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05/23/2024 08:04 PM
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Senate of Pennsylvania
Session of 2021 - 2022 Regular Session


Posted: December 17, 2021 11:24 AM
From: Senator Patrick M. Browne
To: All Senate members
Subject: Bonding Requirement for Tax Collectors
In the near future, I plan to introduce legislation that would update the bonding requirements for Tax Collectors.  The landscape of real estate tax collections in Pennsylvania has changed drastically since Section 4 of the Local Tax Collection Law was written in 1945.  Municipal and County codes have been updated as they relate to bonding requirements and this legislation would create parity between the existing statutes.
A bond is required for all Tax Collectors and without it an individual may not assume the office. Increasingly, there are situations where elected tax collectors have been refused bonding to perform their tax collection responsibilities, not because they are bad actors, but due to frivolous lawsuits or other issues not necessarily indicative of risk.  
My legislation will enable Tax Collectors to be bonded without prejudice under Section 4 and 4.5 of the Local Tax Collection Law.   In lieu of a bond, it also allows the taxing district to purchase insurance which covers the same events of loss and insures the taxing district against the same misconduct as the bond.
By establishing the bonding protocols in this bill, this initiative will help to ensure that duly elected officials are able to take office and serve the taxpayers that elected them without obstruction from groups or entities who seek to subvert the election of a respective Tax Collector.

Introduced as SB1036