HB 651 — An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for installment payment of taxes.

PRINTER'S NO.     660

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 651
                                                Session of
                                                  2025

     INTRODUCED BY MAKO, HAMM, KAUFFMAN, KENYATTA, KRUPA,
        M. MACKENZIE, MARCELL, NEILSON, REICHARD AND SMITH,
        FEBRUARY 20, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 20, 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 installment payment of
 9      taxes.
10      The General Assembly of the Commonwealth of Pennsylvania
11   hereby enacts as follows:
12      Section 1.    Section 11(a) of the act of May 25, 1945
13   (P.L.1050, No.394), known as the Local Tax Collection Law, is
14   amended to read:
15      Section 11.     Installment Payment of Taxes.--(a)   Any taxing
16   district shall have power to provide by ordinance or resolution
17   for the collection and payment of its taxes in not more than
18   [four] twelve installments. Where payment of taxes is made on
19   the installment basis, no abatement or discount shall be allowed
20   on said taxes.
21      * * *
1     Section 2.    This act shall take effect in 60 days.




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