PRINTER'S NO. 407
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
430
Session of
2021
INTRODUCED BY EMRICK, GREINER, MILLARD, MALONEY, RYAN, CIRESI,
R. MACKENZIE, MOUL, PICKETT, FREEMAN, ROWE, R. BROWN,
NEILSON, KEEFER, WEBSTER, B. MILLER, ZIMMERMAN, RADER,
M. MACKENZIE AND HELM, FEBRUARY 8, 2021
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 2021
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.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
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) A taxing district shall by ordinance or resolution
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require the tax collector to 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. When applying for a waiver, the taxpayer must
provide the taxing district with a copy of the deed showing the
date of real property transfer, and the taxpayer must pay the
remaining real estate tax due with the application. 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. This act shall take effect in 60 days.
20210HB0430PN0407 - 2 -
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