An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.
HB 853 amends Pennsylvania's Local Tax Collection Law to change how local governments handle property and personal taxes. It requires clearer tax notices to residents, allows removing a deceased spouse's name from tax records without extra steps, and creates options for taxpayers to pay overdue taxes in installments. The bill also adds fees for local offices to collect late taxes on people (like poll or occupation taxes). These changes directly affect homeowners, renters, and local tax collectors in Pennsylvania municipalities.
Bill status
passed
4 of 5 stages cleared
Introduction
Mar 2025
Committee Review
Jun 2026
House Passage
Jun 2025
Senate Passage
Jun 2026
Governor
Introduced Mar 10, 2025
Last action Jun 22, 2026
Maddy AI version diff · 3 comparisons
What changed between versions
Printer's No. PN1805
→
Printer's No. PN3512
·
4 edits
MODERATE
This bill was amended by the Senate to update the bill text to reflect its new status as a Senate-amended version with a new printer's number (PN 3512) and a revised effective date of June 3, 2026. The substantive policy content regarding tax notices, removal of deceased spouses, and installment payments remains consistent with the House version, though the formatting of section headers and numbering was adjusted to align with Senate amendment standards.
Scope change
The bill's scope and applicability remain unchanged; the amendments are primarily procedural updates to reflect the bill's legislative history and current version.
TIMELINE
The effective date was updated to June 3, 2026, reflecting the Senate amendment date, and the bill title was updated to include 'SENATE AMENDED' and the new printer's number PN 3512.
TECHNICAL
Section headers and numbering were standardized to match Senate amendment conventions, such as changing 'Section 1' to 'Section 1. Section 6...' and adjusting the numbering of the final section from 'Section 2 5' to 'Section 5 2'.
The line 'AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, JUNE 2, 2025' was removed as it no longer applies to the Senate-amended version.
The line 'SENATOR HUTCHINSON, FINANCE, IN SENATE, AS AMENDED, JUNE 3, 2026' was added to identify the sponsor and status of the amended bill.
Floor votes · Senate Jun 22, 2026 · House Jun 2, 2025
How they voted
21–0
Passed · 1 other
Total votes 22
Jun 22, 2026
D
Democratic8
87% Yea
R
Republican14
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
17
Key actions
7
Committee
6
Amendments
2
Jun 22, 2026
Senate · Passed
Senate Vote: pass (21-0-1)
senate
Jun 22, 2026
Upper · Passed
Re-reported as committed
upper
Jun 9, 2026
Committee
Re-referred to Appropriations
upper
Jun 3, 2026
Upper · Passed
Reported as amended
upper
Jun 9, 2025
Committee
Referred to Finance
upper
Jun 3, 2025
Lower · Passed
Third consideration and final passage
lower
Jun 3, 2025
Lower · Passed
Re-reported as committed
lower
Jun 2, 2025
House · Passed
House Vote: pass (203-0)
house
Jun 2, 2025
Committee
Re-committed to Appropriations
lower
Apr 24, 2025
Lower · Passed
Reported as amended
lower
Mar 10, 2025
Committee
Referred to Finance
lower
1 primary · 4 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Joe Webster
DDemocratic
Co
Ben Sanchez
DDemocratic
Co
Roni Green
DDemocratic
Co
Steve Malagari
DDemocratic
Co
Tarah Probst
DDemocratic
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