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PRINTER'S NO. 487
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
467
Session of
2017
INTRODUCED BY DeLUCA, V. BROWN, D. COSTA AND McNEILL,
FEBRUARY 13, 2017
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 13, 2017
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 notices of taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 6 of the act of May 25, 1945 (P.L.1050,
No.394), known as the Local Tax Collection Law is amended to
read:
Section 6. Notices of Taxes.--(a) When any duplicate of
taxes assessed is issued and delivered by any taxing district to
the tax collector, he shall within thirty days after receiving
the tax duplicate, unless such time shall be extended by the
taxing district, notify every taxable whose name appears on such
duplicate: Provided, however, That a tax notice shall be sent to
every taxable whose name appears on the duplicate not later than
the first day of July following receipt of the tax duplicate, or
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not later than fifteen days after the duplicate of taxes
assessed is issued and delivered by the taxing district to the
tax collector if such delivery is after the sixteenth day of
June: And provided further, That municipalities that have
adopted a home rule charter under the act of April 13, 1972
(P.L.184, No.62), known as the "Home Rule Charter and Optional
Plans Law," may establish a different date for the sending of
tax notices to taxables. Such notice shall contain--(1) the date
of the tax notice; (2) the rate or rates of taxation; (3) the
valuation and identification of the real property of such
taxpayer; (4) the occupation valuation of such taxpayer, if any;
(5) the several amounts of real and personal property and
personal taxes for which said taxpayer is liable for the current
year; (6) the total amount of said taxes; (7) a statement that
such taxes are due and payable; and (8) a request for payment
thereof. A separate notice shall be issued for each parcel of
real property of a taxable. Personal property and personal taxes
may be included on any one of such tax notices. Such notice
shall further designate a place and time where the taxes shall
be paid and state the time during which an abatement of tax will
be allowed, when full amount of tax will be collected, and when
an additional percentage will be added as a penalty. Such notice
shall be mailed or delivered to the last known post office
address of each of said taxables. Any such notice may include
information as to taxes levied by two or more taxing districts.
The Department of Community and Economic Development shall
prepare a uniform form of tax notice and supply specimen copies
thereof to the county commissioners of the several counties for
distribution to tax collectors.
(b) (1) If a mortgage servicer requests a copy of the
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notice under subsection (a) from the tax collector on behalf of
a customer of the mortgage servicer, the tax collector shall
transmit a copy of the notice to the mortgage servicer within
ten days of the request.
(2) If a tax collector transmits a copy of the notice to the
the mortgage servicer under clause (1), the tax collector shall
transmit the notice under subsection (a) to the customer and a
copy of the notice to the mortgage servicer for the next year
and each year thereafter. In a conspicuous manner, the notice to
the customer shall state as follows:
A copy of this notice has been sent to (insert name of
mortgage servicer) at the following address:
(insert address of mortgage servicer)
(3) The mortgage servicer may opt out of receiving a copy of
the notice under clause (2) via request to the tax collector if
the servicing obligation is transferred to another mortgage
servicer. The tax collector shall notify the customer if the
mortgager servicer opts out of receiving a copy of the notice
under clause (2) and that the notice under clause (2) will cease
to be transmitted to the mortgage servicer.
(4) As used in this subsection, the term "mortgage servicer"
shall mean the last person to whom a mortgagor has been
instructed by a mortgagee or prior servicer to send payments for
the loan secured by a mortgage. A person lawfully transmitting a
payoff statement is considered the mortgage servicer for the
mortgage described in the payoff statement.
Section 2. This act shall take effect in 60 days.
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