This bill amends the Local Tax Collection Law, originally enacted on May 25, 1945, to update the requirements for tax notices sent by tax collectors. It specifies that tax collectors must notify every taxable individual within thirty days of receiving the tax duplicate, with a final deadline of July 1 for notifications. Additionally, municipalities that have adopted a home rule charter may set a different deadline for sending these notices. The bill also outlines the required contents of the tax notice, including details about the taxpayer's property, the total amount of taxes due, and instructions for payment.

Significant changes include the replacement of outdated legal references with current legal language regarding home rule charters, and the clarification that tax notices must not include the name of an individual as the recipient of payments. Instead, the notice must specify the office title and the municipality associated with the tax collector. The bill mandates that a uniform form of tax notice be prepared by the Department of Community and Economic Development for distribution to county commissioners and tax collectors. The act is set to take effect 60 days after its passage.

Statutes/Laws affected:
Printer's No. 1128 (Mar 25, 2025): P.L.1050, No.394
Printer's No. 1128: P.L.1050, No.394