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    Corporation Taxes

    Public Utility Realty Tax

    The public utility realty tax (PURTA) is levied against certain entities furnishing utility services regulated by the Pennsylvania Public Utility Commission or a similar regulatory body. The commonwealth imposes this tax on public utility realty in lieu of local real estate taxes and distributes the local realty tax equivalent to local taxing authorities.

    Overview

    PURTA is a state tax paid by certain utility companies that are regulated by the Pennsylvania Public Utility Commission (PUC) or a similar agency.

    Instead of paying local real estate taxes, these companies pay PURTA to the state. The state then distributes money to local governments (counties, municipalities, school districts) to make up for those lost local taxes.

    All 67 PA counties must submit parcel data and tax rates (millage rates) each year.

    This information helps the state calculate and fairly distribute PURTA funds.

    File in myPATH between Dec. 1 and the end of February.

    Need help? Watch the video: Filing a Parcel and Millage Report

    The Tax Reform Code of 1971 provides for a revenue distribution to local taxing authorities each October 1st.

    “Local Taxing Authority” is defined as a county, city, institution district, borough, town, township, or school district having authority to impose taxes on real estate. By law, a local taxing authority that fails to file its annual report cannot participate in this distribution.

    To take part of the distribution, each LTA is required to file an annual RCT-900 report with the Department of Revenue for the prior tax year information.

    The window to file is Jan. 1 to April 1 in myPATH.

    If your utility is regulated by the PUC or a similar agency, you must file the RCT-127A form.

    • Certain public utilities are required to file an annual report, RCT-127A, with the department; this includes any person, partnership, association, corporation, electric cooperative or other entity furnishing public utility service under the jurisdiction of the Pennsylvania Public Utility Commission or the corresponding regulatory agency of any other state or the federal government on December 31st of the taxable year.

    This includes reporting the value of utility real estate.

    File and pay in myPATH between April 1 and May 1.

    Who

    What to Remit

    Remittance Period Opens

    Deadline

    Counties

    Parcel Data & Millage Rates

    December 1

    Last day of Feb

    Local Taxing Authorities (LTAs)

    RCT-900 Report

    January 1

    April 1

    Public Utility Companies

    RCT-127A Report & Payment

    April 1

    May 1

    The tax is based on the fair market value of a utility’s real estate.

    This is figured using the assessed value and adjusted by a county-specific formula called the common level ratio.

    For detailed and historic Pennsylvania PURTA information, please review the Tax Compendium.

    • Utilities that provide sewage services
    • Municipal authorities providing utility services
    • Easements, pipelines, railroad tracks
    • Machinery or equipment not attached to the land
    • Electric generation land and buildings
    • Other locally taxed properties not covered by PURTA

    If you need assistance or have additional questions, please contact the department at ra-purta@pa.gov.