An Act amending the act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law, in sale of property, providing for delinquent real estate tax notification to designated individual; providing for unseat, the official text

SENATE AMENDED
PRIOR PRINTER'S NOS. 79, 1627
PRINTER'S NO.  3767
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
96
Session of
2025
INTRODUCED BY PIELLI, SANCHEZ, VENKAT, MADSEN, PROKOPIAK, KHAN,
KENYATTA, GIRAL, CEPEDA-FREYTIZ, CIRESI, HANBIDGE, SAMUELSON,
WARREN, FREEMAN, HILL-EVANS, FLEMING, OTTEN, BOROWSKI,
GUENST, D. WILLIAMS, HADDOCK, PASHINSKI, TWARDZIK, PARKER,
RIVERA, CERRATO, GREEN, INGLIS, MAYES, SHAFFER AND WEBSTER,
JANUARY 14, 2025
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, JULY 11, 2026
AN ACT
Amending the act of July 7, 1947 (P.L.1368, No.542), entitled
"An act amending, revising and consolidating the laws
relating to delinquent county, city, except of the first and
second class and second class A, borough, town, township,
school district, except of the first class and school
districts within cities of the second class A, and
institution district taxes, providing when, how and upon what
property, and to what extent liens shall be allowed for such
taxes, the return and entering of claims therefor; the
collection and adjudication of such claims, sales of real
property, including seated and unseated lands, subject to the
lien of such tax claims; the disposition of the proceeds
thereof, including State taxes and municipal claims recovered
and the redemption of property; providing for the discharge
and divestiture by certain tax sales of all estates in
property and of mortgages and liens on such property, and the
proceedings therefor; creating a Tax Claim Bureau in each
county, except counties of the first and second class, to act
as agent for taxing districts; defining its powers and
duties, including sales of property, the management of
property taken in sequestration, and the management, sale and
disposition of property heretofore sold to the county
commissioners, taxing districts and trustees at tax sales;
providing a method for the service of process and notices;
imposing duties on taxing districts and their officers and on
tax collectors, and certain expenses on counties and for
their reimbursement by taxing districts; and repealing
existing laws," in sale of property, providing for delinquent
real estate tax notification to designated individual;
PROVIDING FOR UNSEATED LANDS; and imposing duties on the
Department of Community and Economic Development.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1.  The act of July 7, 1947 (P.L.1368, No.542), known
as the Real Estate Tax Sale Law, is amended by adding a section
to read:
Section 619.2.     Delinquent Real Estate Tax      Notification to
Designated Individual.--   (a)  The department      shall develop a
designation form to be used by an owner to      assign a designated
individual to receive a notification      regarding delinquent real
estate taxes on the owner's property,      if the owner:
(1)  is unable or has limited ability to receive or manage
the delinquent real estate tax notice; or
(2)  otherwise chooses to assign a designated individual to
receive the notification.
(b)  The designation form shall contain the following
information:
(1)  The name of the owner.
(2)  The date of birth of the owner.
(3)  The telephone number, email address and other contact
information of the owner.
(4)  The address of the owner's property.
(5)  The name of the owner's designated individual.
(6)  The address, telephone number, email address and other
contact information of the owner's designated individual.
(7)  Verification that the designated individual is:
(i)  a next of kin of the owner; or
(ii)  an agent, guardian, trustee or other representative of
the owner under authority granted in accordance with 20 Pa.C.S.
(relating to decedents, estates and fiduciaries).
(8)  Other information as may be determined by the department
as necessary to comply with this section.
(c)  The department shall:
(1)  Post the designation form and other information deemed
necessary by the department on the publicly accessible Internet
website of the department.
(2)  Distribute copies of the designation form and other
information deemed necessary by the department to each taxing
district.
(3)  Distribute copies of the designation form and other
information deemed necessary by the department to each area
agency on aging in this Commonwealth.
(d)  An owner may complete a designation form and send the
designation form to the bureau in the county in which the
property is located and the appropriate taxing district.
(e)  Upon receipt of a completed designation form, a bureau
and taxing district under subsection (d) shall send
notifications regarding delinquent real estate taxes on the
owner's property to both the owner and the designated individual
specified in the designation form.
(f)  An owner who submitted a designation form may rescind
the designation by providing written notice of the rescission to
the bureau in the county in which the property is located and
the appropriate taxing district.
(g)  Notices required to be provided to an owner under this
act shall be provided to the designated individual of each owner
who sent a completed designation form under subsection (d).
(h)  A bureau or a taxing district that receives a completed
designation form or written notice of rescission under this
section shall maintain the confidentiality of the form or
notice. A completed designation form and written notice of
rescission is not accessible for inspection and duplication
under the act of February 14, 2008 (P.L.6, No.3), known as the
"Right-to-Know Law."
(i)  Nothing in this section shall be construed to affect any
authority granted in accordance with 20 Pa.C.S.   , including the
appointment of a guardian by a court of competent jurisdiction
under 20 Pa.C.S. Ch. 55 (relating to incapacitated persons).
(j)  As used in this section, the following words and phrases
shall have the meanings given to them in this subsection unless
the context clearly indicates otherwise:
"Department," shall mean the Department of Community and
Economic Development.
"Designated individual," shall mean any of the following
persons designated by an owner to receive notification regarding
delinquent real estate taxes on behalf of the owner:
(1)  A next of kin of the owner.
(2)  An agent, guardian, trustee or other representative of
the owner under authority granted in accordance with 20 Pa.C.S.
"Designation form," shall mean the form developed by the
department in accordance with this section.
Section 2.  This act shall take effect in 60 days.
SECTION 2.  THE ACT IS AMENDED BY ADDING AN ARTICLE TO READ:
ARTICLE VII-A
UNSEATED LANDS
SECTION 701-A.  APPLICATION.
THIS ARTICLE SHALL APPLY TO SALES AND PURCHASES OF UNSEATED
LANDS PRIOR TO THE EFFECTIVE DATE OF THIS SECTION.
SECTION 702-A.  TITLE TO UNSEATED LANDS.
(A)  SALE FOR NONPAYMENT OF TAXES.--PRIOR TO THE EFFECTIVE
DATE OF THIS SUBSECTION, WHERE THE CONVEYANCE FROM THE SALE OF
ANY UNSEATED LANDS FOR NONPAYMENT OF TAXES INCLUDES, BUT IS NOT
EXPRESSLY LIMITED TO, THE SURFACE ESTATE AND, FOR THE TAX YEAR
FOR WHICH THE SALE OCCURRED, THE SUBSURFACE ESTATE WAS NOT
SEPARATELY ASSESSED, THE CONVEYANCE SHALL BE EFFECTIVE TO VEST
TITLE IN THE PURCHASER TO THE ENTIRE PROPERTY IN FEE SIMPLE,
INCLUDING THE SEVERED SUBSURFACE OIL, GAS, MINERAL OR OTHER
SUBSURFACE ESTATES THAT ARE NOT SEPARATELY ASSESSED FOR THE TAX
YEAR FOR WHICH THE SALE OCCURRED, SUBJECT ONLY TO REDEMPTION
REFLECTED IN THE OFFICIAL COUNTY RECORDS OR A COURT ORDER IN AN
ACTION CHALLENGING THE LEGAL EFFECT OF A TAX SALE COMMENCED
WITHIN THE FIVE-YEAR STATUTORY PERIOD OF LIMITATIONS ON ACTIONS
FOR RECOVERY, OR DETERMINATION OR DECLARATION, FOLLOWING THE
DATE OF THE TAX SALE.
(B)  APPLICABILITY.--THIS SECTION SHALL:
(1)  APPLY WITHOUT REGARD TO WHETHER THE PURCHASER OWNED
ANY ESTATE IN THE PROPERTY AT THE TIME TAXES BECAME DUE.
(2)  NOT APPLY TO SEVERED SUBSURFACE OIL, GAS, MINERAL OR
OTHER SUBSURFACE ESTATES OWNED BY ANY GOVERNMENTAL ENTITY AT
THE TIME OF THE TAX SALE UNDER THIS SECTION.
SECTION 703-A.  REDEMPTION CLAIMS.
A FINDING, DECLARATION OR OTHER ORDER OF REDEMPTION OF
UNSEATED LAND SOLD AT A TAX SALE SHALL REQUIRE THE PARTY
ASSERTING REDEMPTION, OR BENEFITING FROM THE REDEMPTION, TO:
(1)       PROVIDE EVIDENCE THAT THE RIGHT OF REDEMPTION
EXISTED AT THE TIME OF THE CHALLENGED TRANSACTION.
(2)       PROVIDE:
(I)  A RECORDED EXEMPTION RECEIPT; OR
(II)  THE INSTRUMENT OF THE CONVEYANCE AT ISSUE WITH
A STAMPED REDEEMED NOTATION AND    THE CONTEMPORANEOUSLY
MADE NOTATION OF THE REDEMPTION IN THE OFFICIAL COUNTY
RECORD.
SECTION 704-A.  REDEMPTION BY PERMISSION.
ALL CLAIMS RELATING TO OR SEEKING A DECLARATORY OR OTHER
ORDER THAT A REDEMPTION BY PERMISSION THROUGH REAL ESTATE
PURCHASED BY THE COUNTY MUST PROVIDE EVIDENCE OF A DEED POLL OR
AN OFFICIAL COUNTY RECORD CONTEMPORANEOUSLY NOTING THE
REDEMPTION.
SECTION 705-A.  DUTY TO PAY TAXES ON UNSEATED LANDS.
THE DUTY TO PAY PROPERTY TAXES ON UNSEATED LAND SHALL BE A
CHARGE AGAINST THE LAND ONLY AND NOT A DUTY OF THE OWNER. SALES
FOR THE NONPAYMENT OF TAXES ON UNSEATED LAND ARE IN REM AND
SHALL NOT REQUIRE PERSONAL NOTICE OF THE SALE TO THE LANDOWNER.
SECTION 706-A.  RESTATEMENT OF LIMITATION ON ACTIONS RELATING TO
TAX SALES.
THIS ARTICLE IS INTENDED AS A RESTATEMENT AND CLARIFICATION
OF THE FIVE-YEAR LIMITATION PERIOD IN SECTION 3 OF THE ACT OF
APRIL 3, 1804 (P.L.517, NO.124), ENTITLED "AN ACT DIRECTING THE
MODE OF SELLING UNSEATED LANDS FOR TAXES."
SECTION 3.  THIS ACT SHALL TAKE EFFECT AS FOLLOWS:
(1)  THE FOLLOWING SHALL TAKE EFFECT IMMEDIATELY:
THE ADDITION OF ARTICLE VII-A OF THE ACT.
THIS SECTION.
(2)  THE REMAINDER OF THIS ACT SHALL TAKE EFFECT IN 60
DAYS.