Act 57 of 2022 requires all municipalities that levy real estate taxes to adopt a resolution or ordinance directing their tax collector to implement its provisions. Townships will have from October 10, 2022, the law’s effective date, until January 9, 2023, to adopt the resolution or ordinance.
Act 57 allows taxpayers who fail to receive a tax notice during their first year of occupancy to apply for a waiver from penalties and additional costs from the tax collector. The state Department of Community and Economic Development is required to make a standard waiver form available.
As a member service, PSATS developed this Act 57 of 2022 Model Resolution, which will also be available in PSATS’ Resource Center and included in your September Bulletin mailing.