[Adopted 8-23-2022 by Res. No. 2022-R-32]
A.
Act 57 of 2022 amending the Local Tax Collection Law was signed by
the Governor on July 11, 2022 ("Act").
B.
A taxing district is required to adopt an ordinance or resolution
by October 11, 2022, providing for the waiver required by the Act.
C.
The Act requires a taxing district to authorize its Tax Collector
to waive penalties, fees and interest for taxpayers who purchased
a home within 12 months and have not received their tax bill ("waiver").
D.
In order to qualify for the waiver a taxpayer must submit all of
the following to the Township Tax Collector:
(1)
Attest that the Township's real estate tax bill was not received
by the taxpayer;
(2)
Provide proof of property transfer within the previous 12 months
by submitting a copy of the deed showing the date of the transfer
of the real property or a copy of the title following acquisition
of a mobile or manufactured home or an executed lease agreement between
the owner and lessee showing the date on which the lease began;
(3)
Provide a waiver request on the Department of Community and Economic
Development Form; and
(4)
Payment of the face value of the real estate tax due ("application").
The Township Tax Collector is authorized to waive all penalties, fees and interest for anyone who requests same and complies with the provisions of § 318-46D above.
