Pa. Cons. Stat. » 53 Pa. Cons. Stat. (MUNICIPALITIES) / Chapter 84
Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8437 (2026)

 Confidentiality of tax information.

✓ current as of May 2026
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§ 8437.  Confidentiality of tax information.

Any information gained by a local taxing authority as a result of any audit, return, report, investigation, hearing or verification shall be confidential tax information. It shall be unlawful, except for official purposes or as provided by law, for any local taxing authority to:

(1)  Divulge or make known in any manner any confidential information gained in any return, investigation, hearing or verification to any person.

(2)  Permit confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person.

(3)  Print, publish or make known in any manner any confidential tax information.

An offense under this section is a misdemeanor of the third degree, and, upon conviction thereof, a fine of not more than $2,500 and costs, or a term of imprisonment for not more than one year, or both, may be imposed. If the offender is an officer or employee of the local taxing authority, the officer or employee shall be dismissed from office or discharged from employment.

Notes of Decisions
Cited in 2 cases, 2002–2017 · leading case: Butler Area Sch. Dist. v. Pennsylvanians for Union Reform, 172 A.3d 1173 (Pa. Commw. Ct. 2017).
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Butler Area Sch. Dist. v. Pennsylvanians for Union Reform, 172 A.3d 1173 (Pa. Commw. Ct. 2017). · cites it 2× “There, we held that identities of individuals who paid earned income tax, and their home addresses, qualified as “confidential tax information” protected by the Local Taxpayers Bill of Rights Act (Act), 53 Pa. C.S. §8437. Ultimately, the source of the record containing the…”
Juniata Valley Sch. Dist. v. Wargo, 797 A.2d 428 (Pa. Commw. Ct. 2002). · cites it 3× “Wargo’s request, the School District filed a declaratory judgment action in the court of common pleas asserting its position that disclosure of the requested information is statutorily precluded under Section 13 of The Local Tax Enabling Act 2 and the Local Taxpayers Bill of…”
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