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.

This bill updates Pennsylvania's Local Tax Collection Law to improve how local governments notify taxpayers about their property and personal taxes. It requires tax collectors to send detailed notices to every taxpayer within a specific timeframe, ensuring the letter includes the tax rate, property details, total amount owed, payment instructions, and deadlines for penalties or abatements. The legislation also mandates that these notices be sent to the taxpayer's last known address and prohibits listing an individual's name as the payee, instead directing payments to the municipal tax collector's office. Additionally, the bill authorizes municipalities with home rule charters to set their own notice dates and instructs the Department of Community and Economic Development to create a standard form for these notices.