliances and equipment in a mill, mine, manufactory or industrial establishment; silos…”

Cryan v. Snyder Cnty. Bd. of Assessment Appeals, 29 A.3d 873 (Pa. Commw. Ct. 2011). “l) of the repealed Fourth to Eighth County Assessment Law can now be found in Section 8811(b)(5) of the Consolidated County Assessment Law, 53 Pa.C.S. § 8811(b)(5). Because this matter arose prior to January 1, 2011, it is governed by Section 201(a.”

Erie-W. PA Port Auth. & Commodore Perry Yacht Club v. Erie Cnty. Bd. of Assessment Appeals & The SD of the City of Erie ~ Appeal of: The Sch. Dist. of the City of Erie (Pa. Commw. Ct. 2019). · cites it 4× “The trial court reasoned that the facts in the present case could not be distinguished from 4 those in Bay Harbor and, further, Section 8811(a) of the Consolidated County Assessment Law (Assessment Law),3 53 Pa. C.S. §8811(a), does not identify floating docks as taxable real…”

S.L. Allen & L.L. Allen, h&w v. Juniata Cnty. Bd. of Assessment Appeals v. Juniata Cnty. & Juniata Cnty. SD (Pa. Commw. Ct. 2018). · cites it 3× “” 53 Pa. C.S. §8811(a)(1)(iii). Taxpayers argued that the structure was merely a shed, which was not attached to the ground or connected to water, sewer, gas or electric facilities, and thus not taxable.”

J. McGraw, LLC v. Warren Cnty. Bd. of Assessment Appeals ~ Appeal of: Warren Cnty. Bd. of Assessment Appeals (Pa. Commw. Ct. 2019). “”); Section 8811(a)(1)(iii) and (iv) of the Consolidated County Assessment Law (Consolidated Assessment Law), 53 Pa. C.S. §8811(a)(1)(iii), (iv) (“[A]ll subjects of property made taxable by the laws of this Commonwealth for county, .”

In Re: Consol Apl of Chester-Upland SD (Pa. 2019). “The issue, as stated by petitioner, is: Where a real estate owner leases real estate or grants an easement to a billboard owner to situate a billboard upon the real estate, is a taxing district prohibited by the statutory exclusion for “signs and sign structures” contained in 53…”

Stateline Coop. v. Iowa Prop. Assessment Appeal Bd., & Emmet Cnty. Bd. of Review (Iowa 2021). “” 53 Pa. Cons. Stat. § 8811 (2021). The critical distinction in the cases is whether the container was essentially used for storage.”

Show all 16 citing cases →

— 53 Pa. Cons. Stat. § 8811(a) — 7 cases

In re Consol. Appeals of Chester-Upland Sch. Dist., 200 A.3d 1052 (Pa. Commw. Ct. 2018). “53 Pa. C.S. § 8811(a). Subsection (b), on the other hand, sets forth several "exceptions" from taxation for specific kinds of property, including signs and sign structures; machinery, tools, appliances and equipment in a mill, mine, manufactory or industrial establishment; silos…”

Erie-W. PA Port Auth. & Commodore Perry Yacht Club v. Erie Cnty. Bd. of Assessment Appeals & The SD of the City of Erie ~ Appeal of: The Sch. Dist. of the City of Erie (Pa. Commw. Ct. 2019). “The trial court reasoned that the facts in the present case could not be distinguished from 4 those in Bay Harbor and, further, Section 8811(a) of the Consolidated County Assessment Law (Assessment Law),3 53 Pa. C.S. §8811(a), does not identify floating docks as taxable real…”

In Re: Consol. Appeals of Chester-Upland SD from the Decisions of the Bd. of Assessment Appeals of Delaware Cnty., PA for Various Tax Years & Various Real Props. ~ Appeals of: Chichester SD (Pa. Commw. Ct. 2018). “53 Pa. C.S. § 8811(a). Subsection (b), on the other hand, sets forth several “exceptions” from taxation for specific kinds of property, including signs and sign structures; machinery, tools, appliances and equipment in a mill, mine, manufactory or industrial establishment; silos…”

Circle of Seasons Charter Sch. v. Nw. Lehigh S.D. (Pa. Commw. Ct. 2022).

— 53 Pa. Cons. Stat. § 8811(a)(1)(ii) — 1 case

Bucks Cnty. Water & Sewer Auth. v. E.M. Ridge, L.P. Ridge ~ Appeal of: E.M. Ridge (Pa. Commw. Ct. 2023).

— 53 Pa. Cons. Stat. § 8811(a)(1)(iii) — 2 cases

S.L. Allen & L.L. Allen, h&w v. Juniata Cnty. Bd. of Assessment Appeals v. Juniata Cnty. & Juniata Cnty. SD (Pa. Commw. Ct. 2018). “” 53 Pa. C.S. §8811(a)(1)(iii). Taxpayers argued that the structure was merely a shed, which was not attached to the ground or connected to water, sewer, gas or electric facilities, and thus not taxable.”

— 53 Pa. Cons. Stat. § 8811(a)(1)(iv) — 1 case

Erie-W. PA Port Auth. & Commodore Perry Yacht Club v. Erie Cnty. Bd. of Assessment Appeals & The SD of the City of Erie ~ Appeal of: The Sch. Dist. of the City of Erie (Pa. Commw. Ct. 2019). “The trial court reasoned that the facts in the present case could not be distinguished from 4 those in Bay Harbor and, further, Section 8811(a) of the Consolidated County Assessment Law (Assessment Law),3 53 Pa. C.S. §8811(a), does not identify floating docks as taxable real…”

— 53 Pa. Cons. Stat. § 8811(a)(ii) — 1 case

— 53 Pa. Cons. Stat. § 8811(b) — 2 cases

In Re: Consol. Appeals of Chester-Upland SD from the Decisions of the Bd. of Assessment Appeals of Delaware Cnty., PA for Various Tax Years & Various Real Props. ~ Appeals of: Chichester SD (Pa. Commw. Ct. 2018). “53 Pa. C.S. § 8811(a). Subsection (b), on the other hand, sets forth several “exceptions” from taxation for specific kinds of property, including signs and sign structures; machinery, tools, appliances and equipment in a mill, mine, manufactory or industrial establishment; silos…”

— 53 Pa. Cons. Stat. § 8811(b)(4) — 2 cases

In Re: Consol. Appeals of Chester-Upland SD from the Decisions of the Bd. of Assessment Appeals of Delaware Cnty., PA for Various Tax Years & Various Real Props. ~ Appeals of: Chichester SD (Pa. Commw. Ct. 2018). “53 Pa. C.S. § 8811(a). Subsection (b), on the other hand, sets forth several “exceptions” from taxation for specific kinds of property, including signs and sign structures; machinery, tools, appliances and equipment in a mill, mine, manufactory or industrial establishment; silos…”

— 53 Pa. Cons. Stat. § 8811(b)(5) — 1 case

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