House Approves Cutler Proposal to Exempt Family Farms From Realty Transfer Tax

HARRISBURG – The Pennsylvania House of Representatives today unanimously approved legislation authored by Rep. Bryan Cutler (R-Peach Bottom) that would exempt the transfer of real estate devoted to agriculture for the purpose of business reorganization from the realty transfer tax.


House Bill 761, which would reverse a policy change enacted by the Rendell administration by which the state collects taxes from farm owners who reorganize their agricultural business for corporate liability reasons.


“Pennsylvania’s tax system treats the transfer of agricultural lands differently than it handles other realty transfers,” said Cutler.  “My legislation will ensure that the same tax collection standards are applied to farmland transfers as are used for other similar transactions.”


House Bill 761 would exclude from the realty transfer tax the transmission of real estate devoted to agriculture if the transfer is to a family farm, general, limited or limited liability partnership by a member of the same family and the family directly owns at least 75 percent of the interests in the partnership.  It also would exempt a transfer between members of the same family of an ownership interest in a real estate company, family farm corporation, general, limited or limited liability partnership which owns real estate.


The legislation now goes to the Senate for consideration.


More information about Cutler and his legislative priorities is available at or


State Representative Bryan Cutler

100th District, Pennsylvania House of Representatives

Contact: Nicole Wamsley                     


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