summary
Introduced
03/25/2025
03/25/2025
In Committee
03/25/2025
03/25/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
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.
AI Summary
This bill modifies the Local Tax Collection Law by updating the requirements for tax notices issued by tax collectors. The bill requires tax collectors to send tax notices within 30 days of receiving a tax duplicate, with specific deadlines: notices must be sent by July 1st or within 15 days of receiving the duplicate after June 16th. The bill allows municipalities with home rule charters to establish their own notice dates. The tax notice must include detailed information such as tax rates, property valuation, tax amounts, payment instructions, and collection deadlines. Notably, the bill prohibits tax collectors from using an individual's name on payment instructions, instead requiring the use of an official title like "Tax Collector, (name of municipality)." The bill also maintains the requirement that a separate notice be issued for each real property parcel, with personal property taxes potentially included on the same notice. The Department of Community and Economic Development will continue to prepare a uniform tax notice form for distribution. The changes will take effect 60 days after the bill's enactment, providing clarity and standardization for local tax collection procedures.
Committee Categories
Government Affairs
Sponsors (2)
Last Action
Referred to Local Government (on 03/25/2025)
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