Bill > HB853

This bill amends the Local Tax Collection Law to make several changes to tax collection procedures. First, it updates requirements for tax notices, specifying that tax collectors must send detailed notices within 30 days of receiving tax duplicates, with specific information including tax rates, property valuations, and payment instructions. The bill allows municipalities with home rule charters to establish their own notice dates. Second, it creates a process for removing a deceased spouse's name from a real estate tax bill by submitting a death certificate. Third, the bill expands the number of tax installment payments from four to twelve, though no discounts will be allowed for installment payments. Finally, the bill permits tax collectors, taxing districts, or designated private entities to impose reasonable fees for collecting delinquent per capita, poll, and occupation taxes, with the fees limited to costs incurred during the five years following the tax due date. The tax collector can retain these fees and must maintain an itemized accounting of them. The bill will take effect 60 days after its passage.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=853