DRAFT Resolution R-04-20
DRAFT R-04-20 to be on the May 13, 2020 Council agenda
A RESOLUTION OF THE BOROUGH OF RIEGELSVILLE, BUCKS COUNTY, PENNSYLVANIA, EXTENDING THE FACE PERIOD DUE DATE FOR THE PAYMENT OF 2020 REAL ESTATE TAXES AND THE PAYMENT OF 2020 PER CAPITA TAXES TO JULY 30, 2020.
WHEREAS, the Governor of Pennsylvania issued a Proclamation of Disaster Emergency on March 6, 2020, pursuant to the Emergency Management Service Code, 35 Pa. C.S. § 7107 et seq., based upon the imminent threat of COVID-19 (novel coronavirus) pandemic; and
WHEREAS, the Governor has ordered, by and through such Proclamation and subsequent actions, the closure of all Pennsylvania schools and non-life-sustaining businesses for an indefinite period; and
WHEREAS, the Governor has further urged all governing bodies and executive officers of all political subdivisions affected by this emergency to act as necessary to meet the current exigencies as legally authorized under the Proclamation; and
WHEREAS, the County of Bucks issued a Declaration of Disaster Emergency through adoption of Resolution on March 13, 2020, and most municipalities within Bucks County have adopted similar Declarations of Disaster Emergency as a result of the COVID-19 pandemic, authorizing officials to act as necessary to meet the current exigencies of this emergency; and
WHEREAS, in this time of mandatory business closures, widespread unemployment and uncertainty in the financial markets, and the livelihoods of many constituents, residents, and taxpayers in Bucks County have been greatly diminished and are otherwise economically disadvantaged; and
WHEREAS, the Local Tax Collection Law, 72 P.S. 5511.10, provides that the rates of discounts and penalties on real estate taxes shall be established by the taxing district; and
WHEREAS, in accordance with the provisions of the Local Tax Collection Law, taxing districts in Bucks County have established two (2%) as the discount if taxes are paid by 4/30/2020 and ten (10%) as the penalty if taxes are paid after June 30, 2020; and
WHEREAS, for payments related to taxable year 2020, Bucks County Board of Commissioners, by motion of approval at the Regular Meeting of the Bucks County Board of Commissioners, April 1, 2020, approved the delay of start date for County property tax penalty accrual from July 1 to July 31, 2020, the minutes of which Regular Meeting are attached hereto and incorporated herein; and
WHEREAS, for payments related to taxable year 2020 Riegelsville Borough desires to mitigate the economic impact of COVID-19 on Riegelsville Borough taxpayers by using its statutory discretion to extend the period in which property taxes may be paid at the face amount; and
NOW, THEREFORE, be it hereby RESOLVED that the Council of Riegelsville Borough does hereby extend the date of the face period for payment of Riegelsville Borough 2020 real estate taxes and the payment of 2020 Per Capita taxes to 7/30/2020.
AND BE IT FURTHER RESOLVED, that nothing herein shall be construed as to effect or modify any existing tax levied upon real estate within Bucks County, nor shall it be intended to affect the existence of any past due taxes, penalties, or interest thereon for real estate taxes or per capita taxes owing prior to date of this Resolution, which is prospective only, and only in effect for 2020 real estate tax.