PRINTER'S NO. 1930
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1646
Session of
2023
INTRODUCED BY PIELLI, KAZEEM, MADDEN, BOROWSKI, KRAJEWSKI,
STEELE, SHUSTERMAN, SANCHEZ, KHAN, SCHLOSSBERG, FREEMAN,
CERRATO, HANBIDGE, CIRESI, HILL-EVANS, SMITH-WADE-EL, CEPEDA-
FREYTIZ AND HOWARD, AUGUST 29, 2023
REFERRED TO COMMITTEE ON COMMERCE, AUGUST 29, 2023
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in assessments of persons and
property, providing for delinquent real estate tax
notification; and imposing duties on the Department of
Community and Economic Development.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Chapter 85 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a subchapter to read:
SUBCHAPTER G
DELINQUENT REAL ESTATE TAX NOTIFICATION
Sec.
8591. Scope of subchapter.
8592. Definitions.
8593. Designation forms.
8594. Construction.
§ 8591. Scope of subchapter.
This subchapter relates to delinquent real estate tax
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notification.
§ 8592. Definitions.
The following words and phrases when used in this subchapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Community and Economic
Development.
"Designated individual." Any of the following persons
designated by an owner who is an incapacitated adult or older
adult to receive notification regarding delinquent real estate
taxes on behalf of the owner because the owner is unable or has
limited ability to receive or manage the delinquent real estate
tax notice:
(1) A next of kin of the owner.
(2) An agent, guardian, trustee or other representative
of the owner under authority granted in accordance with 20
Pa.C.S. (relating to decedents, estates and fiduciaries).
"Designation form." The form developed by the department in
accordance with section 8593 (relating to designation forms).
"Incapacitated adult." An individual who is 18 years of age
or older and:
(1) resides in a hospital, assisted living facility,
rehabilitation facility or other health care or treatment
facility; or
(2) has a serious health condition.
"Local taxing authority." As follows:
(1) A political subdivision that levies real estate
taxes.
(2) The term includes a county, city, borough,
incorporated town, township, home rule municipality, optional
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plan municipality, optional charter municipality, school
district, institution district or a similar general purpose
unit of government that may be created or authorized by
statute.
"Older adult." An individual who is 60 years of age or
older.
"Owner." As defined in section 102 of the act of July 7,
1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law.
§ 8593. Designation forms.
(a) Development.--The department shall develop a designation
form to be used by an owner who is an incapacitated adult or
older adult to assign a designated individual to receive any
notification regarding delinquent real estate taxes on the
owner's real property.
(b) Contents.--The designation form shall contain the
following information:
(1) The name of the owner.
(2) The date of birth of the owner.
(3) The telephone number, email address and other
contact information of the owner.
(4) The address of the owner's real property.
(5) The name of the owner's designated individual.
(6) The address, telephone number, email address and
other contact information of the owner's designated
individual.
(7) The relationship of the designated individual to the
owner.
(c) Public notice.--The department shall make the
designation form, along with any explanation, instructions or
other information deemed necessary by the department, available
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through the following means:
(1) Posting the designation form and other information
on the publicly accessible Internet website of the
department.
(2) Distributing a physical copy of the designation form
and other information on an annual basis to each local taxing
authority upon request of the local taxing authority.
(3) Distributing a physical copy of the designation form
and other information on an annual basis to each area agency
on aging in this Commonwealth.
(d) Completion.--An owner may complete a designation form
and send the designation form to the appropriate local taxing
authority.
(e) Local taxing authority.--
(1) A local taxing authority that receives a completed
designation form shall thereafter send notification regarding
delinquent real estate taxes on the owner's real property to
the designated individual specified in the designation form.
(2) The following apply to notification regarding a
scheduled sheriff's sale of the owner's real property:
(i) Notification must first be made by mail to the
designated individual's address at least 90 days prior to
the sheriff's sale.
(ii) Subsequent notification must be made by both
email and telephone not later than 60 days prior to the
sheriff's sale.
(f) Rescission.--An owner who submitted a designation form
may rescind the assignment by providing written notice of the
rescission to the local taxing authority.
§ 8594. Construction.
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This subchapter shall not affect any authority granted in
accordance with 20 Pa.C.S. (relating to decedents, estates and
fiduciaries).
Section 2. This act shall take effect in 60 days.
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