PRINTER'S NO. 146
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
162
Session of
2021
INTRODUCED BY MARTIN, AUMENT, GORDNER, MENSCH, BAKER, PHILLIPS-
HILL, J. WARD, BROOKS, MASTRIANO, REGAN, PITTMAN AND SCHWANK,
FEBRUARY 5, 2021
REFERRED TO FINANCE, FEBRUARY 5, 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 application of act;
providing for payment of property tax through 2021; and
further providing for discounts, penalties and notice.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3(c) of the act of May 25, 1945
(P.L.1050, No.394), known as the Local Tax Collection Law,
amended July 23, 2020 (P.L.699, No.75), is amended to read:
Section 3. Application of Act.--* * *
(c) (1) Except as provided in clauses [(2) and (3),] (2),
(3) and (4), none of the provisions of this act shall apply to
any county of the first or second class, city of the first or
second class or second class A, or to any school district of the
first class, or school district in a city of the second class A.
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(2) The provisions of sections 10 and 11 of this act shall
apply to cities of the second class A.
(3) The provisions of section 10(f) shall apply to school
districts of the first class, school districts in cities of the
second class A and all other school districts.
(4) The provisions of section 5.3 shall apply to the
following municipalities that are authorized under the laws of
this Commonwealth to impose a tax on the assessed value of real
property:
(i) A city of any class in this Commonwealth.
(ii) A county of any class in this Commonwealth.
(iii) A borough, town or township of any class in this
Commonwealth.
(iv) An incorporated town.
* * *
Section 2. The act is amended by adding a section to read:
Section 5.3. Payment of Property Tax through 2021.-- (a)
This section provides the temporary authority to a municipality
of the Commonwealth to provide for the payment of real property
taxes made payable by the laws of this Commonwealth through the
year 2021.
(b) Notwithstanding any other provision of law, a
municipality may, by majority vote of the municipality's
governing body, do any of the following for the collection of a
tax imposed on the assessed value of real property that would
otherwise be due by December 31, 2021:
(1) Collect the tax at the municipality's prescribed
discount rate, if any, no later than August 31, 2021.
(2) Waive any fee or penalty otherwise associated with the
late payment of the tax if paid in full by a date chosen by the
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governing body of the municipality, but no later than December
31, 2021.
(c) Any municipality electing to exercise a power under
subsection (b) shall do so by delivering a resolution of the
governing body to the tax collector for the municipality within
thirty days of the effective date of this section.
Section 3. Section 10(f) of the act, added July 23, 2020
(P.L.699, No.75), is amended to read:
Section 10. Discounts; Penalties; Notice.--* * *
(f) Notwithstanding the provisions of this section, for the
school [year that begins] years that begin July 1, 2020, and
July 1, 2021, the board of directors of a school district may by
majority vote, by resolution, extend the time period that
qualifies taxpayers for a discount or waive a penalty for
failure to make timely payment of any such taxes on real estate
charged against them, or both. If a board of school directors of
a school district adopts such resolution, the school board shall
immediately deliver the resolution to the tax collector via mail
or electronic mail and the tax collector shall, in consultation
with the board of school directors, modify the contents of the
notice required under subsection (b) accordingly and may send an
additional notice explaining the provisions of such resolution.
Section 4. This act shall take effect immediately.
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