[Ord. 717, passed 3-7-1977]
(a) 
All taxpayers subject to the payment of real estate taxes to the Town shall be entitled to a discount of 2% from the amount of such tax upon making payment within two months after the date of the tax notice. All taxpayers who fail to make payment of such taxes for four months after the date of the tax notice shall be charged a penalty of 10%, which penalty shall be added to the taxes by the tax collector and be collected by the tax collector.
(b) 
The rates of discount and penalties established by this section shall become effective in 1977 and shall be effective for subsequent years unless changed by ordinance.
(c) 
Effect of failure to receive real estate tax notice.
[Added 12-12-2022 by Ord. No. 1530]
(1) 
As provided in Section 7 of the Local Tax Collection Law, 72 P.S. § 5511.7, except as set forth in Subsection (c)(2) of this section, failure to receive notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.
(2) 
Waiver of additional charges pursuant to Act 57 of 2022.
A. 
Pursuant to Act 57 of 2022,[1] the Tax Collector shall waive additional charges for real estate taxes beginning in the first tax year after the effective date of Act 57 of 2022, if the taxpayer does all of the following:
1. 
Provides a waiver request of additional charges to the Tax Collector in possession of the claim within 12 months of a qualifying event;
2. 
Attests that notice was not received;
3. 
Provides the Tax Collector in possession of the claim with one of the following:
(A) 
A copy of the deed showing the date of real property transfer; or
(B) 
A copy of the title following the acquisition of a mobile or manufactured home subject to taxation as real estate showing the date of issuance or a copy of an executed lease agreement between the owner of a mobile or manufactured home and the owner of a parcel of land on which the mobile or manufactured home will be situated showing the date the lease commences; and
4. 
Pays the face value amount of the tax notice for the real estate tax with the waiver request.
[1]
Editor's Note: 72 P.S. § 5511.7.
B. 
Requests for waiver of additional charges pursuant to this section shall be made on a form provided by the Pennsylvania Department of Community and Economic Development, available upon request from the Town, which form shall include a space for attestation by the taxpayer.
C. 
A taxpayer granted a waiver and paying real estate tax as provided in this subsection shall not be subject to an action at law or in equity for an additional charge, and any claim existing or lien filed for an additional charge shall be deemed satisfied.
D. 
A Tax Collector that accepts a waiver and payment in good faith in accordance with this subsection shall not be personally liable for any amount due or arising from the real estate tax that is the subject in the waiver.
E. 
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:
ADDITIONAL CHARGE
Any interest, fee, penalty or charge accruing to and in excess of the face amount of the real estate tax as provided in the real estate tax notice.
QUALIFYING EVENT
1. 
For purposes of real property, the date of transfer of ownership.
2. 
For purposes of manufactured or mobile homes, the date of transfer of ownership or the date a lease agreement commences for the original location or relocation of a mobile or manufactured home on a parcel of land not owned by the owner of the mobile or manufactured home. The term does not include the renewal of a lease for the same location.
TAX COLLECTOR
A tax collector as defined in Section 2 of the Local Tax Collection Law, 72 P.S. § 5511.2, a delinquent tax collector as provided in Section 26a of the Local Tax Collection Law, 72 P.S. § 5511.26a, the tax claim bureau or an alternative collector of taxes as provided in the Real Estate Tax Sale Law, 72 P.S. § 5860.101, et seq., an employee, agent or assignee authorized to collect the tax, a purchaser of claim for the tax or any other person authorized by law or contract to secure collection of, or take any action at law or in equity against the person or property of the taxpayer for the real estate tax or amounts, liens or claims derived from the real estate tax.
[Ord. 1317, passed 5-23-2005]
All taxpayers subject to the payment of real estate taxes to the Town who have their assessment increased by Allegheny County due to new construction on or additions to an existing building on the property will be subject to payment of tax on the additional assessed value retroactive to the first day of the month following the date on which an occupancy permit for said new building or addition was granted by the Town, subject to the following:
(a) 
The Town must submit the interim request to Allegheny County within the fiscal year of the improvement.
(b) 
The Town must send in the interim tax notice to the taxpayer within 10 days after receipt of the duplicate addition from Allegheny County. The additional valuation will be taxed at the Town's tax rate reduced proportionately to the number of months remaining in the fiscal year.
(c) 
If the full amount is paid within two months after the date the notice is mailed, a discount of 2% will apply. If the full amount is paid within four months of the mailing date of the notice, no penalty may be imposed and the taxes cannot be considered delinquent, even if payment occurs after December 31.
[Ord. 1345, passed 7-2-2007]
Taxpayers that have been granted a homestead/farmstead exclusion under Act 1 ("Eligible Taxpayers") are eligible to pay current Town real property taxes in installments. The process through which an Eligible Taxpayer may choose to pay current Town real property taxes in installments is as follows:
(a) 
The payment of the first installment by an Eligible Taxpayer on or before the first payment date set forth in (c) below shall be conclusive evidence of the intention of the Eligible Taxpayer to pay Town real property taxes via installments.
(b) 
When a taxpayer fails to evidence an intention to pay Town real property taxes in installments as set forth in (a) and (c), the current Town real property taxes shall become due and payable and be collected as provided in the Act of May 25, 1945 (P.L. 1050, No. 394), known as the Local Tax Collection Law, subject to the discounts and penalties provided by that Act.
(c) 
The taxpayer shall be required to pay Town real property taxes in accordance with the following installment schedule, with 1/3 of the total amount of Town real property taxes due to be paid on each of the installment payment dates:
First payment due date
August 31
Second payment due date
October 31
Third payment due date
December 31
(d) 
If any installment is not paid when due, a penalty of 10% shall be added to each installment on the date when it becomes delinquent; provided, however, that if the property is turned over to the County for nonpayment of taxes or a lien is filed, the aforementioned penalty shall be replaced by the penalty and interest provided for in applicable law. This penalty shall be collected by the tax collector.
(e) 
A taxpayer who is delinquent by more than 10 days or more than two installment payments shall be ineligible for the installment option in the following calendar year.
The Town shall provide an annual notice of information regarding the payment of Town real property taxes in installments and the dates on which the installment payments are due or delinquent on the tax notice sent to the homestead and farmstead property owners.