On July 11, 2022, the Governor signed Act 57 into law, which amended the Local Tax Collection Act (“LTCL”). Act 57 requires tax collectors of local governments’ real estate taxes to waive the imposition of penalties, interest and other charges previously imposed for the late payment of real estate taxes in certain limited instances. Prior to Act 57, LTCL allowed local governments’ tax collectors to impose penalties, interest and other charges for the late payment of real estate taxes – even if the taxpayer never received the tax bill. Act 57 was intended to remedy the situation when a new property owner does not receive a real estate tax bill (presumably because the bill was sent to the prior owners), and only learns of the real estate taxes owed through a delinquency notice.
In order for a taxpayer to take advantage of relief under Act 57, the taxpayer must complete and sign DCED form-CLGS-70 titled “Request for Waiver of Additional Charges”, within 12 months of acquiring a property. To be considered for the waiver, the taxpayer must prove their acquisition and ownership of the taxed property; sign an affirmation statement stating the real estate tax bill for the property was not received by the taxpayer and pay the entire amount of the face value of the real estate taxes owed on the property at the time the waiver form is submitted.
Tax Resolution - Act 57 - board approved 9-15-22 - effective 7-1-23
Act 57 becomes effective July 1, 2023 for the 2023-2024 school tax bills.