Pennsylvania HB 96: An Act amending the act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law, in sale of property, providing for delinquent real estate tax notification to designated individual; providing for unseated lands; and imposing duties on the Department of Community and Economic Development.

Bill Text

SENATE AMENDED
PRIOR PRINTER'S NOS. 79, 1627 PRINTER'S NO. 3767
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 96
Session of
2025
INTRODUCED BY PIELLI, SANCHEZ, VENKAT, MADSEN, PROKOPIAK, KHAN,
KENYATTA, GIRAL, CEPEDA-FREYTIZ, CIRESI, HANBIDGE, SAMUELSON,
WARREN, FREEMAN, HILL-EVANS, FLEMING, OTTEN, BOROWSKI,
GUENST, D. WILLIAMS, HADDOCK, PASHINSKI, TWARDZIK, PARKER,
RIVERA, CERRATO, GREEN, INGLIS, MAYES, SHAFFER AND WEBSTER,
JANUARY 14, 2025
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, JULY 11, 2026
AN ACT
Amending the act of July 7, 1947 (P.L.1368, No.542), entitled
"An act amending, revising and consolidating the laws
relating to delinquent county, city, except of the first and
second class and second class A, borough, town, township,
school district, except of the first class and school
districts within cities of the second class A, and
institution district taxes, providing when, how and upon what
property, and to what extent liens shall be allowed for such
taxes, the return and entering of claims therefor; the
collection and adjudication of such claims, sales of real
property, including seated and unseated lands, subject to the
lien of such tax claims; the disposition of the proceeds
thereof, including State taxes and municipal claims recovered
and the redemption of property; providing for the discharge
and divestiture by certain tax sales of all estates in
property and of mortgages and liens on such property, and the
proceedings therefor; creating a Tax Claim Bureau in each
county, except counties of the first and second class, to act
as agent for taxing districts; defining its powers and
duties, including sales of property, the management of
property taken in sequestration, and the management, sale and
disposition of property heretofore sold to the county
commissioners, taxing districts and trustees at tax sales;
providing a method for the service of process and notices;
imposing duties on taxing districts and their officers and on
tax collectors, and certain expenses on counties and for
their reimbursement by taxing districts; and repealing
existing laws," in sale of property, providing for delinquent
real estate tax notification to designated individual;
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PROVIDING FOR UNSEATED LANDS; and imposing duties on the
Department of Community and Economic Development.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of July 7, 1947 (P.L.1368, No.542), known
as the Real Estate Tax Sale Law, is amended by adding a section
to read:
Section 619.2. Delinquent Real Estate Tax Notification to
Designated Individual.-- (a) The department shall develop a
designation form to be used by an owner to assign a designated
individual to receive a notification regarding delinquent real
estate taxes on the owner's property, if the owner:
(1) is unable or has limited ability to receive or manage
the delinquent real estate tax notice; or
(2) otherwise chooses to assign a designated individual to
receive the notification.
(b) The designation form shall contain the following
information:
(1) The name of the owner.
(2) The date of birth of the owner.
(3) The telephone number, email address and other contact
information of the owner.
(4) The address of the owner's property.
(5) The name of the owner's designated individual.
(6) The address, telephone number, email address and other
contact information of the owner's designated individual.
(7) Verification that the designated individual is:
(i) a next of kin of the owner; or
(ii) an agent, guardian, trustee or other representative of
the owner under authority granted in accordance with 20 Pa.C.S.
(relating to decedents, estates and fiduciaries).
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(8) Other information as may be determined by the department
as necessary to comply with this section.
(c) The department shall:
(1) Post the designation form and other information deemed
necessary by the department on the publicly accessible Internet
website of the department.
(2) Distribute copies of the designation form and other
information deemed necessary by the department to each taxing
district.
(3) Distribute copies of the designation form and other
information deemed necessary by the department to each area
agency on aging in this Commonwealth.
(d) An owner may complete a designation form and send the
designation form to the bureau in the county in which the
property is located and the appropriate taxing district.
(e) Upon receipt of a completed designation form, a bureau
and taxing district under subsection (d) shall send
notifications regarding delinquent real estate taxes on the
owner's property to both the owner and the designated individual
specified in the designation form.
(f) An owner who submitted a designation form may rescind
the designation by providing written notice of the