Presenter
Presented by Ms. McDonald
AS AMENDED
Title
Ordinance amending and supplementing the Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 263, Real Property Tax and Exemption; Section 263.02 "Payment options, discount and delinquency penalty", by adding paragraph (c) (2), which amends the method of calculating interest and penalty for delinquent taxes, and establishes a category of chronic delinquent.
Body
Be it Resolved that the Council of the City of Pittsburgh hereby enacts as follows:
Section 1. The Pittsburgh Code Title Two, Fiscal; Article IX, Property Taxes; Chapter 263, Real Property Tax and Exemption; Section 263.02 "Payment options, discount and delinquency penalty" is hereby amended and supplemented by adding paragraph (d) as follows:
Chapter 263, Real Property Tax and Exemption
Section 263.02 "Payment options, discount and delinquency penalty"
(a) Discount in advance. Taxes levied under this chapter shall be payable in advance during the months of January and February of the current year. A discount of 2% shall be allowed on all taxes due hereunder and paid during the month of January and up to February 10. Beginning February 11, all taxes shall be payable at face value.
(b) Optional tri-annual payments. Any taxpayer will have the option to elect to pay real property taxes tri-annually as follows:
(1) Payment dates. The first tri-annual payment, during the months of January, February; the second tri-annual payment, during the month of April; and the third tri-annual payment, during the month of July. Tri-annual payments made at any of the respective times hereby provided shall be payable at face, except for the first tri-annual payment which, if made during the months of January and up to February 10, shall be paid at a discount of 2%.
(2) Delinquent tri-annual payments. The first tri-annual payment must be made on or before the last day of February or the taxpayer will have failed to exercise the option to pay tri-annually, and the entire tax for the year shall become delinquent. The second tri-annual payment shall become delinquent if not paid on or before April 30; and the third tri-annual payment shall become delinquent if not paid on or before July 31.
(c) Interest and penalties for late payments. Taxes imposed under this chapter which are not paid by the last day of February or, in the case of tri-annual payments, by the due dates set forth above, shall become delinquent. Where the taxpayer makes no payment by the last day of February, the entire year's tax shall become delinquent as of March 1, regardless of the option elected by the taxpayer.
(1) Once due and owing, interest at the rate of 12% per annum on the amount of the unpaid tax (including interest and penalties accrued but unpaid) and an additional penalty of ½ % of the amount of such unpaid tax (including interest and penalties accrued but unpaid) for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. These rates and method of calculation shall remain in effect for all taxes prior to the 2001 2002 tax year.
(2) Effective with the 2001 2002 tax year, interest at the rate of 12% per annum on the amount of the unpaid tax and an additional penalty of ½% of the amount of such unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected, provided that once the tax is delinquent for more than three two years the taxpayer shall be deemed to be a chronic delinquent and interest and penalty shall begin to accrue as specified in subsection (c) (1) above.
(d) Due dates for tax year 2001 only. As a result of the county-wide revaluation which shall take effect on January 1, 2001, and a delay in receiving a certified file from the County of Allegheny, the due dates for the year 2001 only shall be as follows:
Gross and Discount date March 31, 2001
2nd installment May 31, 2001
3rd installment August 31, 2001