HARRISBURG, PA — Pennsylvania property owners who are older adults or have qualifying incapacities will be able to designate a third party to receive notice of delinquent property taxes before their homes face sheriff’s sale under legislation signed into law Monday by Gov. Josh Shapiro.
House Bill 96, now Act 27 of 2026, creates an optional notification process intended to help prevent vulnerable homeowners from losing their properties because unpaid tax bills go unnoticed. The measure was sponsored by state Rep. Chris Pielli, D-Chester.
The law allows eligible property owners to identify another individual who can be notified if property taxes become delinquent and the property is at risk of sheriff’s sale.
The legislation passed both the Pennsylvania House and Senate before receiving the governor’s signature.
Pielli said the measure was informed by his experience as a court-appointed guardianship attorney representing individuals who lost their homes despite having the financial means to pay their taxes.
“As a former court-appointed guardianship attorney, I saw clients who lost their homes as a result of unpaid property taxes,” Pielli said. “Too often, these were individuals with cognitive impairment or those who were otherwise incapacitated and could not pay tax bills without assistance.”
He said the legislation is intended to provide an additional safeguard for homeowners who struggle to manage routine financial obligations because of cognitive or other impairments.
“Tragically, these same individuals sometimes had the financial means but were so impaired that they were unable to keep up with payments,” Pielli said. “It is simply unfair to leave these people to try to pay these bills alone. My bill helps prevent overdue tax payments for those who may be suffering from any number of conditions that hinder their ability to regularly pay bills.”
Act 27 of 2026 takes effect following its enactment and establishes the new notification option for eligible property owners under Pennsylvania law.
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