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; and imposing duties on the Department of Community and Economic Development.

PRINTER'S NO.   79

                  THE GENERAL ASSEMBLY OF PENNSYLVANIA



                      HOUSE BILL
                      No. 96
                                             Session of
                                               2025

     INTRODUCED BY PIELLI, SANCHEZ, VENKAT, MADSEN, PROKOPIAK, KHAN,
        KENYATTA, GIRAL, CEPEDA-FREYTIZ, CIRESI, HANBIDGE, SAMUELSON,
        WARREN, FREEMAN, HILL-EVANS, FLEMING, OTTEN, BOROWSKI,
        GUENST, D. WILLIAMS, HADDOCK, PASHINSKI, TWARDZIK, PARKER AND
        RIVERA, JANUARY 14, 2025

     REFERRED TO COMMITTEE ON COMMERCE, JANUARY 14, 2025


                                  AN ACT
 1   Amending the act of July 7, 1947 (P.L.1368, No.542), entitled
 2      "An act amending, revising and consolidating the laws
 3      relating to delinquent county, city, except of the first and
 4      second class and second class A, borough, town, township,
 5      school district, except of the first class and school
 6      districts within cities of the second class A, and
 7      institution district taxes, providing when, how and upon what
 8      property, and to what extent liens shall be allowed for such
 9      taxes, the return and entering of claims therefor; the
10      collection and adjudication of such claims, sales of real
11      property, including seated and unseated lands, subject to the
12      lien of such tax claims; the disposition of the proceeds
13      thereof, including State taxes and municipal claims recovered
14      and the redemption of property; providing for the discharge
15      and divestiture by certain tax sales of all estates in
16      property and of mortgages and liens on such property, and the
17      proceedings therefor; creating a Tax Claim Bureau in each
18      county, except counties of the first and second class, to act
19      as agent for taxing districts; defining its powers and
20      duties, including sales of property, the management of
21      property taken in sequestration, and the management, sale and
22      disposition of property heretofore sold to the county
23      commissioners, taxing districts and trustees at tax sales;
24      providing a method for the service of process and notices;
25      imposing duties on taxing districts and their officers and on
26      tax collectors, and certain expenses on counties and for
27      their reimbursement by taxing districts; and repealing
28      existing laws," in sale of property, providing for older
29      adults and delinquent real estate tax notification to
30      designated individual; and imposing duties on the Department
31      of Community and Economic Development.
 1      The General Assembly of the Commonwealth of Pennsylvania
 2   hereby enacts as follows:
 3      Section 1.     The act of July 7, 1947 (P.L.1368, No.542), known
 4   as the Real Estate Tax Sale Law, is amended by adding a section
 5   to read:
 6      Section 619.2.     Older Adults; Delinquent Real Estate Tax
 7   Notification to Designated Individual.--(a)       The department
 8   shall develop a designation form to be used by an owner to
 9   assign a designated individual to receive a notification
10   regarding delinquent real estate taxes on the owner's property,
11   if the owner is an older adult and:
12      (1)     is unable or has limited ability to receive or manage
13   the delinquent real estate tax notice; or
14      (2)     otherwise chooses to assign a designated individual to
15   receive the notification.
16      (b)     The designation form shall contain the following
17   information:
18      (1)     The name of the owner.
19      (2)     The date of birth of the owner.
20      (3)     The telephone number, email address and other contact
21   information of the owner.
22      (4)     The address of the owner's property.
23      (5)     The name of the owner's designated individual.
24      (6)     The address, telephone number, email address and other
25   contact information of the owner's designated individual.
26      (7)     Verification that the designated individual is:
27      (i)     a next of kin of the owner; or
28      (ii)     an agent, guardian, trustee or other representative of
29   the owner under authority granted in accordance with 20 Pa.C.S.
30   (relating to decedents, estates and fiduciaries).

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 1      (8)   Verification that the owner is an older adult.
 2      (9)   Other information as may be determined by the department
 3   as necessary to comply with this section.
 4      (c)   The department shall:
 5      (1)   Post the designation form and other information deemed
 6   necessary by the department on the publicly accessible Internet
 7   website of the department.
 8      (2)   Distribute physical copies of the designation form and
 9   other information deemed necessary by the department to each
10   taxing district.
11      (3)   Distribute physical copies of the designation form and
12   other information deemed necessary by the department to each
13   area agency on aging in this Commonwealth.
14      (d)   An owner may complete a designation form and send the
15   designation form to the bureau in the county in which the
16   property is located and the appropriate taxing district.
17      (e)   Upon receipt of a completed designation form, a bureau
18   and taxing district under subsection (d) shall send
19   notifications regarding delinquent real estate taxes on the
20   owner's property to both the owner and the designated individual
21   specified in the designation form.
22      (f)   An owner who submitted a designation form may rescind
23   the assignment by providing written notice of the rescission to
24   the bureau in the county in which the property is located and
25   the appropriate taxing district.
26      (g)   Notices required to be provided to an owner under this
27   act shall be provided to the designated individual of each owner
28   who sent a completed designation form under subsection (d).
29      (h)   A bureau or a taxing district that receives a completed
30   designation form or written notice of rescission under this

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 1   section shall maintain the confidentiality of the form or
 2   notice. A completed designation form and written notice of
 3   rescission is not accessible for inspection and duplication
 4   under the act of February 14, 2008 (P.L.6, No.3), known as the
 5   "Right-to-Know Law."
 6      (i)   Nothing in this section shall be construed to affect any
 7   authority granted in accordance with 20 Pa.C.S., including the
 8   appointment of a guardian by a court of competent jurisdiction
 9   under 20 Pa.C.S. Ch. 55 (relating to incapacitated persons).
10      (j)   As used in this section, the following words and phrases
11   shall have the meanings given to them in this subsection unless
12   the context clearly indicates otherwise:
13      "Department," shall mean the Department of Community and
14   Economic Development.
15      "Designated individual," shall mean any of the following
16   persons designated by an owner who is an older adult to receive
17   notification regarding delinquent real estate taxes on behalf of
18   the owner:
19      (1)   A next of kin of the owner.
20      (2)   An agent, guardian, trustee or other representative of
21   the owner under authority granted in accordance with 20 Pa.C.S.
22      "Designation form," shall mean the form developed by the
23   department in accordance with this section.
24      "Older adult," shall mean an individual who is at least sixty
25   (60) years of age.
26      Section 2.   This act shall take effect in 60 days.




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