UPDATED 01/10/2012 4:05 P.M.
Pursuant to the subsection 503 (a) of the Real Estate Tax Sale Law of July 7, 1947, P.L. 1368, as amended, 72 P.S. 5860.101, et seq., if a tax claim constitutes severe hardship to the taxpayer and that extenuating circumstances beyond taxpayer’s control have caused the tax claim to remain unpaid and there is reasonable probability that the taxpayer will be able to meet the indebtedness, if granted an extension of the period for discharge of the tax claim for up to twelve (12) additional months.
**NEW FOR 2012: The Berks County Commissioners have passed Resolution 357-11, which has extended the number of months for the Hardship Agreement from twelve (12) to twenty-four (24)**
Taxpayer must be a permanent resident of the Commonwealth of Pennsylvania
That the property in which the tax claim is against, is owner-occupied
Taxpayer must have one (1) of the following extenuating circumstances:
1) Serious Physical Illness or Injury or a combination if the illness or injury with a state of prolonged unemployment
Taxpayer must fill out the Hardship Application and return the appropriate form(s):
Authorization for Disclosure of Healthcare and Attending Physician Statement;
Notice of Financial Determination from the Pennsylvania Department of Labor & Industry
Within thirty (30) days of receipt of the completed Application and Form, the Tax Claim Bureau will notify the Taxpayer in writing, if he/she has been granted the tweenty four (24) month hardship extension
If the Taxpayer is granted the hardship extension, the taxpayer will enter into a Hardship Agreement, which will permit the taxpayer to make twenty four (24) monthly payments for all delinquent tax claims