PRINTER'S NO. 3021
No. 2364 Session of 1978
INTRODUCED BY McCLATCHY, PYLES, GREENLEAF, HASAY, THOMAS,
GEESEY, PETERSON AND WILT, APRIL 12, 1978
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 12, 1978
AN ACT
1 Amending the act of July 7, 1947 (P.L.1368, No.542), entitled
2 "An act amending, revising and consolidating the laws
3 relating to delinquent county, city, except of the first and
4 second class and second class A, borough, town, township,
5 school district, except of the first class and school
6 districts within cities of the second class A, and
7 institution district taxes, providing when, how and upon what
8 property, and to what extent liens shall be allowed for such
9 taxes, the return and entering of claims therefor; the
10 collection and adjudication of such claims, sales of real
11 property, including seated and unseated lands, subject to the
12 lien of such tax claims; the disposition of the proceeds
13 thereof, including State taxes and municipal claims recovered
14 and the redemption of property; providing for the discharge
15 and divestiture by certain tax sales of all estates in
16 property and of mortgages and liens on such property, and the
17 proceedings therefor; creating a Tax Claim Bureau in each
18 county, except a county of the first class, to act as agent
19 for taxing districts; defining its powers and duties,
20 including sales of property, the management of property taken
21 in sequestration, and the management, sale and disposition of
22 property heretofore sold to the county commissioners, taxing
23 districts and trustees at tax sales; providing a method for
24 the service of process and notices; imposing duties on taxing
25 districts and their officers and on tax collectors, and
26 certain expenses on counties and for their reimbursement by
27 taxing districts; and repealing existing laws," postponing
28 the sale of real estate of certain persons for tax
29 delinquencies.
30 The General Assembly of the Commonwealth of Pennsylvania
31 hereby enacts as follows:
1 Section 1. Section 601, act of July 7, 1947 (P.L.1368,
2 No.542), known as the "Real Estate Tax Sale Law," is amended by
3 adding subsections to read:
4 Section 601. Date of Sale.--* * *
5 (c) A residential property owned by any of the following
6 persons for at least three years before the effective date of
7 this act shall not be exposed to sale whenever they qualify for
8 this treatment by filing an affidavit with the bureau on a form
9 prepared and supplied by the county, stating under oath:
10 (1) That such person is the owner of record.
11 (2) That the property is used as his or her residence.
12 (3) The address of the property, the municipality in which
13 it is located, its lot and block and its present assessed
14 valuation.
15 (4) That such person is sixty-five years of age or older, or
16 totally disabled, or if the property is owned by a husband and
17 wife, that the principal wage earner is sixty-five years of age
18 or older or totally disabled.
19 (5) That the income of the owner or owners from whatever
20 source derived, including but not limited to salaries, wages,
21 bonuses, commissions, income from self-employment, alimony,
22 support money, cash public assistance and relief, the gross
23 amount of any pensions or annuities including railroad
24 retirement benefits, all benefits received under the Federal
25 Social Security Act (except medicare benefits), all benefits
26 received under State unemployment insurance laws and veterans'
27 disability payments, all interest received from the Federal or
28 any state government, or any instrumentality or political
29 subdivision thereof, realized capital gains, rentals, workmen's
30 compensation and the gross amount of loss of the insurance
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1 benefits, life insurance benefits and proceeds (except the first
2 five thousand dollars of the total of death benefit payments),
3 and gifts of cash or property (other than transfers by gift
4 between members of a household) in excess of total value of
5 three hundred dollars, but not including surplus food or other
6 relief in kind supplied by a governmental agency or property tax
7 assistance was ten thousand dollars or less in the calendar year
8 in which the tax was levied.
9 (6) That the property in question is not rental property and
10 is not used in whole or in part for commercial purposes.
11 (d) Whenever the property subject to subsection (c) is sold
12 voluntarily or the owner dies the tax delinquency shall be
13 liquidated within three months thereafter or the property shall
14 again be exposed to sale to pay it.
15 Section 2. This act shall take effect immediately.
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