Act 57 of 2022 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 has now made a standard waiver form available. Please keep in mind that Act 57 applies to tax notices sent beginning in 2023. Click here for the waiver from.
As a reminder, Act 57 also requires all municipalities that levy real estate taxes to adopt a resolution or ordinance directing their tax collector to implement its provisions. Townships have until January 9, 2023, to adopt the resolution or ordinance. As a member service, PSATS developed this Act 57 of 2022 Model Resolution, which is also available here in Word format.