HB 2610
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in general provisions, providing for electronic tax lien filing and centralized repository; and making a repeal.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill updates Pennsylvania’s tax laws by creating a system for electronic filing of tax liens and establishing a centralized repository for these liens. It aims to modernize the process of managing tax liens, making them more accessible and efficient. The bill also includes a repeal of a specific section of the Fiscal Code. It outlines procedures for prioritizing tax liens and how they are handled during property sales and transfers.
Key provisions
- Establishes a centralized, searchable repository for all Commonwealth tax liens.
- Allows for electronic filing of tax liens.
- Defines priority of tax liens in property sales and transfers.
- Specifies procedures for notifying taxpayers of lien filings.
- Requires the Department of Revenue to update the repository regularly.
- Addresses the filing of liens on out-of-state property.
- Creates a payment mechanism for prothonotaries based on filing fees.
- Provides for the recording of tax liens with prothonotaries.
Who is affected
- The Department of Revenue
- Taxpayers
- Prothonotaries
- County Courts
- Real Estate Owners
Notable changes
- Introduces a system for electronic tax lien filing and a centralized repository.
- Changes the priority of tax liens in property sales.
- Repeals Section 213 of the Fiscal Code.
- Establishes a funding mechanism for prothonotaries to support their services.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Benjamin Sanchez
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