HB 438 — An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, providing for removal of deceased spouse.

PRINTER'S NO.   419

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 438
                                               Session of
                                                 2025

     INTRODUCED BY KUZMA, KHAN, FREEMAN, VENKAT, KAZEEM, ROWE,
        D. WILLIAMS, HOHENSTEIN, SCHEUREN, FLICK, BANTA, CARROLL AND
        GREEN, FEBRUARY 3, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 3, 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," providing for removal of deceased spouse.
 9      The General Assembly of the Commonwealth of Pennsylvania
10   hereby enacts as follows:
11      Section 1.    The act of May 25, 1945 (P.L.1050, No.394), known
12   as the Local Tax Collection Law, is amended by adding a section
13   to read:
14      Section 6.1.    Removal of Deceased Spouse.--A taxpayer may
15   request to remove the name of a deceased spouse from a real
16   estate tax bill after presenting a written request and death
17   certificate to the tax collector and the county assessment
18   office.
19      Section 2.    This act shall take effect in 60 days.