Regular Session 2021-2022 House Bill 0515 P.N. 0479

PRINTER'S NO. 479

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

515

Session of

2021

INTRODUCED BY DeLUCA, HILL-EVANS, SANCHEZ, NEILSON, WEBSTER AND

PISCIOTTANO, FEBRUARY 11, 2021

REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 11, 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 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

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; (8) a request for payment

thereof; and (9) an example of the wording to whom the payment

must be made, including the name of the account established

under section 5.2, but not in the name of an individual only. 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

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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

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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