Local Taxpayers' Bill Of Rights (LTBR)

It is the obligation of all taxpayers in Capital Tax Collection Bureau's jurisdiction to file all tax returns and pay all taxes to which they are subject. However, when the Bureau determines that a required return has not been filed, or there is an underpayment, a taxpayer has certain rights granted by the Local Taxpayers' Bill of Rights (LTBR) sections of Pa. Act 50 of 1998 found at 53 PS 8430 (effective January 1, 1999). The LTBR also creates obligations for the Bureau, so that equity and fairness control how these requirements are enforced.

Three of the most important rights contained in the law are as follows:

1. The right of a taxpayer to receive a disclosure statement (free of charge) which puts in writing the Bureau's responsibilities and the taxpayer's rights.

2. The taxpayer's right to appeal decisions of the Bureau to an independent hearing officer. A copy of the Hearing Officer appeal regulations are available here.

3. The right of a taxpayer to file a formal complaint with the Bureau. An approved complaint form is available here.