Regular Session 2021-2022 House Bill 0430 P.N. 2274

SENATE AMENDED

PRIOR PRINTER'S NOS. 407, 1322

PRINTER'S NO. 2274

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

430

Session of

2021

INTRODUCED BY EMRICK, GREINER, MILLARD, MALONEY, RYAN,

R. MACKENZIE, MOUL, PICKETT, FREEMAN, ROWE, R. BROWN,

NEILSON, KEEFER, WEBSTER, B. MILLER, ZIMMERMAN, RADER,

M. MACKENZIE, HELM, SCHLEGEL CULVER, O'MARA, DRISCOLL,

WHEELAND, GILLEN AND HERSHEY, FEBRUARY 8, 2021

SENATOR DUSH, LOCAL GOVERNMENT, IN SENATE, AS AMENDED,

OCTOBER 19, 2021

AN ACT

Amending the act of May 25, 1945 (P.L.1050, No.394), entitled

"An act relating to the collection of taxes levied by

counties, county institution districts, cities of the third

class, boroughs, towns, townships, certain school districts

and vocational school districts; conferring powers and

imposing duties on tax collectors, courts and various

officers of said political subdivisions; and prescribing

penalties," further providing for effect of failure to

receive tax notice.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 7 of the act of May 25, 1945 (P.L.1050,

No.394), known as the Local Tax Collection Law, is amended to

read:

Section 7. Effect of Failure to Receive Tax Notice.--(a)

Failure to receive notice shall not relieve any taxpayer from

the payment of any taxes imposed by any taxing district, and

such taxpayer shall be charged with his taxes as though he had

received notice.

(b) (1) Notwithstanding any other provision of law, a

taxing district shall, within ninety days of the effective date

of this subsection, by ordinance or resolution, require a tax

collector to waive additional charges for real estate taxes

beginning in the first tax year after the effective date of this

subsection, if the taxpayer DOES ALL OF THE FOLLOWING :

(i) requests a waiver of additional charges within twelve

months from the date of transfer of ownership to the taxpayer

PROVIDES A WAIVER REQUEST OF ADDITIONAL CHARGES TO THE TAX

COLLECTOR IN POSSESSION OF THE CLAIM WITHIN TWELVE MONTHS OF A

QUALIFYING EVENT ;

(ii) attests that a notice was not received;

(iii) provides the tax collector with a copy of the deed

showing the date of real property transfer; and

(III) PROVIDES THE TAX COLLECTOR IN POSSESSION OF THE CLAIM

WITH ONE OF THE FOLLOWING:

(A) A COPY OF THE DEED SHOWING THE DATE OF REAL PROPERTY

TRANSFER; OR

(B) A COPY OF THE TITLE FOLLOWING THE ACQUISITION OF A

MOBILE OR MANUFACTURED HOME SUBJECT TO TAXATION AS REAL ESTATE

SHOWING THE DATE OF ISSUANCE OR A COPY OF AN EXECUTED LEASE

AGREEMENT BETWEEN THE OWNER OF A MOBILE OR MANUFACTURED HOME AND

THE OWNER OF A PARCEL OF LAND ON WHICH THE MOBILE OR

MANUFACTURED HOME WILL BE SITUATED SHOWING THE DATE THE LEASE

COMMENCES; AND

(iv) notifies the tax collector of the waiver claim and pays

the face value amount of the tax notice for the real estate tax

with the application WAIVER REQUEST .

(2) The Department of Community and Economic Development

shall develop and make available to each taxing district a form

20210HB0430PN2274 - 2 -

<--

by which a taxpayer may request a waiver of penalty ADDITIONAL

CHARGES under this section , WHICH SHALL INCLUDE A SPACE FOR

ATTESTATION BY THE TAXPAYER .

(3) A taxpayer granted a waiver and paying real estate tax

as provided in this subsection shall not be subject to an action

at law or in equity for an additional charge, and a ANY CLAIM

EXISTING OR lien filed for an additional charge shall be deemed

satisfied.

(4) A TAX COLLECTOR THAT ACCEPTS A WAIVER AND PAYMENT IN

GOOD FAITH IN ACCORDANCE WITH THIS SUBSECTION SHALL NOT BE

PERSONALLY LIABLE FOR ANY AMOUNT DUE OR ARISING FROM THE REAL

ESTATE TAX THAT IS THE SUBJECT IN THE WAIVER.

(4) (5) As used in this section, the following words and

phrases shall have the meanings given to them in this subsection

unless the context clearly indicates otherwise:

The term "additional charge" shall mean any interest, fee,

penalty or charge accruing to and in excess of the face amount

of the real estate tax as provided in the real estate tax

notice.

THE TERM "QUALIFYING EVENT" SHALL MEAN:

(I) FOR PURPOSES OF REAL PROPERTY, THE DATE OF TRANSFER OF

OWNERSHIP.

(II) FOR PURPOSES OF MANUFACTURED OR MOBILE HOMES, THE DATE

OF TRANSFER OF OWNERSHIP OR THE DATE A LEASE AGREEMENT COMMENCES

FOR THE ORIGINAL LOCATION OR RELOCATION OF A MOBILE OR

MANUFACTURED HOME ON A PARCEL OF LAND NOT OWNED BY THE OWNER OF

THE MOBILE OR MANUFACTURED HOME. THE TERM DOES NOT INCLUDE THE

RENEWAL OF A LEASE FOR THE SAME LOCATION.

The term "tax collector" shall mean a tax collector as

defined in section 2, a delinquent tax collector as provided in

20210HB0430PN2274 - 3 -

<--

section 26.1, THE TAX CLAIM BUREAU OR an alternative collector

of taxes as provided in section 201.1 of the act of July 7, 1947

(P.L.1368, No.542), known as the "Real Estate Tax Sale Law," an

employee, agent or assignee authorized to collect the tax, a

purchaser of claim for the tax or any other person authorized by

law or contract to take action against the person or property of

the taxpayer for the real estate tax. SECURE COLLECTION OF, OR

TAKE ANY ACTION AT LAW OR IN EQUITY AGAINST, THE PERSON OR

PROPERTY OF THE TAXPAYER FOR THE REAL ESTATE TAX OR AMOUNTS,

LIENS OR CLAIMS DERIVED FROM THE REAL ESTATE TAX.

Section 2. This act shall take effect in 90 days.

20210HB0430PN2274 - 4 -

<--