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Exclusion for farmstead property - 53 Pa. Cons. Stat. § 8585

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     § 8585.  Exclusion for farmstead property.
        (a)  Authorization.--The exclusion for farmstead property
     shall be authorized pursuant to section 2(b)(i) of Article VIII
     of the Constitution of Pennsylvania. This exclusion shall apply
     uniformly to each farmstead property within the taxing
     jurisdiction.
        (b)  General rule.--Any governing body that excludes a
     portion of the value of homestead property under section 8583
     (relating to exclusion for homestead property) shall exclude a
     portion of the assessed value of each farmstead property in the
     political subdivision by a fixed dollar amount established by
     its governing body, not to exceed the amount of the exclusion
     for homestead property under section 8583. The exclusion for
     farmstead property shall be in addition to any exclusion for
     homestead property for which the dwelling on the farm may
     qualify.
        (c)  Farmstead crossing county lines.--If a political
     subdivision is located in more than one county, the exclusion
     for farmstead property computed under subsection (a) for each
     county portion of the political subdivision shall be uniform
     after adjustment for the common level ratios in the respective
     counties.
        (d)  New construction.--The exclusion allowed under
     subsection (b) for a building constructed during the taxable
     year and used as farmstead property shall be prorated in a
     manner consistent with the assessment of real property taxes on
     that building.
        (e)  Reassessment.--After a revision of assessments by means
     of revaluing all properties, the governing body of the political
     subdivision providing an evaluation under this section shall
     adjust the amount of the exclusion for farmstead property as
     follows:
            (1)  if the assessment base is revised by applying a
        change in the established predetermined ratio, the exclusion
        for farmstead property shall be adjusted by the percentage
        change between the existing predetermined ratio and the newly
        established predetermined ratio; or
            (2)  if performing a revision of assessments by revaluing
        all properties and applying an established predetermined
        ratio, the exclusion for farmstead property shall be adjusted
        by dividing the exclusion for farmstead property for the year
        preceding the revision of assessments by the common level
        ratio and multiplying the quotient of that calculation by the
        newly established predetermined ratio.

        Cross References.  Section 8585 is referred to in section
     8586 of this title.

Last modified: November 27, 2007