Pennsylvania law requires that delinquent real estate taxes on mobile or manufactured homes be paid before transfer, with certification provided to the transferee. It also clarifies that parties relying on a tax status certification are protected from liability if the certification is incorrect. Additionally, the law mandates the issuance of a tax status certification upon request, regardless of tax accrual timing.
The transferor must pay all delinquent taxes in full or ensure they are paid, and obtain an updated tax status certification to provide to the transferee and the department.
No, if parties rely in good faith on an incorrect tax certification, they are not liable for the error.
Yes, the tax claim bureau or equivalent office must issue a certification upon request, regardless of whether taxes are due or have accrued.
It verifies whether real estate taxes are paid or delinquent, helping parties confirm tax compliance before completing the transfer.