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File #: 2021-2170    Version: 1
Type: Ordinance Status: Passed Finally
File created: 11/5/2021 In control: Committee on Finance and Law
On agenda: 11/8/2021 Final action: 12/20/2021
Enactment date: 12/20/2021 Enactment #: 62
Effective date: 12/27/2021    
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 2022 fiscal year. (Public Hearing held 12/13/21)
Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL
Attachments: 1. 2021-2170 - Letter 263 Real Estate Due Dates 2022, 2. 2021-2170 - Letter 263 Real Estate Tax Rate 2022, 3. Summary 2021-2170
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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 2022 fiscal year.
(Public Hearing held 12/13/21)

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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; beginning February 11 through [March 1] February 28, 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 [March 1] February 28; 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, 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 [March 1] February 28 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 ...

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