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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Administrative Code of Allegheny County, Article 808, entitled “Taxation,” through the creation of a new §5-808.02, entitled “Tax Bill Disclosure Bill of Rights,” in order to establish mandatory best practices regarding the County real estate tax bills.
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Whereas, the Second Class County Code, specifically 16 P.S. §3707(d), requires that the County Treasurer place upon each tax bill sent out, and upon each tax receipt issued upon payment, the lot and block system descriptive numbers, but neither requires nor prohibits the inclusion of any additional information; and
Whereas, although most taxing bodies must provide at least 60 days from the date of taxpayers’ receipt of tax notices for payment of real estate taxes at a discounted rate under the terms of the Commonwealth’s Local Tax Collection Law (specifically 72 P.S. §5511.10), Allegheny and Philadelphia Counties are expressly exempted from this statute; and
Whereas, the Second Class County Code, which does apply to Allegheny County, expressly grants “the power and authority to establish and fix the discount period and the rate of discount not less than two per centum” via legislative act, at 16 P.S. §4975; and
Whereas, it is the judgment of Council that the Local Tax Collection Law’s allowance of at least 60 days for taxpayers to avail themselves of the discounted tax rate is equitable and establishes a best practice for Pennsylvania counties; and
Whereas, it is accordingly the desire of Council to establish a codified standard for tax bill mailing timeliness and a clear delineation of the results of late mailings, as well as a standardized form for tax bills such that taxpayers receive complete information and are not disadvantaged by late mailings;
The Council of the County of Allegheny hereby enacts as follows:
Section 1.
The preamble to this ordinance is hereby incorporated by reference.
Section 2.
The Administrative Code of Allegheny County, Article 808, entitled “Taxation,” is hereby amended and supplemented through the creation of a new §5-808.02, entitled “Tax Bill Disclosure Bill of Rights,” and comprised as follows:
ARTICLE 808
Taxation
§ 5-808.02. Tax bill disclosure bill of rights.
A. By no later than January 31st, the Allegheny County Treasurer shall mail; electronically mail; or make available online bills to the appropriate recipient of each parcel subject to real estate taxation in Allegheny County. Each bill shall include standardized information as follows:
1. The date the current year tax data was certified;
2. The rate or rates of taxation;
3. The valuation and identification of the real property of such taxpayer;
4. The total amount of real estate taxes for which said taxpayer is liable for the current year;
5. A statement that such taxes are due and payable;
6. A request for payment thereof;
7. Subject to the limitations contained within Subsection B, a notation explaining that a 2% discount is available for all County real estate taxes paid before March 31, and a delineation of all penalties and fees that will apply to payments made after May 1;
8. If applicable, the Homestead/Farmstead exclusion shall be included;
9. An example of the wording to whom the payment must be made, but not in the name of an individual; and
10. Each Bill shall further designate all places and times at which the taxes shall be paid.
B. In the event that County tax bills are not made available according to the deadline set above in 5-808.02 (A) in a given tax year, the Allegheny County Treasurer shall, within two business days, provide notice of the untimely availability to the Chief Executive, the President of Council, and the public via conspicuous posting on the Treasurer’s website. Such Notice shall include an estimate of the date on which tax bills will be made available, and shall be updated within two business days of the final tax bill being made available. In the event of a deadline failure as described above:
1. The discount payment deadline established in Subsection A.7. for that tax year shall automatically be deemed extended such that it falls 60 days from the date on which tax bills are made available;
2. The total amount of real estate tax due at the deadline established in Subsection A.7 for that tax year shall automatically be deemed extended such that it falls 90 days from the date on which tax bills are made available.
D. Upon receipt of payment, the Treasurer shall provide a written receipt upon request. The Treasurer shall also offer taxpayers the option of opting to receive receipts via e-mail or other electronic means rather than receiving a paper receipt. All electronic receipts shall be provided free of any charge to the taxpayer.
E. No defect or failure to comply with this legislation by the County and/or Treasurer shall excuse payment of taxes due in a timely manner by tax payers.
Section 3.
The provisions of this Ordinance shall become effective on the date of final approval.
Section 4.
If any provision of this Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.
Section 5.
Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Ordinance.