Pennsylvania HB 853: An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.

Bill Text

SENATE AMENDED
PRIOR PRINTER'S NOS. 883, 1487, 1805 PRINTER'S NO. 3512
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 853
Session of
2025
INTRODUCED BY WEBSTER, SANCHEZ, PROBST, MALAGARI AND GREEN,
MARCH 10, 2025
SENATOR HUTCHINSON, FINANCE, IN SENATE, AS AMENDED, JUNE 3, 2026
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; providing
for removal of deceased spouse; further providing for
installment payment of taxes; and providing for imposition of
fees for collection of delinquent per capita, poll and
occupation 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.--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
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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,"] 53 Pa.C.S. Pt. III Subpt. E (relating to home rule
and optional plan government) 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 of 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.] office, title or position and the name of the
municipality for which the tax collector was elected or
appointed, such as follows: "Tax Collector, (name of
municipality)." The tax collector may not include the name of an
individual as the party receiving payment. 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
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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
thereof to the county commissioners of the several counties for
distribution to tax collectors.
Section 2. The act is amended by adding a section to read:
Section 6.1. Removal of Deceased Spouse.--A taxpayer may
request to remove the name of a deceased spouse from a real
estate tax bill after presenting a written request and death
certificate to the tax collector and the county assessment
office.
Section 3. Section 11(a) of the act is amended to read:
Section 11. Installment Payment of Taxes.--(a) Any taxing
district shall have power to provide by ordinance or resolution
for the collection and payment of its taxes in not more than
[four] twelve installments. Where payment of taxes is made on
the installment basis, no abatement or discount shall be allowed
on said taxes.
* * *
Section 4. The act is amended by adding a section to read:
SECTION 1. THE ACT OF MAY 25, 1945 (P.L.1050, NO.394), KNOWN
AS THE LOCAL TAX COLLECTION LAW, IS AMENDED BY ADDING A SECTION
TO READ: