1Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2Statutes, providing for transfer of ownership of vehicles
3used for human habitation.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Title 75 of the Pennsylvania Consolidated
7Statutes is amended by adding a section to read:

8§ 1111.1. Transfer of ownership of vehicles used for human
9habitation.

10(a) Tax status certification.--If a mobile home or 
11manufactured home that has been anchored to the ground to 
12facilitate connections with electricity, water and sewerage is 
13offered for sale or transfer, the transferor shall obtain a tax 
14status certification from the tax collection authority of the 
15municipality in which the vehicle is situated and the tax claim 
16bureau or equivalent office of the county in which the vehicle 
17is situated. The tax status certification shall be provided to 
18the transferee and the department in conjunction with the 

1transfer of the vehicle and shall include the following:

2(1) the parcel number assigned to the vehicle;

3(2) the amount of current or delinquent taxes owed from
4the parcel number;

5(3) the date upon which a tax for the parcel number will
6accrue and the taxing period that the tax will cover; and

7(4) the addresses and telephone numbers of the tax
8collection authority and tax claim bureau or equivalent
9office.

10(b) Certification obtained by third party.--The transferor
11may request a notary public or other officer empowered to
12administer oaths or a vehicle dealer or its employee licensed by
13the State Board of Vehicle Manufacturers, Dealers and
14Salespersons and authorized by the department to complete
15certificate of title transfer paperwork to obtain the tax status
16certification on his behalf. The person or entity obtaining the
17tax status certification on behalf of the transferor may collect
18a nominal fee for each certification and is not liable to the
19transferor, transferee or a taxing authority for an error or
20omission on the tax status certification or for payment of a tax
21due.

22(c) Taxes due.--If taxes are due from the vehicle, the
23transferor shall pay the taxes in full or cause the taxes to be
24paid in full and an updated tax status certification must be
25issued and provided to the transferee and the department before
26the transfer is completed. Payment shall be made either to the
27taxing authority or other appropriate authority authorized to
28accept payments for delinquent taxes.

29(d) Tax liability.--Issuance of a tax status certification
30under this section relieves the transferor or transferee of the

1vehicle and a third party that secured the tax status
2certification under subsection (b), from tax liability that
3accrued for the vehicle prior to the date the tax status
4certification was issued.

5(e) Issuance of certification.--Notwithstanding any other
6provision of law and regardless of the timing of a tax due to
7accrue to the vehicle, the tax collection authority, Tax Claim
8Bureau or an equivalent office shall issue a tax status
9certification as provided in this section upon request by the
10transferor or transferor's agent.

11Section 2. This act shall take effect in 60 days.