Pennsylvania Consolidated Statutes

74 Pa. Cons. Stat. § 1781 (2026)

Exemption from taxation.

✓ current as of May 2026

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SUBCHAPTER E

MISCELLANEOUS PROVISIONS

Sec.

1781. Exemption from taxation.

1782. Rights and remedies preserved.

1783. Officers and employees continued.

1784. Continuance of bonds.

1785. Repeal.

1786. Special prosecutor for mass transit.

§ 1781. Exemption from taxation.

The effectuation of the authorized purposes of an authority created or continued under this chapter shall and will be in all respects for the benefit of the people of this Commonwealth, for the increase of their commerce and prosperity and for the improvements of their health and living conditions, and, since an authority will, as a public instrumentality of the Commonwealth, be performing essential governmental functions in effectuating such purposes, such an authority shall not be required to pay any taxes or assessments of any kind or nature whatsoever, now in existence or to be enacted in the future, whether imposed by the Commonwealth or by any government agency upon any property or the income therefrom acquired or used or permitted to be used by an authority for such purposes, and the bonds issued by any authority, their transfer and the income therefrom, including any profits made on the sale thereof, shall at all times be free from State and local taxation within this Commonwealth. This exemption shall not extend to gift, estate, succession or inheritance taxes or any other taxes not levied directly on the bonds, the transfer thereof, the income therefrom or the realization of profits on the sale thereof.

Notes of Decisions

Cited in 2 cases, 2001–2003 · leading case: Se. Pennsylvania Transp. Auth. v. Bd. of Revision of Taxes, 833 A.2d 710 (Pa. 2003).

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Se. Pennsylvania Transp. Auth. v. Bd. of Revision of Taxes, 833 A.2d 710 (Pa. 2003). · cites it 2× “See 74 Pa.C.S. § 1781 ("such an authority shall not be required to pay any taxes or assessments of any kind or nature whatsoever, now in existence or to be enacted in the future, whether imposed by the Commonwealth or by any government agency upon any property or the income…”

Se. Pennsylvania Transp. Auth. v. Bd. of Revision of Taxes, 777 A.2d 1234 (Pa. Commw. Ct. 2001). · cites it 2× “Section 1781 of the Law, 74 Pa.C.S. § 1781 exempts an authority created under the Law from taxation of any property or income if the property or income is used for *1239 the benefit of the people of the Commonwealth.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.