Bill > HB855

This bill amends Section 8428 of Pennsylvania's municipal tax law to modify the process for taxpayers seeking abatement of tax penalties or interest. Specifically, the bill requires that when a taxpayer files a petition for abatement with the local taxing authority, they must now explicitly specify the reasons for seeking the abatement in their petition. The bill maintains the existing provision that allows local taxing authorities to remove penalties or interest if they determine the taxpayer acted in good faith, without negligence, and had no intent to defraud. The petition must be filed within 60 days of the first due date of the penalty or interest, and the taxpayer must agree to pay the remaining balance without further appeal. If the local taxing authority approves the abatement, the penalties or interest can be reduced or eliminated. The bill will go into effect 60 days after its passage, giving municipalities and taxpayers time to understand and implement the new requirements for filing abatement petitions.

Budget and Finance, Government Affairs

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=855