[Ord. No. 259, 9/23/2025]
The following words and phrases shall have the meanings given to them within this Part unless the context clearly indicates otherwise:
ADDITIONAL CHARGES
Any interest, fee, penalty, or charge accruing to and in excess of the face amount of the real estate taxes as provided in the real estate tax notice.
QUALIFYING EVENT
The date of transfer of ownership for real property, or for manufactured or mobile homes, the date of transfer of ownership or the date a lease agreement commences for the original location or relocation 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.
[Ord. No. 259, 9/23/2025]
1. 
The Tax Collector shall, for tax years beginning on and after January 1, 2023, grant a request to waive additional charges for real estate taxes if the taxpayer does all of the following:
A. 
Provides a waiver request of additional charges to the Tax Collector in possession of the claim within 12 months of a qualifying event. All waiver requests shall be submitted on Form DCED-CLGS promulgated by the Pennsylvania Department of Community and Economic Development;
B. 
Attests that a notice was not received;
C. 
Provides the Tax Collector in possession of the claim with one of the following:
(1) 
A copy of the deed showing the date of real property transfer; or
(2) 
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 the parcel of land on which the mobile or manufactured home will be situated showing the date the lease commences; and
D. 
Pays the face value amount of the tax notice for the real estate tax with the waiver request.
2. 
A taxpayer who is granted a waiver and paying real estate tax as provided in this Part 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.
3. 
The Tax Collector that accepts a waiver and payment in good faith in accordance with this Part shall not be personally liable for any amount due or arising from the real estate tax that is the subject in the waiver.