Act 57 Amending the Local Tax Collection Law
Act 57 allows new homeowner taxpayers who fail to receive a tax notice during their first year of occupancy to apply for a waiver from penalties, fees, and additional costs from the tax collector. In order to qualify, the taxpayer has to (1) attest they did not receive the notice; (2) provide proof of the property’s transfer within the last 12 months; (3) provide a waiver request to the tax collector; and (4) provide payment of the face value of the taxes. The Pocopson Township Board of Supervisors enacted Resolution 2022-25 implementing Act 57 and providing additional information regarding the waiver. The waiver goes into effect for the 2023 tax year going forward and does not apply for 2022. The State Department of Community and Economic Development created a waiver form for taxpayers to submit to the tax collector.
The waiver request link is: Act 57 of 2022- Request for Waiver of Additional Charges: Real Estate Taxes