46 Pa. Code § 15.58 - Tax collection and assessment records
(a) Tax collection
records shall be maintained as follows:
(1)
Bill of taxes, filed by tax collector with sheriff. Retain
these records 2 years.
(2)
Certifications for taxes paid on real estate, provided by tax
collector. Retain these records 2 years.
(3)
Change of address
records. Retain these records 2 years.
(4)
Delinquent tax collection
records. Retain these records 1 year after delinquent taxes have been
paid.
(5)
Exoneration
certificates issued to tax collector. Retain these records 5
years.
(6)
General and
special tax ledgers/journals, including real estate, per capita, occupation,
earned income, intangible personal property, mercantile, business privilege,
amusement and other local taxes. Retain these records 7
years.
(7)
Mobile home
removal permits, issued by tax collector. Retain these records 2 years
after expiration.
(8)
Occupational tax lists. Retain these records until superseded
or obsolete.
(9)
Personal
property tax return forms/cards. Retain these records 5
years.
(10)
Public utility
realty reports, submitted to the Department of Revenue. Retain these
records 7 years.
(11)
Real
estate transfer records, from Recorder of Deeds. Retain these records
as long as of administrative value.
(12)
Tax bills, paid
receipts. Retain these records 2 years.
(13)
Tax collector's reports, annual
report submitted to the Pennsylvania Department of Community Affairs.
Retain these records 10 years.
(14)
Tax collector's return sheets, submitted to the Tax Claim
Bureau. Retain 1 year after delinquent taxes have been paid.
(15)
Tax collector's settlement
records. Retain these records 10 years.
(16)
Tax duplicates, real estate and
nonreal estate. Retain duplicates in which tax payments have been
recorded for 7 years. Retain other copies of the duplicates as long as of
administrative value.
(17)
Tax millage certificates. Retain these records
permanently.
(18)
Tax
notice certification statements, submitted to taxing district by the tax
collector. Retain these records 2 years.
(19)
Tax sale execution records, real
estate. Retain these records permanently.
(b) Assessment records shall be maintained as
follows for third class cities which conduct their own real estate assessment:
(1)
Abatements and
exonerations. Retain these records 5 years.
(2)
Aerial photographs.
Retain these records permanently.
(3)
Appraisal forms. Retain
these records until superseded or obsolete.
(4)
Assessment appeal papers
. Retain these records 3 years after settlement. Retain 5 years after
settlement if appealed to court.
(5)
Change of assessment
notices. Retain these records 5 years.
(6)
Developers' plans.
Retain these records as long as of administrative value.
(7)
Exemption files. Retain
these records 3 years after expiration of exemption.
(8)
Industrial and commercial
assessment reports. Retain these records until superseded or
obsolete.
(9)
Mobile home
and house trailer reports. Retain these records until superseded or
obsolete.
(10)
Property
record cards. Retain these records permanently.
(11)
Real estate tax
duplicates. Retain these records 21 years; then contact the State
Archives regarding historical value.
(12)
Real estate tax maps and
indices. Retain these records permanently.
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