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Bill > HB852

PA HB852

In collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

summary

Introduced
03/10/2025
In Committee
06/03/2025
Crossed Over
06/03/2025
Passed
Dead

Introduced Session

Potential new amendment
2025-2026 Regular Session

Bill Summary

Amending the act of December 31, 1965 (P.L.1257, No.511), entitled "An act empowering cities of the second class, cities of the second class A, cities of the third class, boroughs, towns, townships of the first class, townships of the second class, school districts of the second class, school districts of the third class and school districts of the fourth class including independent school districts, to levy, assess, collect or to provide for the levying, assessment and collection of certain taxes subject to maximum limitations for general revenue purposes; authorizing the establishment of bureaus and the appointment and compensation of officers, agencies and employes to assess and collect such taxes; providing for joint collection of certain taxes, prescribing certain definitions and other provisions for taxes levied and assessed upon earned income, providing for annual audits and for collection of delinquent taxes, and permitting and requiring penalties to be imposed and enforced, including penalties for disclosure of confidential information, providing an appeal from the ordinance or resolution levying such taxes to the court of quarter sessions and to the Supreme Court and Superior Court," in collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

AI Summary

This bill amends the Local Tax Enabling Act to modify procedures for collecting delinquent local taxes by updating notice requirements and collection costs. Specifically, the bill requires tax collectors to send three notices by first-class mail to taxpayers with delinquent taxes, with the final notice sent 15 days before potentially presenting a written demand to the taxpayer's employer or state fiscal officer. If certified mail is refused or unclaimed, the tax collector must follow up with first-class mail. The bill also expands the types of taxes for which collection costs can be imposed, now explicitly including amusement and admissions taxes, and allows tax collectors to charge reasonable costs for delinquency notices. Collection costs for unpaid taxes can be assessed for up to five years from the last day the tax was due. These changes aim to provide clearer notification processes and standardize collection practices for local tax authorities, giving taxpayers multiple opportunities to address outstanding tax obligations before further collection actions are taken.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Third consideration and final passage (102-101) (on 06/03/2025)

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