HB 96 — An Act amending the act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law, in sale of property, providing for delinquent real estate tax notification to designated individual; providing for unseated lands; and imposing duties on the Department of Community and Economic Development.

SENATE AMENDED PRIOR PRINTER'S NO.NOS.

7979, 1627 PRINTER'S NO.

16273767 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.

WILLIAMS, HADDOCK, PASHINSKI, TWARDZIK, PARKER, RIVERA,JANUARY CERRATO,14, 2025 GREEN, INGLIS, MAYESMAYES, SHAFFER AND SHAFFER,WEBSTER, JANUARY 14, 2025 AS AMENDED ON SECONDTHIRD CONSIDERATION, HOUSEIN OFSENATE, REPRESENTATIVES,JULY MAY11, 6,2026 2025 AN ACT Amending the act of July 7, 1947 (P.L.1368, No.542), entitled "An act amending, revising and consolidating the laws relating to delinquent county, city, except of the first and second class and second class A, borough, town, township, school district, except of the first class and school districts within cities of the second class A, and institution district taxes, providing when, how and upon what property, and to what extent liens shall be allowed for such collection and adjudication of such claims, sales of real property, including seated and unseated lands, subject to the lien of such tax claims;

and repealing existing laws," in sale of property, providing for older <-- adults and delinquent real estate tax notification to designated individual;

andPROVIDING imposingFOR dutiesUNSEATED onLANDS; the Department of Community and Economic Development.

and imposing duties on the <-- Department of Community and Economic Development.

OlderDelinquent Adults;Real Estate Tax Notification to Designated Individual.--(a) The department shall develop a designation form to be used by an owner to assign a designated individual to receive a notification regarding delinquent real estate taxes on the owner's property, if the owner:

Delinquent(1) Realis Estateunable Taxor <--has Notificationlimited toability Designated Individual.--(a) The department shall develop a designation form to be used by an owner to assign a designated individual to receive aor notificationmanage regardingthe delinquent real estate taxestax onnotice; the owner's property, if the owner is an older adult and:

<-- (1) is unable or has limited ability to receive or manage the delinquent real estate tax notice;

20250HB0096PN1627 - 2 - (relating to decedents, estates and fiduciaries).

20250HB0096PN3767 - 2 - (8) VerificationOther thatinformation as may be determined by the ownerdepartment isas annecessary olderto adult.comply with this section.

<-- (9) (8) Other information as may be determined by the <-- department as necessary to comply with this section.

(2) Distribute physical copies of the designation form and <-- other information deemed necessary by the department to each taxing district.

(3) Distribute physical copies of the designation form and <-- other information deemed necessary by the department to each area agency on aging in this Commonwealth.

(f) An owner who submitted a designation form may rescind the assignmentdesignation DESIGNATION by providing written notice of the <-- rescission to the bureau in the county in which the property is located and the appropriate taxing district.

(h) A bureau or a taxing district that receives a completed 20250HB0096PN1627 - 3 - designation form or written notice of rescission under this section shall maintain the confidentiality of the form or 20250HB0096PN3767 - 3 - notice.

"Designated individual," shall mean any of the following persons designated by an owner who is an older adult to receive <-- notification regarding delinquent real estate taxes on behalf of the owner:

"Older adult," shall mean an individual who is at least sixty <-- (60) years of age.

20250HB0096PN1627<-- -SECTION 42. -

THE ACT IS AMENDED BY ADDING AN ARTICLE TO READ:

<-- ARTICLE VII-A UNSEATED LANDS SECTION 701-A.

APPLICATION.

THIS ARTICLE SHALL APPLY TO SALES AND PURCHASES OF UNSEATED LANDS PRIOR TO THE EFFECTIVE DATE OF THIS SECTION.

SECTION 702-A.

TITLE TO UNSEATED LANDS.

(A) SALE FOR NONPAYMENT OF TAXES.--PRIOR TO THE EFFECTIVE 20250HB0096PN3767 - 4 - DATE OF THIS SUBSECTION, WHERE THE CONVEYANCE FROM THE SALE OF ANY UNSEATED LANDS FOR NONPAYMENT OF TAXES INCLUDES, BUT IS NOT EXPRESSLY LIMITED TO, THE SURFACE ESTATE AND, FOR THE TAX YEAR FOR WHICH THE SALE OCCURRED, THE SUBSURFACE ESTATE WAS NOT SEPARATELY ASSESSED, THE CONVEYANCE SHALL BE EFFECTIVE TO VEST TITLE IN THE PURCHASER TO THE ENTIRE PROPERTY IN FEE SIMPLE, INCLUDING THE SEVERED SUBSURFACE OIL, GAS, MINERAL OR OTHER SUBSURFACE ESTATES THAT ARE NOT SEPARATELY ASSESSED FOR THE TAX YEAR FOR WHICH THE SALE OCCURRED, SUBJECT ONLY TO REDEMPTION REFLECTED IN THE OFFICIAL COUNTY RECORDS OR A COURT ORDER IN AN ACTION CHALLENGING THE LEGAL EFFECT OF A TAX SALE COMMENCED WITHIN THE FIVE-YEAR STATUTORY PERIOD OF LIMITATIONS ON ACTIONS FOR RECOVERY, OR DETERMINATION OR DECLARATION, FOLLOWING THE DATE OF THE TAX SALE.

(B) APPLICABILITY.--THIS SECTION SHALL:

(1) APPLY WITHOUT REGARD TO WHETHER THE PURCHASER OWNED ANY ESTATE IN THE PROPERTY AT THE TIME TAXES BECAME DUE.

(2) NOT APPLY TO SEVERED SUBSURFACE OIL, GAS, MINERAL OR OTHER SUBSURFACE ESTATES OWNED BY ANY GOVERNMENTAL ENTITY AT THE TIME OF THE TAX SALE UNDER THIS SECTION.

SECTION 703-A.

REDEMPTION CLAIMS.

A FINDING, DECLARATION OR OTHER ORDER OF REDEMPTION OF UNSEATED LAND SOLD AT A TAX SALE SHALL REQUIRE THE PARTY ASSERTING REDEMPTION, OR BENEFITING FROM THE REDEMPTION, TO:

(1) PROVIDE EVIDENCE THAT THE RIGHT OF REDEMPTION EXISTED AT THE TIME OF THE CHALLENGED TRANSACTION.

(2) PROVIDE:

(I) A RECORDED EXEMPTION RECEIPT;

OR (II) THE INSTRUMENT OF THE CONVEYANCE AT ISSUE WITH A STAMPED REDEEMED NOTATION AND THE CONTEMPORANEOUSLY 20250HB0096PN3767 - 5 - MADE NOTATION OF THE REDEMPTION IN THE OFFICIAL COUNTY RECORD.

SECTION 704-A.

REDEMPTION BY PERMISSION.

ALL CLAIMS RELATING TO OR SEEKING A DECLARATORY OR OTHER ORDER THAT A REDEMPTION BY PERMISSION THROUGH REAL ESTATE PURCHASED BY THE COUNTY MUST PROVIDE EVIDENCE OF A DEED POLL OR AN OFFICIAL COUNTY RECORD CONTEMPORANEOUSLY NOTING THE REDEMPTION.