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Lower Macungie Township Administration Building
3402 Brookside Road
Macungie, PA 18062
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Phone: (610) 965-9933
Fax: (610) 965-9174

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Topton Borough Hall
205 S Callowhill St.
Topton, PA 19562
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160A East Wing
Harrisburg, PA 17120-2134
Phone: (717) 787-1000
Fax: (717) 782-2893
House Approves Mackenzie’s Bill to Exempt Volunteer Emergency Service Organizations from Realty Transfer Taxes
HARRISBURG – The Pennsylvania House of Representatives on Tuesday approved Rep. Ryan Mackenzie’s (R-Berks/Lehigh) legislation to help volunteer emergency service organizations better serve their communities by exempting them from realty transfer taxes.

“Many volunteer emergency service organizations, such as three Berks County fire companies located within the 134th Legislative District, have merged and consolidated to save resources, as recommended by the state fire commissioner,” said Mackenzie. “By doing so, these organizations increase public safety in our communities, have shorter response times and generate better avenues for emergency personnel training. On the down side, however, they find that they are being penalized with realty transfer taxes, which imposes an expensive burden on them.”

The Commonwealth currently collects a realty transfer tax, which is imposed at the rate of 1 percent, on the value of the real estate being transferred by deed, instrument, long-term lease or other writing. Both the grantor and grantee are held jointly liable for payment of this tax; counties can also impose an additional local realty transfer tax.

Measures in House Bill 465 would exempt volunteer fire companies and volunteer rescue companies from the realty transfer tax when merging or consolidating, or just conducting a normal sale or acquisition of real estate.

Currently, some real estate transfers are exempt from the realty transfer tax, including transfers among family members, governmental units, religious organizations, shareholders or partners, and to or from nonprofit industrial development agencies.

House Bill 465 now awaits consideration in the Senate. For more legislative information, visit Mackenzie’s website at or follow his legislative Facebook page at

Representative Ryan Mackenzie
134th District
Pennsylvania House of Representatives

Media Contact: Lauren Whetzel
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