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.
Summary
HB438 amends Pennsylvania’s Local Tax Collection Law to allow a taxpayer to request removal of a deceased spouse’s name from a real estate tax bill. To do so, the taxpayer must submit a written request and a death certificate to both the tax collector and the county assessment office. The bill is narrowly focused on the format of property tax billing and does not change the underlying tax obligation or property ownership rules.
The measure would create a new statutory procedure in the tax collection framework for counties, municipalities, and other local taxing authorities covered by the Local Tax Collection Law. It would require local tax collectors and county assessment offices to process requests to update tax bills when a spouse has died, and it would take effect 60 days after enactment. The practical impact is administrative: it standardizes a way to remove a deceased spouse’s name from tax bills, likely reducing confusion and helping surviving spouses keep billing records current.
Impact
HB438 would add Section 6.1 to the Local Tax Collection Law, creating a new right for taxpayers to request removal of a deceased spouse’s name from a real estate tax bill upon submission of a written request and death certificate. The bill affects tax collectors and county assessment offices by imposing a ministerial duty to accept and process these requests, but it does not alter tax rates, assessment methods, or ownership interests in real property. Its effect is limited to local tax billing and recordkeeping practices.
Sentiment
The available voting history suggests broad support and little opposition: the House Local Government Committee reported the bill as committed by a 26-0 vote. No committee transcript is available, but the unanimous vote indicates the bill was viewed favorably and as a straightforward administrative fix. The bill’s sponsors and committee action suggest a consensus around making tax bills more accurate and sensitive to surviving spouses.
Contention
There is no recorded committee debate or visible opposition in the provided materials, so no major points of contention are evident. Any potential concerns would likely center on administrative implementation for county assessment offices and tax collectors, such as verifying documentation and updating billing records, but the bill itself is narrowly drafted and does not appear to raise substantive policy disputes. The unanimous committee vote further suggests that any such issues were not significant enough to generate disagreement.
Further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.