Regular Session 2023-2024 House Bill 1646 P.N. 2444

PRIOR PRINTER'S NOS. 1930, 2316

PRINTER'S NO. 2444

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, HOWARD, DELLOSO, MAYES, GILLEN, CONKLIN, GREEN AND

FIEDLER, AUGUST 29, 2023

AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,

DECEMBER 13, 2023

AN ACT

Amending the act of July 7, 1947 (P.L.1368, No.542), entitled

"An act amending, revising and consolidating the laws

relating to delinquent county, city, except of the first and

second class and second class A, borough, town, township,

school district, except of the first class and school

districts within cities of the second class A, and

institution district taxes, providing when, how and upon what

property, and to what extent liens shall be allowed for such

taxes, the return and entering of claims therefor; the

collection and adjudication of such claims, sales of real

property, including seated and unseated lands, subject to the

lien of such tax claims; the disposition of the proceeds

thereof, including State taxes and municipal claims recovered

and the redemption of property; providing for the discharge

and divestiture by certain tax sales of all estates in

property and of mortgages and liens on such property, and the

proceedings therefor; creating a Tax Claim Bureau in each

county, except counties of the first and second class, to act

as agent for taxing districts; defining its powers and

duties, including sales of property, the management of

property taken in sequestration, and the management, sale and

disposition of property heretofore sold to the county

commissioners, taxing districts and trustees at tax sales;

providing a method for the service of process and notices;

imposing duties on taxing districts and their officers and on

tax collectors, and certain expenses on counties and for

their reimbursement by taxing districts; and repealing

existing laws," in sale of property, providing for

incapacitated adults and older adults and delinquent real

estate tax notification to designated individual; and

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imposing duties on the Department of Community and Economic

Development.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of July 7, 1947 (P.L.1368, No.542), known

as the Real Estate Tax Sale Law, is amended by adding a section

to read:

Section 619.2. Incapacitated Adults and Older Adults;

Delinquent Real Estate Tax Notification to Designated

Individual.-- (a) 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 a

notification regarding delinquent real estate taxes on the

owner's real property.

(b) 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) A verification that the designated individual is any of

the following:

(i) A next of kin of the owner.

(ii) 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).

(8) Verification that the owner is an incapacitated adult or

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an older adult.

(9) Other information as may be determined by the department

as necessary to comply with this section.

with any explanation, instructions or other information deemed

necessary by the department, available 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 to each local taxing authority.

(3) Distributing a physical copy of the designation form and

other information to each area agency on aging in this

Commonwealth.

(d) An owner may complete a designation form and send the

designation form to the bureau in the county where the real

property is located.

(e) A county tax claim bureau that receives a completed

designation form shall thereafter send notification regarding

delinquent real estate taxes on the owner's real property to

both the owner and the designated individual specified in the

designation form.

(f) An owner who submitted a designation form may rescind

the assignment by providing written notice of the rescission to

the bureau in the county where the real property is located.

(g) In all cases in this act where notice is required to be

provided to an owner, the same notice shall be provided to a

designated individual.

(h) A county tax claim bureau or other public entity LOCAL

TAXING AUTHORITY that receives a completed designation form or

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written notice of rescission under this section shall maintain

the confidentiality of the form or notice. A completed

designation form and written notice of rescission is not

accessible for inspection and duplication under the act of

February 14, 2008 (P.L.6, No.3), known as the "Right-to-Know

Law."

(i) Nothing in this section shall be construed to affect any

authority granted in accordance with 20 Pa.C.S. , INCLUDING, BUT

NOT LIMITED TO, THE APPOINTMENT OF A GUARDIAN BY A COURT OF

COMPETENT JURISDICTION UNDER 20 PA.C.S. CH. 55 (RELATING TO

INCAPACITATED PERSONS).

(j) 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:

"Department," shall mean the Department of Community and

Economic Development.

"Designated individual," shall mean 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.

"Designation form," shall mean the form developed by the

department in accordance with this section.

"Incapacitated adult," shall mean an individual who is at

least eighteen (18) years of age and:

(1) resides in a hospital, assisted living facility,

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rehabilitation facility or other health care or treatment

facility; or

(2) has a 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 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," shall mean an individual who is at least sixty

(60) years of age.

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

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