Home Table of Contents

§ 6926.1502. Installment payment of school real property taxes

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 53 P.S. Municipal and Quasi-Municipal CorporationsEffective: August 29, 2011

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 53 P.S. Municipal and Quasi-Municipal Corporations
Part I. General Municipal Law
Chapter 24B-1. Taxpayer Relief Act (Refs & Annos)
Chapter 15. Installment Payment of Taxes
Effective: August 29, 2011
53 P.S. § 6926.1502
§ 6926.1502. Installment payment of school real property taxes
Currentness
(a) General rule.--A board of school directors of a school district of the second, third or fourth class may adopt a resolution authorizing the collection and payment of school real property taxes in installments.
(b) Adoption of resolution.--No later than June 30, 2007, a board of school directors of a school district of the second, third or fourth class shall adopt a resolution which, for calendar year 2007 and each year thereafter, authorizes the collection and payment of school real property taxes, excluding any interim or delinquent school property taxes, in installments.
(b.1) Adoption of resolution for small business.--No later than June 30, 2012, a board of school directors of a school district of the second, third or fourth class shall adopt a resolution which, for calendar year 2012 and each year thereafter, authorizes the collection and payment of school real property taxes, excluding any interim or delinquent school property taxes, in installments from small business owners.
(c) Contents of resolution.--The resolution adopted pursuant to subsection (b) shall set forth all of the following:
(1) Permit taxpayers with homestead or farmstead property approved pursuant to section 3411 to be eligible to pay school real property taxes in installments.
(2) The process through which an eligible taxpayer may choose to pay school real property taxes in installments. The process shall indicate that:
(i) The payment of the first installment by a taxpayer before it becomes delinquent shall conclusively evidence an intention to pay school real property taxes in installments.
(ii) Where a taxpayer fails to evidence an intention to pay school real property taxes in installments, the school real property taxes shall become due and payable and be collected as provided in the act of May 25, 1945 (P.L. 1050, No. 394),2 known as the Local Tax Collection Law, subject to the discounts and penalties provided by that act.
(3) The number of installments that an eligible taxpayer shall be required to pay of school real property taxes, which shall be no more than monthly and no less than three times during the months prior to the date established by the county in which the school district is located for the turnover of delinquent taxes pursuant to the act of July 7, 1947 (P.L. 1368, No. 542),3 known as the Real Estate Tax Sale Law.
(4) The dates on which installment payments of school real property taxes are due or delinquent. Notwithstanding the complete and final settlement made in accordance with section 26 of the Local Tax Collection Law,4 a board of school directors may set installment payment dates subsequent to December 31 and prior to the date established by the county in which the school district is located for the turnover of delinquent taxes pursuant to the Real Estate Tax Sale Law. The unpaid installments shall not be considered delinquent if paid on or before the respective installment dates. To each installment on the date when it becomes delinquent, a penalty of up to 10% shall be added, which shall be collected by the tax collector. No further penalties, except as provided in this chapter, shall be added to any installment of taxes unless one or more installments remain unpaid, and the lands upon which such installments are due are returned under the existing laws to the county commissioners for nonpayment of taxes, or in case a lien for such unpaid installment or installments is filed under existing laws in the office of the prothonotary, in which case the additional penalty or interest provided for by the existing return and lien laws shall apply. A taxpayer who is delinquent by more than ten days on more than two installment payments shall be ineligible for the installment payment option in the following school fiscal year.
(c.1) Contents of resolution for small business.--The resolution adopted pursuant to subsection (b.1) shall set forth all of the following:
(1) Permit taxpayers that own small businesses to be eligible to pay school real property taxes in installments.
(2) The same requirements as set forth under subsection (c)(2), (3) and (4).
(d) Notice.--A board of school directors of a school district to which this section applies shall annually set forth information regarding the payment of school real property taxes in installments and the dates on which such payments are due or delinquent on the tax notice sent to a homestead or farmstead property owner or to a small business owner.
(e) Definition.--For purposes of this section, “small business” means a business that is located in this Commonwealth and has no more than 50 employees.

Credits

2006, June 27, P.L. 1873, No. 1 (Spec. Sess. No. 1), § 1502, imd. effective. Amended 2011, June 30, P.L. 148, No. 25, § 2, effective in 60 days [Aug. 29, 2011].

Footnotes

1
53 P.S. § 6926.341.
2
72 P.S. § 5511.1 et seq.
3
72 P.S. § 5860.101 et seq.
4
72 P.S. § 5511.26.
53 P.S. § 6926.1502, PA ST 53 P.S. § 6926.1502
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document