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2025 Pennsylvania Consolidated & Unconsolidated Statutes
Title 68 - REAL AND PERSONAL PROPERTY
Chapter 21 - Land Banks
Section 2121 - Exemption from realty transfer tax
Universal Citation:
68 PA Cons Stat § 2121 (2025)
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§ 2121. Exemption from realty transfer tax.
A transfer of real property to or from a land bank shall be exempt from both the State and local realty transfer tax under Articles XI-C and XI-D of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, and section 301.1 of the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act.
(Nov. 3, 2022, P.L.1934, No.125, eff. 60 days)
2022 Amendment. Act 125 added section 2121.
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