HB 1039 — An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for notices of taxes.

PRINTER'S NO.     1128

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1039
                                               Session of
                                                 2025

     INTRODUCED BY M. MACKENZIE AND CIRESI, MARCH 25, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 25, 2025


                                    AN ACT
 1   Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
 2      "An act relating to the collection of taxes levied by
 3      counties, county institution districts, cities of the third
 4      class, boroughs, towns, townships, certain school districts
 5      and vocational school districts; conferring powers and
 6      imposing duties on tax collectors, courts and various
 7      officers of said political subdivisions; and prescribing
 8      penalties," further providing for notices of taxes.
 9      The General Assembly of the Commonwealth of Pennsylvania
10   hereby enacts as follows:
11      Section 1.    Section 6 of the act of May 25, 1945 (P.L.1050,
12   No.394), known as the Local Tax Collection Law, is amended to
13   read:
14      Section 6.    Notices of Taxes.--When any duplicate of taxes
15   assessed is issued and delivered by any taxing district to the
16   tax collector, he shall within thirty days after receiving the
17   tax duplicate, unless such time shall be extended by the taxing
18   district, notify every taxable whose name appears on such
19   duplicate: Provided, however, That a tax notice shall be sent to
20   every taxable whose name appears on the duplicate not later than
21   the first day of July following receipt of the tax duplicate, or
 1   not later than fifteen days after the duplicate of taxes
 2   assessed is issued and delivered by the taxing district to the
 3   tax collector if such delivery is after the sixteenth day of
 4   June: And provided further, That municipalities that have
 5   adopted a home rule charter under [the act of April 13, 1972
 6   (P.L.184, No.62), known as the "Home Rule Charter and Optional
 7   Plans Law,"] 53 Pa.C.S. Pt. III Subpt. E (relating to home rule
 8   and optional plan government) may establish a different date for
 9   the sending of tax notices to taxables. Such notice shall
10   contain--(1) the date of the tax notice; (2) the rate or rates
11   of taxation; (3) the valuation and identification of the real
12   property of such taxpayer; (4) the occupation valuation of such
13   taxpayer, if any; (5) the several amounts of real and personal
14   property and personal taxes for which said taxpayer is liable
15   for the current year; (6) the total amount of said taxes; (7) a
16   statement that such taxes are due and payable; (8) a request for
17   payment thereof; and (9) [an example of] the wording of to whom
18   the payment must be made, including the [name of the account
19   established under section 5.2, but not in the name of an
20   individual only.] office, title or position and the name of the
21   municipality for which the tax collector was elected or
22   appointed, such as follows: "Tax Collector, (name of
23   municipality)." The tax collector may not include the name of an
24   individual as the party receiving payment. A separate notice
25   shall be issued for each parcel of real property of a taxable.
26   Personal property and personal taxes may be included on any one
27   of such tax notices. Such notice shall further designate a place
28   and time where the taxes shall be paid and state the time during
29   which an abatement of tax will be allowed, when full amount of
30   tax will be collected, and when an additional percentage will be

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1   added as a penalty. Such notice shall be mailed or delivered to
2   the last known post office address of each of said taxables. Any
3   such notice may include information as to taxes levied by two or
4   more taxing districts.
5      The Department of Community and Economic Development shall
6   prepare a uniform form of tax notice and supply specimen copies
7   thereof to the county commissioners of the several counties for
8   distribution to tax collectors.
9      Section 2.   This act shall take effect in 60 days.




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