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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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
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.
Bill text
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Document of record
- Version
- Pn 3537 Html
- Published
- Not published in the source record
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Sponsors
Official sponsors from legislative records.
7 on record
Primary sponsor
Cosponsors
Benjamin Sanchez
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