Title
Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemptions, Section 263.02 (a) Discount in advance, (b)(1) Optional tri-annual payments, and (d): Due Dates, so as to amend the discount date for the 2024 fiscal year.
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 (a) Discount in advance, (b)(1) Optional tri-annual payments, and (d): Due Dates, as follows:
§ 263.02
(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 12] February 20; beginning [February 13] February 21 through 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 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 12] February 20, shall be paid at a discount of two (2) percent.
(d) Due dates. Due dates for tax year 2024 shall be as follows:
1. Discount Date: [February 12, 2024] February 20, 2024.
2. Gross Due date and first installment: February 29, 2024.
3. Second Installment: April 30, 2024.
4. Third Installment: July 31, 2024.