PRINTER'S NO. 3764
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2522
Session of
2020
INTRODUCED BY CIRESI, MAY 14, 2020
REFERRED TO COMMITTEE ON FINANCE, MAY 14, 2020
AN ACT
Providing for temporary extension of property tax deadlines and
for exemption from tax collector office hours due to the
Coronavirus Pandemic of 2020.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Coronavirus
Pandemic Property Tax Relief Act of 2020.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Tax collector." An individual or entity elected, appointed
or otherwise required to collect a tax for a taxing district.
"Taxing district." Any of the following entities authorized
under the laws of this Commonwealth to impose a tax on the
assessed value of a taxpayer's real property and that has, or
shares with an overlapping taxing district, a tax collector:
(1) City of any class in this Commonwealth.
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(2) County of any class in this Commonwealth.
(3) Borough, town or township of any class in this
Commonwealth.
(4) School district of any class in this Commonwealth.
"Taxpayer." An individual required to pay taxes to a taxing
district.
Section 3. Property tax relief.
(a) Property tax relief.--Notwithstanding any other
provision of law, a taxing district shall delay the collection
of a tax imposed on the assessed value of a taxpayer's real
property from January 1, 2020, to December 31, 2020, that would
otherwise be due on or prior to December 31, 2020, until 60 days
after the base rate deadline. This subsection does not apply to
taxing districts that extended the base rate deadline in 2020
prior to the effective date of this act.
(b) Fees and penalties.--A taxing district may waive any fee
or penalty otherwise associated with the late payment of a tax
described under subsection (a).
Section 4. Tax collector office hours exemption.
Notwithstanding any other law, a tax collector is not
required to be present at the tax collector's residence or other
place designated in the tax notice for the purpose of receiving
and receipting for taxes during the last two weeks of the period
or periods during which discounts on taxes are allowed.
Section 5. Expiration.
This act shall expire January 1, 2021.
Section 6. Effective date.
This act shall take effect immediately.
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