PRIOR PRINTER'S NO. 407
PRINTER'S NO. 1322
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, HELM, SCHLEGEL CULVER, O'MARA, DRISCOLL,
WHEELAND, GILLEN AND HERSHEY, FEBRUARY 8, 2021
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
APRIL 20, 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.
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(b) A taxing district shall by ordinance or resolution
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.
(B) (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, A
TAXING DISTRICT SHALL, WITHIN NINETY DAYS OF THE EFFECTIVE DATE
OF THIS SUBSECTION, BY ORDINANCE OR RESOLUTION, REQUIRE A TAX
COLLECTOR TO WAIVE ADDITIONAL CHARGES FOR REAL ESTATE TAXES
BEGINNING IN THE FIRST TAX YEAR AFTER THE EFFECTIVE DATE OF THIS
SUBSECTION, IF THE TAXPAYER:
(I) REQUESTS A WAIVER OF ADDITIONAL CHARGES WITHIN TWELVE
MONTHS FROM THE DATE OF TRANSFER OF OWNERSHIP TO THE TAXPAYER;
(II) ATTESTS THAT A NOTICE WAS NOT RECEIVED;
(III) PROVIDES THE TAX COLLECTOR WITH A COPY OF THE DEED
SHOWING THE DATE OF REAL PROPERTY TRANSFER; AND
(IV) NOTIFIES THE TAX COLLECTOR OF THE WAIVER CLAIM AND PAYS
THE FACE VALUE AMOUNT OF THE TAX NOTICE FOR THE REAL ESTATE TAX
WITH THE APPLICATION.
(2) 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.
20210HB0430PN1322 - 2 -
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(3) A TAXPAYER GRANTED A WAIVER AND PAYING REAL ESTATE TAX
AS PROVIDED IN THIS SUBSECTION SHALL NOT BE SUBJECT TO AN ACTION
AT LAW OR IN EQUITY FOR AN ADDITIONAL CHARGE, AND A LIEN FILED
FOR AN ADDITIONAL CHARGE SHALL BE DEEMED SATISFIED.
(4) AS USED IN THIS SECTION, THE FOLLOWING WORDS AND PHRASES
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SUBSECTION UNLESS
THE CONTEXT CLEARLY INDICATES OTHERWISE:
THE TERM "ADDITIONAL CHARGE" SHALL MEAN ANY INTEREST, FEE,
PENALTY OR CHARGE ACCRUING TO AND IN EXCESS OF THE FACE AMOUNT
OF THE REAL ESTATE TAX AS PROVIDED IN THE REAL ESTATE TAX
NOTICE.
THE TERM "TAX COLLECTOR" SHALL MEAN A TAX COLLECTOR AS
DEFINED IN SECTION 2, A DELINQUENT TAX COLLECTOR AS PROVIDED IN
SECTION 26.1, AN ALTERNATIVE COLLECTOR OF TAXES AS PROVIDED IN
SECTION 201.1 OF THE ACT OF JULY 7, 1947 (P.L.1368, NO.542),
KNOWN AS THE "REAL ESTATE TAX SALE LAW," AN EMPLOYEE, AGENT OR
ASSIGNEE AUTHORIZED TO COLLECT THE TAX, A PURCHASER OF CLAIM FOR
THE TAX OR ANY OTHER PERSON AUTHORIZED BY LAW OR CONTRACT TO
TAKE ACTION AGAINST THE PERSON OR PROPERTY OF THE TAXPAYER FOR
THE REAL ESTATE TAX.
Section 2. This act shall take effect in 60 90 days.
20210HB0430PN1322 - 3 -
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