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Pennsylvania State Senate
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=S&SPick=20130&cosponId=11262
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Senate of Pennsylvania
Session of 2013 - 2014 Regular Session

MEMORANDUM

Posted: January 23, 2013 03:44 PM
From: Senator John P. Blake
To: All Senate members
Subject: Blake: Mobile Home Tax Delinquency
 
In the near future, I will introduce a refined version of Senate Bill 1379 from the 2011-2012 Session. The bill would amend Title 75 (Vehicles), of the PA Consolidated Statutes, to require sellers of mobile and manufactured homes to obtain a tax status certification as a condition of the sale.

This proposal was prompted by concerns expressed by a county tax claim official who expressed frustration at the high number of mobile home owners who sell vehicles on which they owe delinquent property taxes and subsequently move out of state. Since no title or tax status check is required by Pennsylvania law for such sales, the new owners often learn of the delinquent taxes - which are assessed to the parcel number, not the owner - only after the sale is final and then risk losing their homes at a county tax sale.

Under this legislation, the tax status certification would include a statement from the tax collection authority of the municipality and the county tax claim bureau or equivalent office of the county in which the vehicle is situated. If the vehicle has not been assessed as an improvement on real property, no taxes could be owed; hence, the certification will state that there is no tax liability for the parcel. If current or delinquent taxes are due at the time of sale, the owner will be required to pay those taxes before the sale may be completed. This legislation will assist our municipalities and tax collection authorities in collecting delinquent taxes and ensuring that upstanding citizens are not harmed by another’s delinquent obligation.

The proposal has been informed by and has the support of the Pennsylvania Manufactured Housing Association and a host of county tax claim officials from around the state.

Last session’s co-sponsors included Senators: Hughes, Fontana, Costa, Solobay, Brewster, Rafferty, Schwank, Tartaglione, Earll, and Boscola.

If you have questions about this legislation, please contact Kyle Mullins of my staff at 717-787-6481 or kmullins@pasenate.com.



Introduced as SB706