Act 57 of 2022 - Property Tax Penalty Waiver Provisions

Act 57 of 2022 amends the Local Tax Collection Law and requires all municipalities that levy real estate taxes to adopt a resolution or ordinance directing their tax collector to implement its provisions. Act 57 was effective beginning October 10, 2022 and College Township passed its resolution on October 20, 2022. 

Act 57 allows taxpayers, who failed to receive a tax notice during their first year of occupancy, to apply for a waiver from penalties and additional costs from the tax collector. 

Below are College Township's resolution and a link to the Request for Waiver of Additional Costs form: