City of Pittsburgh - File #: 2023-2160

• File #: 2023-2160
• Version: 1
• Type: Ordinance
• Status: Passed Finally
• File created: 11/9/2023
• In control: Committee on Finance and Law
• On agenda: 11/13/2023
• Final action: 12/18/2023
• Enactment date: 12/18/2023
• Enactment #: 38
• Effective date: 1/1/2024
• Title: Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemptions, Section 263.02: Payment Options, Discount and Delinquency Penalty, so as to set the payment, discount, and delinquent dates for the 2024 fiscal year. (Public Hearing held 12/14/23)
• Indexes: BUDGET , PGH. CODE ORDINANCES TITLE 02 - FISCAL

Date	Ver.	Action By	Action	Result
12/27/2023	1	Mayor	Signed by the Mayor
12/18/2023	1	City Council	Passed Finally	Pass
12/14/2023	1	Committee on Hearings and Policy	Public Hearing Held
12/13/2023	1	Standing Committee	Affirmatively Recommended	Pass
11/20/2023	1	Standing Committee	Held for Cablecast Public Hearing	Pass
11/13/2023	1	City Council	Read and referred

title
Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemptions, Section 263.02: Payment Options, Discount and Delinquency Penalty, so as to set the payment, discount, and delinquent dates for the 2024 fiscal year.
(Public Hearing held 12/14/23)

body
The Council of the City of Pittsburgh hereby enacts as follows:

Section 1. The Pittsburgh Code is hereby amended at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemptions, Section 263.02: Payment Options, Discount and Delinquency Penalty, as follows:

? 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 two (2) percent shall be allowed on all taxes due hereunder and paid during the month of January and up to [February 10] February 12; beginning [February 11] February 13 through [February 28] February 29, 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 and February, up to [February 28] February 29; 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 month of January and up to [February 10] February 12, shall be paid at a discount of two (2) percent.
(2) Discounts in advance. The first tri-annual payment must be made on or before [February 28] February 29 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 paym...