Trial Engrossment of Amendment A05803 to House Bill 1647 P.N. 3793, Regular Session 2019-2020

A05803

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1647

Session of

2019

INTRODUCED BY EMRICK, BARRAR, CIRESI, T. DAVIS, DUNBAR, FREEMAN,

GILLEN, GREINER, HAHN, HELM, JAMES, KNOWLES, MACKENZIE,

MILLARD, MOUL, NEILSON, PICKETT, PYLE, RYAN, SIMMONS,

ZIMMERMAN AND ROWE, JUNE 18, 2019

AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,

AS AMENDED, MAY 19, 2020

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; and providing for cancellation and

postponement of tax sales and for collection and payment over

of taxes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Sections 7 and 25 of the act of May 25, 1945

(P.L.1050, No.394), known as the Local Tax Collection Law, are

amended to read:

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) If any taxpayer fails to receive notice during the first

year of occupancy, such taxpayer may request that the taxing

district waive any penalties that may be applied according to

this act. The tax collector of such taxing district shall waive

all penalties applied under section 10 by such taxing district

after being provided with a copy of such taxpayer's deed showing

the date of the property transfer, and such taxpayer shall be

responsible for all remaining taxes.

Section 25. Collection and Payment Over of Taxes.--(a) The

tax collector shall keep a correct account of all moneys

collected by him as taxes under the authority of any duplicate

or duplicates in his possession. He shall mark "paid" on each

duplicate, at the name of each taxable, the amount of taxes paid

and the date on which payment was made.

(b) The tax collector shall on or before the tenth day of

each month, or more frequently if required by ordinance or

resolution of the taxing district, provide a true, verified

statement, in writing on a form approved by the Department of

Community and Economic Development, to the secretary or clerk of

the taxing district or, in the case of cities of the third

class, to the director of accounts and finance for all taxes

collected for such taxing district during the previous month or

period, giving the names of taxables, the amount collected from

each, along with discounts granted or penalties applied, if any,

and the total amount of taxes received, discounts granted and

penalties applied. The tax collector shall include with each

statement made under this section a reconciled monthly tax

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collector's report for each type of tax collected for each

taxing district. The report shall be reconciled from the tax

duplicates to the amount of taxes remaining to be collected. A

taxing district may require the elected tax collector to provide

it with additional information supplementing that set forth on

the form approved by the Department of Community and Economic

Development.

including the reconciled reports, within the prescribed period,

the taxing district may impose a late filing fee in accordance

with this section. Such fee shall not exceed twenty dollars for

each day or part of a day, excluding Saturdays, Sundays and

holidays, for the first six days that a statement with

reconciled reports is overdue, and such fee shall not exceed ten

dollars for each day or part of a day, excluding Saturdays,

Sundays and holidays, for each day after such sixth day that a

statement with reconciled reports is overdue. The maximum fee

payable with respect to a single statement with reconciled

reports shall not exceed two hundred fifty dollars. If a taxing

district determines that there is a reasonable cause for failure

to timely file the statement with reconciled reports under this

section, the taxing district may waive the late filing fees. A

taxing district shall receive an overdue statement with

reconciled reports even if any late filing fee due has not been

paid, but the statement with reconciled reports shall not be

considered filed until all fees have been paid. No further late

filing fees shall be incurred, notwithstanding the fact that the

statement with reconciled reports is not considered filed.

(d) The tax collector shall pay over on or before the tenth

day of each month, or more often if required by ordinance or

A05803 - 3 -

resolution of the taxing district, to the treasurer of the

taxing district all moneys collected as taxes during the

previous month or period and take his receipt for the same.

(e) The tax collector shall, at any time on demand of any

taxing district, exhibit any duplicate in his possession showing

the uncollected taxes as of any date.

(f) The tax collector as part of his verified statement to

the taxing district shall include details of any penalties

forgiven under section 7. The tax collector shall provide to the

taxing district the amount of penalties forgiven, the name of

the taxpayers who were granted forgiveness and the date of the

deed transfers.

(B) A TAXING DISTRICT SHALL WAIVE A PENALTY CHARGED UNDER

SECTION 10 FOR REAL ESTATE TAXES IF THE TAXPAYER REQUESTS A

WAIVER OF PENALTY WITHIN A YEAR FROM THE DATE OF TRANSFER OF

OWNERSHIP TO THE TAXPAYER AND THE TAXPAYER ATTESTS THAT A NOTICE

WAS NOT RECEIVED. THE TAXPAYER MUST PROVIDE THE TAXING DISTRICT

WITH A COPY OF THE DEED SHOWING THE DATE OF REAL PROPERTY

TRANSFER, AND THE TAXPAYER IS RESPONSIBLE FOR THE REMAINING TAX

DUE. THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT SHALL

DEVELOP AND MAKE AVAILABLE TO EACH TAXING DISTRICT A FORM BY

WHICH A TAXPAYER MAY REQUEST A WAIVER OF PENALTY UNDER THIS

SECTION.

Section 2. The act is amended by adding a section to read:

Section 41.1. Cancellation and Postponement of Tax Sales.--

(a) A county tax claim bureau may cancel or postpone a real

estate tax upset sale in calendar year 2020 required by section

601(a) of the act of July 7, 1947 (P.L.1368, No.542), known as

the Real Estate Tax Sale Law.

(b) The bureau shall give notice of a cancellation or

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postponement of a sale before October 1, 2020, in accordance

with section 602 of the Real Estate Tax Sale Law.

postponement of a sale in calendar year 2020, the requirements

of section 602 of the Real Estate Tax Sale Law regarding the

schedule of the date of sale shall not apply in calendar year

2020.

(d) All county tax claim bureaus shall resume upset sales in

calendar year 2021 and each year thereafter in accordance with

the requirements of section 601(a) of the Real Estate Tax Sale

Law.

Section 2 3. This act shall take effect in 60 days. as

follows:

(1) The amendment of section 7 of the act shall take

effect in 60 days.

(2) The remainder of this act shall take effect

immediately.

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