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PA HB853

Bill

Status

Engrossed

6/3/2025

Primary Sponsor

Joseph Webster

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Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Tax notices must identify payment recipient by office title and municipality name (e.g., "Tax Collector, [Name of Municipality]") rather than an individual's name

  • Taxpayers may request removal of a deceased spouse's name from real estate tax bills by submitting a written request and death certificate to the tax collector and county assessment office

  • Maximum number of allowable tax installment payments increases from four to twelve, with no abatement or discount permitted for installment payments

  • Tax collectors and taxing districts may impose reasonable fees for delinquent per capita, poll, and occupation tax collection costs, with fees only collectible within five years after taxes were due

  • Annual itemized accounting of all delinquency fees collected must be maintained by the collecting entity

Legislative Description

Further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.

Last Action

Referred to Finance

6/9/2025

Committee Referrals

Finance6/9/2025
Appropriations6/2/2025
Finance3/10/2025

Full Bill Text

No bill text available