Solicitors:

Have any of your municipalities taken a position on the pre-payment in this calendar year of 2018 real estate taxes?

Based on the email traffic on the county listserv, the county arguments against accepting prepayments seem to be three-fold:  we don't know (with precision) what the tax will be, there is no statutory authority to accept taxes a calendar year ahead, and there may/will be a new tax collector.

William W. Warren, Jr.
Moderator PML Listserv
Saul Ewing Arnstein & Lehr LLP
2 North Second Street, Suite 700
Harrisburg, PA 17101
Office (717) 238-7698 | Cell (717) 979-5570
william.warren@saul.commailto:william.warren@saul.com

"Saul Ewing Arnstein & Lehr LLP (saul.com) " made the following annotations:
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It appears that 72 PS § 5511.15 may prohibit collecting it.

Keith O. Brenneman, Esquire

Law Office of Keith O. Brenneman, P.C.

44 West Main Street

Mechanicsburg, PA 17055

Telephone: 717.697.8528

Telefax:    717-697-7681

CONFIDENTIALITY NOTICE:  The above communication is for the personal use of the intended recipient(s) only.  This message may be an attorney-client communication and as such is privileged and confidential.  If you are not an intended recipient, you may not review, preserve, copy or distribute this message.  Unauthorized use, disclosure or distribution is prohibited and may be unlawful.  If you are not an intended recipient, or if you believe that you have received it in error, please reply to the sender that you have received the message in error, then delete it. Thank you.

From: Pmlsolicitors [mailto:pmlsolicitors-bounces@lists.imla.org] On Behalf Of Warren Jr., William W.
Sent: Wednesday, December 27, 2017 4:22 PM
To: pmlsolicitors@lists.imla.org
Cc: Anne McCollum (AMcCollum@pamunicipalleague.org)
Subject: [Pmlsolicitors] Pre-payment of 2018 taxes

Solicitors:

Have any of your municipalities taken a position on the pre-payment in this calendar year of 2018 real estate taxes?

Based on the email traffic on the county listserv, the county arguments against accepting prepayments seem to be three-fold:  we don’t know (with precision) what the tax will be, there is no statutory authority to accept taxes a calendar year ahead, and there may/will be a new tax collector.

William W. Warren, Jr.

Moderator PML Listserv

Saul Ewing Arnstein & Lehr LLP

2 North Second Street, Suite 700

Harrisburg, PA 17101

Office (717) 238-7698 | Cell (717) 979-5570

william.warren@saul.com

"Saul Ewing Arnstein & Lehr LLP (saul.com)" has made the following annotations:

+~~~~~~~~~~~~~~~~~~~~~~~+

This e-mail may contain privileged, confidential, copyrighted, or other legally protected information. If you are not the intended recipient (even if the e-mail address is yours), you may not use, copy, or retransmit it. If you have received this by mistake please notify us by return e-mail, then delete.

+~~~~~~~~~~~~~~~~~~~~~~~~+

Also, Section 15 of the Local Tax Collection Law states:
“It shall not be lawful for any county treasurer, county commissioner or any tax collector, nor for any other person, on his or their behalf, to receive payment or give any receipt for the payment of any taxes that have not been duly assessed and returns of said assessment made according to law…”

• Jordan

[cid:image001.jpg@01D0933A.7C8E6F40]

Jordan B. Yeager, Esquire (mailto:JBY@curtinheefner.com)
Curtin & Heefner LLP
Doylestown Commerce Center
2005 South Easton Road, Suite 100
Doylestown, PA 18901
Phone: (267) 898-0570  FAX: (267) 759-1389 or (215) 340-3929
www.curtinheefner.comhttp://www.curtinheefner.com/

Newtown/Yardley Office:
1040 Stony Hill Road, Suite 150
Yardley, PA 19067
Phone: (215) 736-2521  FAX: (215) 736-3647

DISCLOSURE PURSUANT TO CIRCULAR 230:  This communication is not intended or written to be used, and cannot be used, by any person for the purpose of (i) Avoiding any tax-related penalties that may be imposed under the Internal Revenue Code or (ii) Promoting, marketing or recommending to another party any tax-related matter addressed herein.

THE INFORMATION CONTAINED IN THIS EMAIL MESSAGE IS INTENDED ONLY FOR THE PERSONAL AND CONFIDENTIAL USE OF THE DESIGNATED RECIPIENTS NAMED ABOVE.  This message may be an attorney-client communication and as such is privileged and confidential.  If the reader of this message is not the intended recipient, or an agent responsible for delivering it to the intended recipient, you are hereby notified that you have received this document in error, and that any review, dissemination, distribution or copying of this message is strictly prohibited.  If you have received this communication in error, please notify us immediately by telephone or return email and delete the material from any computer, without copying.  Although this e-mail is not intended to contain any virus or defect, you are responsible for ensuring that no virus or defect exists that may affect your computer. The sender disclaims any responsibility for any loss or damages arising from any virus or defect associated with this e-mail. Thank you.

From: Pmlsolicitors [mailto:pmlsolicitors-bounces@lists.imla.org] On Behalf Of Warren Jr., William W.
Sent: Wednesday, December 27, 2017 4:22 PM
To: pmlsolicitors@lists.imla.org
Cc: Anne McCollum (AMcCollum@pamunicipalleague.org) AMcCollum@pamunicipalleague.org
Subject: [Pmlsolicitors] Pre-payment of 2018 taxes

Solicitors:

Have any of your municipalities taken a position on the pre-payment in this calendar year of 2018 real estate taxes?

Based on the email traffic on the county listserv, the county arguments against accepting prepayments seem to be three-fold:  we don’t know (with precision) what the tax will be, there is no statutory authority to accept taxes a calendar year ahead, and there may/will be a new tax collector.

William W. Warren, Jr.
Moderator PML Listserv
Saul Ewing Arnstein & Lehr LLP
2 North Second Street, Suite 700
Harrisburg, PA 17101
Office (717) 238-7698 | Cell (717) 979-5570
william.warren@saul.commailto:william.warren@saul.com

"Saul Ewing Arnstein & Lehr LLP (saul.com)" has made the following annotations:
+~~~~~~~~~~~~~~~~~~~~~~~+
This e-mail may contain privileged, confidential, copyrighted, or other legally protected information. If you are not the intended recipient (even if the e-mail address is yours), you may not use, copy, or retransmit it. If you have received this by mistake please notify us by return e-mail, then delete.
+~~~~~~~~~~~~~~~~~~~~~~~~+

It is my understanding from an accountant that the new tax law prohibits a deduction for real estate taxes paid in advance.  As the accountant stated, "Put simply, 2018 state and local taxes paid in 2017 will not be deductible in 2017."  I have no citation to the new 1,000-plus page statute.  However, reviewing it online, one should be able to locate it in the section about this deduction.

Brian M. Spaid, Esq.
Dale Woodard Gent Law Firm
1030 Liberty St.
Franklin, Pa.  16323
Phone: (814) 432-2181
Fax:  (814) 437-3212
spaidlaw@dalewoodardgent.commailto:spaidlaw@dalewoodardgent.com

Privileged and Confidential Communication.
This electronic transmission and any attachments hereto: (a) are protected by the Electronic Communications Privacy Act (18 USC Sections 2510 -2521); (b) may contain confidential and/or legally privileged information and/or attorney work-product; and (c) are for the sole use of the intended recipient named above. If you have received this electronic message in error, please notify the sender and delete this electronic message, including all attachments hereto. Any disclosure, copying, distribution or use of the contents of the information received in error is strictly prohibited.

From: Pmlsolicitors [mailto:pmlsolicitors-bounces@lists.imla.org] On Behalf Of Yeager, Jordan B.
Sent: Wednesday, December 27, 2017 4:31 PM
To: Warren Jr., William W.; pmlsolicitors@lists.imla.org
Cc: Anne McCollum (AMcCollum@pamunicipalleague.org)
Subject: Re: [Pmlsolicitors] Pre-payment of 2018 taxes

Also, Section 15 of the Local Tax Collection Law states:
“It shall not be lawful for any county treasurer, county commissioner or any tax collector, nor for any other person, on his or their behalf, to receive payment or give any receipt for the payment of any taxes that have not been duly assessed and returns of said assessment made according to law…”

• Jordan

[cid:image001.jpg@01D0933A.7C8E6F40]

Jordan B. Yeager, Esquire (mailto:JBY@curtinheefner.com)
Curtin & Heefner LLP
Doylestown Commerce Center
2005 South Easton Road, Suite 100
Doylestown, PA 18901
Phone: (267) 898-0570  FAX: (267) 759-1389 or (215) 340-3929
www.curtinheefner.comhttp://www.curtinheefner.com/

Newtown/Yardley Office:
1040 Stony Hill Road, Suite 150
Yardley, PA 19067
Phone: (215) 736-2521  FAX: (215) 736-3647

DISCLOSURE PURSUANT TO CIRCULAR 230:  This communication is not intended or written to be used, and cannot be used, by any person for the purpose of (i) Avoiding any tax-related penalties that may be imposed under the Internal Revenue Code or (ii) Promoting, marketing or recommending to another party any tax-related matter addressed herein.

THE INFORMATION CONTAINED IN THIS EMAIL MESSAGE IS INTENDED ONLY FOR THE PERSONAL AND CONFIDENTIAL USE OF THE DESIGNATED RECIPIENTS NAMED ABOVE.  This message may be an attorney-client communication and as such is privileged and confidential.  If the reader of this message is not the intended recipient, or an agent responsible for delivering it to the intended recipient, you are hereby notified that you have received this document in error, and that any review, dissemination, distribution or copying of this message is strictly prohibited.  If you have received this communication in error, please notify us immediately by telephone or return email and delete the material from any computer, without copying.  Although this e-mail is not intended to contain any virus or defect, you are responsible for ensuring that no virus or defect exists that may affect your computer. The sender disclaims any responsibility for any loss or damages arising from any virus or defect associated with this e-mail. Thank you.

From: Pmlsolicitors [mailto:pmlsolicitors-bounces@lists.imla.org] On Behalf Of Warren Jr., William W.
Sent: Wednesday, December 27, 2017 4:22 PM
To: pmlsolicitors@lists.imla.orgmailto:pmlsolicitors@lists.imla.org
Cc: Anne McCollum (AMcCollum@pamunicipalleague.orgmailto:AMcCollum@pamunicipalleague.org) <AMcCollum@pamunicipalleague.orgmailto:AMcCollum@pamunicipalleague.org>
Subject: [Pmlsolicitors] Pre-payment of 2018 taxes

Solicitors:

Have any of your municipalities taken a position on the pre-payment in this calendar year of 2018 real estate taxes?

Based on the email traffic on the county listserv, the county arguments against accepting prepayments seem to be three-fold:  we don’t know (with precision) what the tax will be, there is no statutory authority to accept taxes a calendar year ahead, and there may/will be a new tax collector.

William W. Warren, Jr.
Moderator PML Listserv
Saul Ewing Arnstein & Lehr LLP
2 North Second Street, Suite 700
Harrisburg, PA 17101
Office (717) 238-7698 | Cell (717) 979-5570
william.warren@saul.commailto:william.warren@saul.com

"Saul Ewing Arnstein & Lehr LLP (saul.com)" has made the following annotations:
+~~~~~~~~~~~~~~~~~~~~~~~+
This e-mail may contain privileged, confidential, copyrighted, or other legally protected information. If you are not the intended recipient (even if the e-mail address is yours), you may not use, copy, or retransmit it. If you have received this by mistake please notify us by return e-mail, then delete.
+~~~~~~~~~~~~~~~~~~~~~~~~+

IRS position on prepayment - https://www.irs.gov/newsroom/irs-advisory-prepaid-real-property-taxes-may-be-deductible-in-2017-if-assessed-and-paid-in-2017

From: Pmlsolicitors [mailto:pmlsolicitors-bounces@lists.imla.org] On Behalf Of Spaid, Brian
Sent: Wednesday, December 27, 2017 4:59 PM
To: Yeager, Jordan B. JBY@curtinheefner.com; Warren Jr., William W. william.warren@saul.com; pmlsolicitors@lists.imla.org
Cc: Anne McCollum (AMcCollum@pamunicipalleague.org) AMcCollum@pamunicipalleague.org
Subject: Re: [Pmlsolicitors] Pre-payment of 2018 taxes

It is my understanding from an accountant that the new tax law prohibits a deduction for real estate taxes paid in advance.  As the accountant stated, "Put simply, 2018 state and local taxes paid in 2017 will not be deductible in 2017."  I have no citation to the new 1,000-plus page statute.  However, reviewing it online, one should be able to locate it in the section about this deduction.

Brian M. Spaid, Esq.
Dale Woodard Gent Law Firm
1030 Liberty St.
Franklin, Pa.  16323
Phone: (814) 432-2181
Fax:  (814) 437-3212
spaidlaw@dalewoodardgent.commailto:spaidlaw@dalewoodardgent.com

Privileged and Confidential Communication.
This electronic transmission and any attachments hereto: (a) are protected by the Electronic Communications Privacy Act (18 USC Sections 2510 -2521); (b) may contain confidential and/or legally privileged information and/or attorney work-product; and (c) are for the sole use of the intended recipient named above. If you have received this electronic message in error, please notify the sender and delete this electronic message, including all attachments hereto. Any disclosure, copying, distribution or use of the contents of the information received in error is strictly prohibited.

From: Pmlsolicitors [mailto:pmlsolicitors-bounces@lists.imla.org] On Behalf Of Yeager, Jordan B.
Sent: Wednesday, December 27, 2017 4:31 PM
To: Warren Jr., William W.; pmlsolicitors@lists.imla.orgmailto:pmlsolicitors@lists.imla.org
Cc: Anne McCollum (AMcCollum@pamunicipalleague.orgmailto:AMcCollum@pamunicipalleague.org)
Subject: Re: [Pmlsolicitors] Pre-payment of 2018 taxes

Also, Section 15 of the Local Tax Collection Law states:
“It shall not be lawful for any county treasurer, county commissioner or any tax collector, nor for any other person, on his or their behalf, to receive payment or give any receipt for the payment of any taxes that have not been duly assessed and returns of said assessment made according to law…”

• Jordan

[cid:image001.jpg@01D0933A.7C8E6F40]

Jordan B. Yeager, Esquire (mailto:JBY@curtinheefner.com)
Curtin & Heefner LLP
Doylestown Commerce Center
2005 South Easton Road, Suite 100
Doylestown, PA 18901
Phone: (267) 898-0570  FAX: (267) 759-1389 or (215) 340-3929
www.curtinheefner.comhttp://www.curtinheefner.com/

Newtown/Yardley Office:
1040 Stony Hill Road, Suite 150
Yardley, PA 19067
Phone: (215) 736-2521  FAX: (215) 736-3647

DISCLOSURE PURSUANT TO CIRCULAR 230:  This communication is not intended or written to be used, and cannot be used, by any person for the purpose of (i) Avoiding any tax-related penalties that may be imposed under the Internal Revenue Code or (ii) Promoting, marketing or recommending to another party any tax-related matter addressed herein.

THE INFORMATION CONTAINED IN THIS EMAIL MESSAGE IS INTENDED ONLY FOR THE PERSONAL AND CONFIDENTIAL USE OF THE DESIGNATED RECIPIENTS NAMED ABOVE.  This message may be an attorney-client communication and as such is privileged and confidential.  If the reader of this message is not the intended recipient, or an agent responsible for delivering it to the intended recipient, you are hereby notified that you have received this document in error, and that any review, dissemination, distribution or copying of this message is strictly prohibited.  If you have received this communication in error, please notify us immediately by telephone or return email and delete the material from any computer, without copying.  Although this e-mail is not intended to contain any virus or defect, you are responsible for ensuring that no virus or defect exists that may affect your computer. The sender disclaims any responsibility for any loss or damages arising from any virus or defect associated with this e-mail. Thank you.

From: Pmlsolicitors [mailto:pmlsolicitors-bounces@lists.imla.org] On Behalf Of Warren Jr., William W.
Sent: Wednesday, December 27, 2017 4:22 PM
To: pmlsolicitors@lists.imla.orgmailto:pmlsolicitors@lists.imla.org
Cc: Anne McCollum (AMcCollum@pamunicipalleague.orgmailto:AMcCollum@pamunicipalleague.org) <AMcCollum@pamunicipalleague.orgmailto:AMcCollum@pamunicipalleague.org>
Subject: [Pmlsolicitors] Pre-payment of 2018 taxes

Solicitors:

Have any of your municipalities taken a position on the pre-payment in this calendar year of 2018 real estate taxes?

Based on the email traffic on the county listserv, the county arguments against accepting prepayments seem to be three-fold:  we don’t know (with precision) what the tax will be, there is no statutory authority to accept taxes a calendar year ahead, and there may/will be a new tax collector.

William W. Warren, Jr.
Moderator PML Listserv
Saul Ewing Arnstein & Lehr LLP
2 North Second Street, Suite 700
Harrisburg, PA 17101
Office (717) 238-7698 | Cell (717) 979-5570
william.warren@saul.commailto:william.warren@saul.com

"Saul Ewing Arnstein & Lehr LLP (saul.com)" has made the following annotations:
+~~~~~~~~~~~~~~~~~~~~~~~+
This e-mail may contain privileged, confidential, copyrighted, or other legally protected information. If you are not the intended recipient (even if the e-mail address is yours), you may not use, copy, or retransmit it. If you have received this by mistake please notify us by return e-mail, then delete.
+~~~~~~~~~~~~~~~~~~~~~~~~+