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Alzheimer's Disease affects millions of Americans and can diminish the ability to manage financial matters, including the ability to pay household bills. While some bills can be paid via auto payment or directly debited from a bank account, others -- such as real estate taxes -- may require that payment be manually initiated.
If real estate taxes are not paid over two years, the Tax Claim Bureau can initiate collection proceedings. This could inevitably result in a sheriff's sale of the property.
Family members of someone who has Alzheimer's Disease are often shocked when they realize their loved one has failed to pay real estate taxes over a considerable period of time and the family home is now scheduled to be sold at a sheriff's sale. Had a notice of the delinquent taxes been sent to a designated person, the sheriff's sale would likely have been avoided.
Pennsylvania House Bill 96 was recently passed and signed by the Governor to become Act 97 of 2026. Effective as of September 11, 2026. This new law will provide a notice to a designated individual of delinquent real estate taxes.
In the event an individual has limited ability to receive or manage notices regarding delinquent real estate taxes, the individual may designate a person to receive such notices. A form for designating an individual to receive these notices is being developed by the Department of Community and Economic Development.
The designated individual will be either a next of kin or a person who is serving as a legal representative of the property owner, such as an agent, guardian, or trustee. The form will be available on the internet, at the local taxing authority, or the Area Agency on Aging. The form will have information about the property owner as well as the designated individual, including a phone number and e-mail address. The completed form will be sent to the local Tax Claim Bureau in the county where the property is located.
If there are delinquent real estate taxes, a notice will be sent to both the property owner and the designated individual. This should cut down on the number of delinquent taxes that are going unpaid due to diminished capacity.
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Matthew J. Parker, Esquire is an attorney at the law firm of Marshall, Parker & Weber, LLC with offices in Williamsport, Jersey Shore, and Plains. For more information visit www.paelderlaw.com or call 1-800-401-4552.