COVID-19: Pennsylvania Real Property Tax Relief | Practical Law

COVID-19: Pennsylvania Real Property Tax Relief | Practical Law

An update on property tax relief measures enacted in Pennsylvania due to the COVID-19 pandemic, including actions by the Commonwealth, the City of Philadelphia, and Allegheny County.

COVID-19: Pennsylvania Real Property Tax Relief

Practical Law Legal Update w-025-2441 (Approx. 3 pages)

COVID-19: Pennsylvania Real Property Tax Relief

by Practical Law Real Estate
Published on 29 Apr 2020 • Pennsylvania
An update on property tax relief measures enacted in Pennsylvania due to the COVID-19 pandemic, including actions by the Commonwealth, the City of Philadelphia, and Allegheny County.

Act 15 of 2020

On April 20, 2020, Pennsylvania Governor Wolf signed Senate Bill 841 creating Act 15 of 2020. The legislation makes several revisions to Title 35 of the Pennsylvania Consolidated Statutes, including the addition of a new Chapter 57 which, among other things, provides taxing districts with flexibility to offer relief to property taxpayers during the COVID-19 pandemic. Taxing districts are counties, cities, boroughs, townships, and other similar entities authorized to impose a real property tax (35 Pa. C.S.A. § 5712).
Specifically, Act 15 allows any taxing district to:
  • Collect real property tax at the taxing district's prescribed discount rate (if any) until August 31, 2020.
  • Waive late fees or penalties on any real property tax paid in full by December 31, 2020.
(35 Pa. C.S.A. § 5713(a).)
Any taxing district that wishes to take either of these actions must:
  • Make its decision to do so by majority vote of the taxing district's governing body.
  • Deliver the governing body's resolution to the taxing district's tax collector no later than May 20, 2020.
(35 Pa. C.S.A. § 5713.)

Philadelphia

The City of Philadelphia has extended its real property tax payment deadline to June 15, 2020.

Allegheny County

Allegheny County (including Pittsburgh) has extended its real property tax discount payment period to April 30, 2020, and changed its real property tax payment deadline to May 31, 2020.

Other Taxing Districts

Taxpayers should check with their taxing district to determine if any relief has been instituted.

Practical Implications

Local officials in Pennsylvania can offer relief to their residents who need more time to pay their real property taxes as a result of COVID-19 hardships. Taxpayers in Philadelphia and Pittsburgh already received similar relief. Other taxing districts may also have instituted or be planning to institute relief for payment of real estate taxes. Taxpayers should confirm locally.
For a collection of resources related to COVID-19, pandemics, and business interruption content, see Real Estate Global Coronavirus Toolkit.