PRIOR PRINTER'S NO. 3654
PRINTER'S NO. 3794
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2460
Session of
2020
INTRODUCED BY STEPHENS, APRIL 28, 2020
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 interim assessment,
duplicate and warrant, for discounts, penalties and notice,
and for collectors required to be in attendance.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 5.1 of the act of May 25, 1945 (P.L.1050,
No.394), known as the Local Tax Collection Law, is amended by
adding a subsection to read:
Section 5.1. Interim Assessment; Duplicate; Warrant.--* * *
(c) For a tax due upon a duplicate issued after both the
effective date of this subsection and an interim assessment
during the year 2020, the following shall apply:
(1) If the whole amount is paid by December 31, 2020, no
penalty may be imposed.
(2) If, as of December 31, 2020, taxes remain unpaid and
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less than six months have elapsed since the date of the tax
notice, the taxing district shall reissue the duplicate to the
selected tax collector in order to permit the taxpayer six
months from the date of the tax notice to pay the taxes before
either a penalty is imposed or a delinquency is declared.
(3) The discount authorized under subsection (b)(1) shall
extend one month beyond the initial discount period authorized.
(4) If the whole amount is not paid by December 31, 2020,
and an extension has not been granted under paragraph (2), the
duplicate shall be declared delinquent.
(C) NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (B), THE
FOLLOWING SHALL APPLY TO REAL ESTATE TAXES DUE UPON A DUPLICATE
ISSUED BY A SCHOOL DISTRICT OF THE SECOND CLASS, THIRD CLASS OR
FOURTH CLASS OR A VOCATIONAL SCHOOL DISTRICT AFTER AN INTERIM
ASSESSMENT DURING CALENDAR YEAR 2020:
(1) THE DISCOUNT AUTHORIZED UNDER SUBSECTION (B)(1) SHALL
EXTEND ONE MONTH BEYOND THE INITIAL DISCOUNT PERIOD AUTHORIZED.
(2) IF THE WHOLE AMOUNT IS PAID BY DECEMBER 31, 2020, NO
PENALTY MAY BE IMPOSED.
(3) IF, AS OF DECEMBER 31, 2020, TAXES REMAIN UNPAID AND
LESS THAN SIX MONTHS HAVE ELAPSED SINCE THE DATE OF THE TAX
NOTICE, THE TAXING DISTRICT SHALL REISSUE THE DUPLICATE TO THE
SELECTED TAX COLLECTOR IN ORDER TO PERMIT THE TAXPAYER SIX
MONTHS FROM THE DATE OF THE ORIGINAL TAX NOTICE TO PAY THE TAXES
BEFORE EITHER A PENALTY IS IMPOSED OR A DELINQUENCY IS DECLARED.
(4) IF THE WHOLE AMOUNT IS NOT PAID AS OF DECEMBER 31, 2020,
AND AN EXTENSION HAS NOT BEEN GRANTED UNDER PARAGRAPH (1), THE
DUPLICATE SHALL BE DECLARED DELINQUENT.
Section 2. Section 10(b) of the act is amended and the
section is amended by adding a subsection to read:
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Section 10. Discounts; Penalties; Notice.--* * *
(a.1) Notwithstanding any provision in subsection (a), for a
tax duplicate issued both after the effective date of this
subsection and during the year 2020 FOR REAL ESTATE TAXES BY A
SCHOOL DISTRICT OF THE SECOND CLASS, THIRD CLASS OR FOURTH CLASS
OR A VOCATIONAL SCHOOL DISTRICT AFTER AN INTERIM ASSESSMENT
DURING CALENDAR YEAR 2020 , taxpayers who fail to make payment of
any taxes charged against them for four months after the date of
the tax notice shall not be charged a penalty. Taxpayers shall
have until December 31, 2020, to make payment of any taxes
charged them without a penalty being added to the taxes due.
(b) (1) If a taxpayer has not paid taxes on real estate
within four months after the date of the tax notice, the tax
collector shall send by first class mail the following notice in
bold print capital letters to the taxpayer:
YOUR REAL ESTATE TAXES HAVE NOT BEEN PAID ON TIME, AND A
PENALTY HAS BEEN ADDED TO THE AMOUNT YOU OWE. IF NOT PAID BY
DECEMBER 31, YOUR REAL ESTATE TAXES WILL BE DELINQUENT. IF YOU
HAVE ANY QUESTIONS, PLEASE CONTACT (NAME OF TAX COLLECTOR) BY
MAIL AT (ADDRESS) OR BY TELEPHONE AT (TELEPHONE NUMBER). IF YOUR
REAL ESTATE TAXES ARE TO BE PAID FROM AN ESCROW ACCOUNT
ESTABLISHED IN CONNECTION WITH YOUR MORTGAGE, YOU SHOULD CONTACT
THE COMPANY MANAGING YOUR ESCROW ACCOUNT.
(2) For a tax duplicate issued FOR REAL ESTATE TAXES during
the CALENDAR year 2020, upon termination of a Statewide
declaration of emergency, THE EXPIRATION OR TERMINATION OF THE
GOVERNOR'S PROCLAMATION OF DISASTER EMERGENCY ISSUED ON MARCH 6,
2020, PUBLISHED AT 50 PA.B. 1644 (MARCH 21, 2020), the tax
collector shall send by first class mail the following
statement:
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IF YOUR REAL ESTATE TAXES HAVE NOT BEEN PAID, YOU HAVE UNTIL
DECEMBER 31, 2020, TO PAY THEM WITHOUT PENALTY. THE DISCOUNT
PERIOD FOR YOUR REAL ESTATE TAXES SHALL BE IN EFFECT UNTIL
(INSERT DATE). IF YOU HAVE ANY QUESTIONS, PLEASE CONTACT
(INSERT NAME OF TAX COLLECTOR) BY MAIL AT (INSERT ADDRESS) OR
BY TELEPHONE AT (INSERT TELEPHONE NUMBER). IF YOUR REAL
ESTATE TAXES ARE TO BE PAID FROM AN ESCROW ACCOUNT
ESTABLISHED IN CONNECTION WITH YOUR MORTGAGE, YOU SHOULD
CONTACT THE COMPANY MANAGING YOUR ESCROW ACCOUNT .
(3) If a taxpayer has not paid by AS OF December 31 1 , 2020,
the tax collector shall mail the following by first class mail:
YOUR REAL ESTATE TAXES HAVE NOT BEEN PAID ON TIME AND A
PENALTY HAS BEEN ADDED TO THE AMOUNT YOU OWE. IF NOT PAID BY
PAID BY JANUARY 31, YOUR REAL ESTATE TAXES WILL BE DELINQUENT
AND WILL BE COME DELINQUENT AS OF JANUARY 1, 2021 . IF YOU HAVE
ANY QUESTIONS, PLEASE CONTACT (INSERT NAME OF TAX COLLECTOR)
BY MAIL AT (INSERT ADDRESS) OR BY TELEPHONE AT (INSERT
TELEPHONE NUMBER). IF YOUR REAL ESTATE TAXES ARE TO BE PAID
FROM AN ESCROW ACCOUNT ESTABLISHED IN CONNECTION WITH YOUR
MORTGAGE, YOU SHOULD CONTACT THE COMPANY MANAGING YOUR ESCROW
ACCOUNT.
* * *
Section 3. Section 13 of the act is amended to read:
Section 13. Collectors Required to Be in Attendance.--(a)
The tax collector shall in person, or by some person duly
authorized, be in attendance for the purpose of receiving and
receipting for taxes on at least three days of each week during
the last two weeks of the period or periods during which
discounts are allowed, at his residence or some other
appropriate place, to be designated by him in the tax notice.
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(b) (1) Subsection (a) shall not apply if the tax collector
posts written notice of the cancellation of attendance at the
entrance to the premises where attendance would have been held
and on the publicly accessible Internet website, if any, of the
municipality for which the tax collector was elected.
(2) As part of the written notice, the tax collector shall
include information on how individuals can pay their taxes to
the tax collector.
(3) This subsection shall expire January 1, 2021.
Section 4. This act shall take effect immediately.
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