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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 §5-508.02, entitled “Tax Bill Disclosure Bill of Rights,” in order to establish mandatory best practices for the inclusion of information on 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 include the lot and block number of each property on the County’s annual tax bills for that property, but neither requires nor prohibits the inclusion of any additional information; and
Whereas, given the complexity of the property taxation system, it is the judgment of Council that the inclusion of additional information, including a delineation of all exemptions or abatements and other factors relevant to valuation and tax liability calculation, will aid our County taxpayers in understanding their bills more easily; 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 property 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, the date of mailing the County’s property tax bills has become less standardized in recent years, which...
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