PennsylvaniaHB 8532025-2026 Regular SessionHouseWALLET

An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for notices of taxes; providing for removal of deceased spouse; further providing f . . .or installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.

Sponsored By: Joe Webster (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 1 costs, 0 mixed.

More installments for Pennsylvania local tax bills

Pennsylvania taxing districts can allow up to 12 tax installments instead of four. Each district must adopt the option by ordinance or resolution. The existing rule against tax reductions or discounts for installment payments stays in place. The law takes effect 60 days after enactment.

Clearer Pennsylvania local tax payment notices

Pennsylvania's Department of Community and Economic Development must prepare a standard tax notice form. It must send sample copies to county commissioners for distribution to tax collectors. Notices must name the payment recipient as “Tax Collector, (name of municipality),” not an individual. A single notice can cover multiple parcels and both real and personal property taxes. These notice changes do not change the tax owed. The law takes effect 60 days after enactment.

New collection fees for overdue local taxes

Pennsylvania tax collectors, taxing districts, and designated private collectors can charge reasonable fees for collecting overdue per capita, poll, or occupation taxes. Fees must cover delinquency notices or similar collection steps and need approval by a local governing body's resolution. Only costs incurred during the five years after the end of the year taxes were due qualify. Districts must post the resolution at their business offices and on their public websites. Private collectors must post the approved costs on their public websites. Tax collectors can keep these fees, and collectors, districts, or designated private entities must keep annual itemized fee records. The law takes effect 60 days after enactment.

Sponsors & Cosponsors

Sponsor

  • Joe Webster

    Democratic • House

Cosponsors

  • Andrew Kuzma

    Republican • House

  • Benjamin V. Sanchez

    Democratic • House

  • G. Roni Green

    Democratic • House

  • Milou Mackenzie

    Republican • House

  • Steven R. Malagari

    Democratic • House

  • Tarah Probst

    Democratic • House

  • Zachary Mako

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 886 • No: 107

Senate vote • 9/29/2026

House Bill 853 PN3512, Final Passage

Yes: 49 • No: 0

committee vote • 6/22/2026

21 0

Yes: 21 • No: 0

committee vote • 6/3/2026

11 0

Yes: 11 • No: 0

committee vote • 6/3/2026

11 0

Yes: 11 • No: 0

House vote • 6/3/2025

House Bill 853 PN1805, FINAL PASSAGE

Yes: 102 • No: 101

committee vote • 6/3/2025

37 0

Yes: 37 • No: 0

House vote • 6/2/2025

House Bill 853 PN1487 A00746

Yes: 203 • No: 0

House vote • 6/2/2025

House Bill 853 PN1487 A00744

Yes: 203 • No: 0

House vote • 6/2/2025

House Bill 853 PN1487 A00743

Yes: 203 • No: 0

committee vote • 4/24/2025

23 3

Yes: 23 • No: 3

committee vote • 4/24/2025

23 3

Yes: 23 • No: 3

Actions Timeline

  1. Act No. 54 of 2026

    10/8/2026Governor
  2. Approved by the Governor

    10/8/2026Governor
  3. Presented to the Governor

    10/7/2026House
  4. Signed in Senate

    10/6/2026House
  5. Signed in House

    10/6/2026House
  6. House concurred in Senate amendments (189-14)

    10/6/2026House
  7. Re-reported on concurrence, as committed

    10/6/2026House
  8. Referred to Rules

    9/30/2026House
  9. Third consideration and final passage (49-0)

    9/29/2026Senate
  10. Re-reported as committed

    6/22/2026Senate
  11. Re-referred to Appropriations

    6/9/2026Senate
  12. Second consideration

    6/9/2026Senate
  13. First consideration

    6/3/2026Senate
  14. Reported as amended

    6/3/2026Senate
  15. Referred to Finance

    6/9/2025Senate
  16. Third consideration and final passage (102-101)

    6/3/2025House
  17. Re-reported as committed

    6/3/2025House
  18. Re-committed to Appropriations

    6/2/2025House
  19. Second consideration, with amendments

    6/2/2025House
  20. Removed from table

    5/14/2025House
  21. Laid on the table

    4/24/2025House
  22. First consideration

    4/24/2025House
  23. Reported as amended

    4/24/2025House
  24. Referred to Finance

    3/10/2025House

Bill Text

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