H1646B1930A02992 NAD:JMT 11/14/23 #90 A02992
AMENDMENTS TO HOUSE BILL NO. 1646
Sponsor: REPRESENTATIVE PIELLI
Printer's No. 1930
Amend Bill, page 1, lines 1 through 5, by striking out all of
said lines and inserting
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
imposing duties on the Department of Community and Economic
Development.
Amend Bill, page 1, lines 8 through 18; pages 2 through 4,
lines 1 through 30; page 5, lines 1 through 3; by striking out
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all of said lines on said pages and inserting
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
an older adult.
(9) Other information as may be determined by the department
as necessary to comply with this section.
(c) The department shall make the designation form, along
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
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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 that
receives a completed designation form or 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.
(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,
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.
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