Struck = removed from the bill ·
added = the amendment's new text.
PRINTER'SH1646B2316A03291 NAD:EJH 12/12/23 #90 A03291 AMENDMENTS TO HOUSE BILL NO.
19301646 THESponsor: GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
1646REPRESENTATIVE 2023HEFFLEY INTRODUCEDPrinter's BYNo. PIELLI, KAZEEM, MADDEN, BOROWSKI, KRAJEWSKI, STEELE, SHUSTERMAN, SANCHEZ, KHAN, SCHLOSSBERG, FREEMAN, CERRATO, HANBIDGE, CIRESI, HILL-EVANS, SMITH-WADE-EL, CEPEDA- FREYTIZ AND HOWARD, AUGUST 29, 2023 REFERRED TO COMMITTEE ON COMMERCE, AUGUST 29, 2023 AN ACT Amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in assessments of persons and property, providing for delinquent real estate tax Community and Economic Development.n the Department of The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:
Section2316 1.Amend Bill, page 2, line 5, by inserting after "INDIVIDUAL;" providing for additional homestead exclusion allocation and making an appropriation;
ChapterAmend 85Bill, ofpage Title8, 53by ofinserting thebetween Pennsylvanialines Consolidated25 Statutesand is26 amendedSection by2. adding a subchapter to read:
SUBCHAPTERThe Gact DELINQUENTis REALamended ESTATEby TAXadding NOTIFICATIONan Sec.article to read:
8591.ARTICLE VII-A ADDITIONAL HOMESTEAD EXCLUSION ALLOCATION Section 701-A.
Scope of subchapter.article.
8592.This article relates to an additional homestead exclusion allocation.
Section 702-A.
8593.The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
Designation"Farmstead forms.property." As defined in 53 Pa.C.S.
8594.§ 8582 (relating to definitions).
Construction."Homestead property." As defined in 53 Pa.C.S.
§ 8591.8401 (relating to definitions).
ScopeSection of703-A. subchapter.
ThisAdditional subchapterproperty relates to delinquent real estate tax notification.reduction allocation.
§(a) 8592.Allocation.--Notwithstanding any other provision of law, for calendar year 2024, a school district shall receive an allocation equal to the total number of farmstead properties plus the total number of homestead properties in the school district multiplied by $1,000.
Definitions.(b) Uses.--A school district shall use the allocation under subsection (a) to provide an additional exclusion equal to 50% of the real estate tax due to the school district for each farmstead property and homestead property in the school district, or $1,000, whichever is less.
The(c) followingReport words and phrasescertification.--Prior whento usedthe inallocation thisof subchapterfunds under subsection (a), a school district shall havesubmit a report to the meaningsDepartment givenof toEducation themwith the total number of farmstead properties and homestead properties in thisthe sectionschool unlessdistrict and the contexttotal clearlyamount indicatesof otherwise:real estate taxes to be reduced.
"Department." The Department of CommunityEducation shall certify the total number of all farmstead properties and Economicall Development.homestead properties reported and the total amount of real estate taxes to be 2023/90NAD/HB1646A03291 - 1 - reduced, by school district, and transmit a copy of the certification to the Appropriations Committee of the Senate and the Appropriations Committee of the House of Representatives.
"DesignatedSection individual."704-A. Any of the following persons designated by an owner who is an incapacitated adult or older adult to receive notification regarding delinquent real estate taxes on behalf of the owner because the owner is unable or has limited ability to receive or manage the delinquent real estate tax notice:
(1)Appropriation. A next of kin of the owner.
(2)The AnGeneral agent,Assembly guardian,shall trusteeappropriate ormoney otherfrom representativethe Budget Stabilization Reserve Fund to the Department of Education for the owneramount determined under authoritysection granted703-A(c) infor accordancethe withpurpose 20of Pa.C.S.making allocations under section 703-A(a).
(relatingAmend toBill, decedents,page estates8, line 26, by striking out "2" and fiduciaries).inserting 3 2023/90NAD/HB1646A03291 - 2 -
"Designation form." The form developed by the department in accordance with section 8593 (relating to designation forms).
"Incapacitated adult." An individual who is 18 years of age or older and:
(1) resides in a hospital, assisted living facility, rehabilitation facility or other health care or treatment facility;
or (2) has a serious health condition.
"Local taxing authority." As follows:
(1) A political subdivision that levies real estate taxes.
(2) The term includes a county, city, borough, incorporated town, township, home rule municipality, optional 20230HB1646PN1930 - 2 - plan municipality, optional charter municipality, school district, institution district or a similar general purpose unit of government that may be created or authorized by statute.
"Older adult." An individual who is 60 years of age or older.
"Owner." As defined in section 102 of the act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law.
§ 8593.
Designation forms.
(a) Development.--The department shall develop a designation form to be used by an owner who is an incapacitated adult or older adult to assign a designated individual to receive any notification regarding delinquent real estate taxes on the owner's real property.
(b) Contents.--The designation form shall contain the following information:
(1) The name of the owner.
(2) The date of birth of the owner.
(3) The telephone number, email address and other contact information of the owner.
(4) The address of the owner's real property.
(5) The name of the owner's designated individual.
(6) The address, telephone number, email address and other contact information of the owner's designated individual.
(7) The relationship of the designated individual to the owner.
(c) Public notice.--The department shall make the designation form, along with any explanation, instructions or other information deemed necessary by the department, available 20230HB1646PN1930 - 3 - through the following means:
(1) Posting the designation form and other information on the publicly accessible Internet website of the department.
(2) Distributing a physical copy of the designation form and other information on an annual basis to each local taxing authority upon request of the local taxing authority.
(3) Distributing a physical copy of the designation form and other information on an annual basis to each area agency on aging in this Commonwealth.
(d) Completion.--An owner may complete a designation form and send the designation form to the appropriate local taxing authority.
(e) Local taxing authority.-- (1) A local taxing authority that receives a completed designation form shall thereafter send notification regarding delinquent real estate taxes on the owner's real property to the designated individual specified in the designation form.
(2) The following apply to notification regarding a scheduled sheriff's sale of the owner's real property:
(i) Notification must first be made by mail to the designated individual's address at least 90 days prior to the sheriff's sale.
(ii) Subsequent notification must be made by both email and telephone not later than 60 days prior to the sheriff's sale.
(f) Rescission.--An owner who submitted a designation form may rescind the assignment by providing written notice of the rescission to the local taxing authority.
§ 8594.
Construction.
20230HB1646PN1930 - 4 - This subchapter shall not affect any authority granted in accordance with 20 Pa.C.S.
(relating to decedents, estates and fiduciaries).
Section 2.
This act shall take effect in 60 days.
20230HB1646PN1930 - 5 -