Pennsylvania § 9372 Tax exempt status

Pennsylvania Statutes

§ 9372 — Tax exempt status

Pennsylvania § 9372

JurisdictionPennsylvania

Title 24EDUCATION

PartPART VI

Ch. 93PUBLIC LIBRARY CODE

Subch.MISCELLANEOUS PROVISIONS

This text of Pennsylvania § 9372 (Tax exempt status) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

24 Pa. Cons. Stat. § 9372 (2026).

Text

(a)Exemption from local taxes.--

(1)Subject to paragraph (2), the following shall be exempt from county, city, borough, town, township, school, bounty, poor or head taxes:

(i)A building owned and occupied by a local library.

(ii)The land on which a local library stands.

(iii)Land that is immediately and necessarily appurtenant to a local library.

(2)Paragraph (1) applies even if some portion of the building or land yields rental income to the corporation or association managing the library, if the net rental receipts of the corporation or association are used solely to maintain the library.

(b)Exemption from inheritance taxes.--A gift, devise, grant or endowment made to a local or national library shall be free from collateral inheritance tax.

(c)Exemption for investment int

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Exemption from local taxes.--

(1) Subject to paragraph (2), the following shall be exempt from county, city, borough, town, township, school, bounty, poor or head taxes:

(i) A building owned and occupied by a local library.

(ii) The land on which a local library stands.

(iii) Land that is immediately and necessarily appurtenant to a local library.

(2) Paragraph (1) applies even if some portion of the building or land yields rental income to the corporation or association managing the library, if the net rental receipts of the corporation or association are used solely to maintain the library.

(b) Exemption from inheritance taxes.--A gift, devise, grant or endowment made to a local or national library shall be free from collateral inheritance tax.

(c) Exemption for investment interest.--A gift, endowment or fund of a local library which is invested in an interest-bearing security shall be exempt from State tax on money at interest, if that income is used solely for the purchase of books or the maintenance of the library.