Board Adopts Resolution to Waive Real Estate Tax Penalty

On August 20, 2020, the Board adopted a resolution extending the discount period and waiving the penalty associated with the failure to make timely payment of Real Estate taxes for the 2020-2021 school year as authorized by Act 75 of 2020, signed into law on July 23, 2020.

The Resolution reads:

Whereas, on March 6, 2020, a Proclamation of Disaster Emergency was issued by the Commonwealth of Pennsylvania, pursuant to the Emergency Management Services Code, 35 Pa.C.S. § 7101. et seq., based upon the imminent threat of the COVID-19 (novel coronavirus) outbreak; and

Whereas, said Proclamation of Disaster Emergency continues to be in effect due to the continued health threat from COVID-19 and the increasing number of positive cases and deaths arising from COVID-19 within the Commonwealth of Pennsylvania and throughout the United States; and

Whereas, as a result of the outbreak of COVID-19 and through various closure orders issued by Governor Wolf during this disaster, the Board of School Directors of the West Shore School District recognizes that many residents, taxpayers and property owners have experienced layoffs, furloughs, decreased availability of work and loss of jobs, resulting in difficulty or inability to pay their financial obligations, including real property taxes, on a timely basis; and

Whereas, on July 23, 2020, the Governor signed into law Act 75 of 2020, amending 72 P. S. §5511.3(c) and 72 P. S. §5511.10 (Section 3(c) and 10 of the Local Tax Collection Law) to provide the temporary authority to school districts, by resolution, to extend the discount period for and/or waive any fee or penalty associated with the late payment of a real estate taxes if the taxes are paid in full by December 31, 2020; and

Whereas,  this resolution shall apply to annual and interim real estate tax bills issued for real property within the West Shore School District for the tax year of 2020-2021; and

Whereas, nothing herein shall be construed as to effect or modify any existing tax levied upon real estate within the West Shore School District, nor shall it be intended to effect the existence of any past due taxes, penalties, or interest thereon for real estate taxes owing prior to the date of this Resolution.

Be it resolved by the Board of School Directors of the West Shore School District, and through the authority of the same, that pursuant to Act 75 of 2020, amending 72 P. S. §5511.3(c) and 72 P. S. §5511.10 (Section 3(c) and 10 of the Local Tax Collection Law), the West Shore School District hereby extends the discount period for the payment of real estate taxes until October 1, 2020 and further, to waive the payment of any penalties calculated for the late payment of real estate taxes for the 2020-2021 school year, provided that said real estate taxes are paid by December 1, 2020, to include annual and interim tax bills for the tax year of 2020.  The ten percent (10%) penalty as assessed by prior resolution of the West Shore School District will continue to be assessed for any real estate taxes for the 2020-2021 school year that remain unpaid after December 1, 2020.

Be it further resolved, that the Business Manager of the West Shore School District deliver a copy of this Resolution to the tax collectors of the School District to in order to provide the required notice to each taxpayer as provided by Act 75 of 2020.

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