§ 19-1303. Additions to Tax. 171

   Unless otherwise provided by special ordinance:

   (1)   Reserved. 172

   (2)   Real estate taxes shall be due and paid by March 31 of the year in which such taxes shall be assessed and payable. 172.1

   (3)   Upon all real estate taxes paid thereafter, additions shall be imposed as follows:

      (a)   if paid during the month of April, an addition of one and one-half percent (1.5%);

      (b)   if paid during the month of May, an addition of three percent (3%);

      (c)   if paid during the month of June, an addition of four and one-half percent (4.5%);

      (d)   if paid during the month of July, an addition of six percent (6%);

      (e)   if paid during the month of August, an addition of seven and one-half percent (7.5%);

      (f)   if paid during the month of September, an addition of nine percent (9%);

      (g)   if paid during the month of October, an addition of ten and one-half percent (10.5%);

      (h)   if paid during the month of November, an addition of twelve percent (12%);

      (i)   if paid during the month of December, an addition of thirteen and one-half percent (13.5%).

   (4)   Upon all real estate taxes remaining due and unpaid on the first day of January of the year following the year for which such taxes are assessed and payable, there shall be added:

      (a)   as an addition to tax fifteen percent (15%) of the tax due; and

      (b)   interest at the rate of three-quarters of one percent (0.75%) per month, or part thereof; and 173

      (c)   an additional penalty of one percent (1%) on the first day of each month from February through August during the first year in which such tax is registered as delinquent. 174

   (5)   The Department shall at all times display, in large figures and in a conspicuous place in the tax collection office, the amount of tax and discount or penalty fixed by this Chapter or by special ordinance.

   (6)   Notwithstanding the provisions of subsections (3) through (5) herein, for real estate taxes due for tax year 2014 and thereafter, no additions, interest or penalties shall accrue while an appeal of a property's assessed value is pending, provided: 175

      (a)   the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes or court of competent jurisdiction between March 31, 2013 and October 6, 2014; and

      (b)   the Taxpayer has paid by March 31 of the year in which such taxes are due an amount equal to the real estate taxes due on the property for Tax Year 2013.

   (6.1)   Notwithstanding the provisions of subsections (3) through (5) herein, for real estate taxes due for tax year 2019 and thereafter, no additions, interest or penalties shall accrue while an appeal of a property's assessed value is pending, provided: 176

      (a)   the Taxpayer has timely filed with the Board of Revision of Taxes such appeal of the property's assessed value for tax year 2019; and

      (b)   the Taxpayer has paid by March 31 of the year in which such taxes are due an amount equal to the real estate taxes due on the property for Tax Year 2018.

   (6.2)   Notwithstanding the provisions of subsections (3) through (5) herein, for real estate taxes due for tax year 2023 and thereafter, no additions, interest or penalties shall accrue while an appeal of a property's assessed value is pending, provided: 176.1

      (a)   the Taxpayer has timely filed with the Board of Revision of Taxes such appeal of the property's assessed value for tax year 2023; and

      (b)   the Taxpayer has paid by March 31 of the year in which such taxes are due an amount equal to the real estate taxes due on the property for Tax Year 2022.

   (7)   Where the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes or court of competent jurisdiction within the time period specified in subsection (6)(a), and a final determination has not been made on the appeal, the Department shall bill the taxpayer for the year in which such taxes are payable no more than the amount due for real estate taxes for Tax Year 2013. 177

   (7.1)   Where the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes within the time period specified in subsection (6.1)(a), and a final determination has not been made on the appeal by the Board or by a court of competent jurisdiction upon further appeal, the Department shall bill the taxpayer for the year in which such taxes are payable no more than the amount due for real estate taxes for Tax Year 2018. 178

   (7.2)   Where the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes within the time period specified in subsection (6.2)(a), and a final determination has not been made on the appeal by the Board or by a court of competent jurisdiction upon further appeal, the Department shall bill the taxpayer for the year in which such taxes are payable no more than the amount due for real estate taxes for Tax Year 2022. 178.1

   (8)   Where a taxpayer has complied with the provisions of subsection (6), subsection (6.1), or subsection (6.2), any outstanding balance for any tax year which remains due after a final determination of an assessment appeal shall be deemed to have been paid when due if payment in full is received by the Department within thirty (30) days of the date of the final determination. Commencing thirty (30) days after final determination of the appeal, amounts due and unpaid shall accrue additions, interest and penalties in accordance with subsections (3) through (5) as if the thirty-first day after the date of final determination were April 1 of the tax year. 179

 

Notes

171	Amended, 1973 Ordinances, p. 509; amended, 1974 Ordinances, p. 1080; amended, 1976 Ordinances, p. 1164; amended, 1978 Ordinances, p. 233; amended, 1979 Ordinances, p. 1969; amended, 1981 Ordinances, p. 246; amended, 1982 Ordinances, p. 24; amended, 1983 Ordinances, p. 1092; amended, 1984 Ordinances, p. 1; amended, 1990 Ordinances, p. 1023; caption amended, Bill No. 200292 (approved June 26, 2020).
172	Amended, Bill No. 200292 (approved June 26, 2020).
172.1	Amended, Bill No. 200292 (approved June 26, 2020).
173	Amended, Bill No. 970155 (approved April 3, 1997). Section 2 of the Ordinance provides: "Effective Date. This Ordinance shall take effect July 1, 1997, and the increase in interest rates provided by this Ordinance shall begin to apply as that date."
174	Source: Act of April 19, 1883, P.L. 9, 53 P.S. § 4924.
175	Added, Bill No. 130308-A (became law September 12, 2013). Section 2 of Bill No. 130308-A provides: "This Ordinance shall take effect with respect to real estate taxes for tax year 2014." Amended, Bill No. 130591 (became law October 31, 2013). Section 2 of Bill No. 130591 provides: "This Ordinance shall take effect with respect to real estate taxes for tax year 2014." Amended, Bill No. 150197 (approved May 5, 2015).
176	Added, Bill No. 171009 (became law January 24, 2019).
176.1	Added, Bill No. 220413 (became law September 15, 2022).
177	Added, Bill No. 130308-A (became law September 12, 2013). See note 175 for effective date provisions. Amended, Bill No. 150197 (approved May 5, 2015).
178	Added, Bill No. 171009 (became law January 24, 2019).
178.1	Added, Bill No. 220413 (became law September 15, 2022).
179	Added, Bill No. 130308-A (became law September 12, 2013). See note 175 for effective date provisions. Amended, Bill No. 150197 (approved May 5, 2015); amended, Bill No. 171009 (became law January 24, 2019); amended, Bill No. 220413 (became law September 15, 2022)..