Conewago Taxes

State - County - School - Township - Local Tax Collectors

Residents of Pennsylvania, Land of Taxes, pay a bewildering array of taxes.
Updated 01/08/2010 - now with Occ. Tax, LST tax Exemption Forms

In my opinion, Pennsylvania has possibly the stupidest array of local, school, county, and state taxes, with multiple local tax collectors in each municipality (Local Elected, Appointed EIT, Appointed LST), random due dates (State and Local Income in April, County Real Estate in May, School and Local Real Estate, per Capita, and Occupation in October, Local Services Tax every pay period) inconsistent exemption rules, and more. Here I try to explain some of them, with an emphasis on county, school and local taxes.

Pennsylvania State Taxes

State Income Tax - 3.07% (2004-2008 - 9.6% increase) 2.8% (2003)
State Sales Tax - 6% on non-necessities. clothing and groceries (not restaurant food) generally exempt.
State Use Tax - 6% If you purchase any item from out-of-state without paying PA sales tax, you should report it and pay it on your income tax return. Really.
State Real Estate Transfer Tax - 1.0%
State Inheritance Tax - Google it. I'm tired.

2006 State Tax Changes
The state enacted a NEW law providing a reduction in property tax in exchange for legalizing slot machines at casinos. Residents will have to submit an Act 1 Homestead Tax Exclusion form. This pretty much replaces the 2005 Act 72 Plan which was not widely accepted by local school districts.

2005 State Tax Changes
The state enacted a law providing a reduction in property tax in exchange for legalizing slot machines at casinos. Residents will have to submit an Act 72 Homestead Tax Exclusion form. Local school districts have to approve a 0.1% wage tax increase and certain restraints on future tax increases to enact it. And the state has to receive over $900,000,000 in casino tax revenue first. So don't expect to see any property tax reduction until 2006 at the earliest. Click for more info on Act 72.
UPDATE: On May 16, 2005 the Lower Dauphin School Board voted to REJECT participation in Act 72. Absent new legislation by the state, there will be no property tax reduction for Conewago residents under this program.

2004 State Tax Changes
State income tax (and some other state taxes) were increased. Personal income tax increased from 2.8 to 3.07 percent, effective January 1, 2004.
Cigarette tax increased from $1.00 per pack ($.05 per cigarette) to $1.35 per pack ($.0675 per cigarette), effective January 7, 2004.
A 5% tax on instate telephone calls has been extended to interstate calls and cell phones.
I believe the increase in the beer tax did NOT pass.

Senior Citizen Property Tax/ Rent Rebate Program
The Property Tax/Rent Rebate program benefits eligible Pennsylvanians age 65 and older; widows and widowers age 50 and older; and people with disabilities age 18 and older. The program expansion increased the income limit from $15,000 to $35,000 (which excludes half of Social Security income) for homeowners and raises the maximum rebate for both homeowners and renters from $500 to $650. The income limit for renters is $15,000 For more info.

Dauphin County Taxes
Real property taxes are based on the assessed value of real estate. For additional information on asessments, appeals, deferrals, exclusions, and millage rates, see Link to Dauphin County Tax page.
For information on the Homestead/Farmstead Exemption, Act 50 Real Property Tax Deferral, or Clean and Green property tax abatement, click here.

County taxes vary from county to county.
County Real Estate Tax is billed Feb 1, due May 31, with 2% discount for early payment, 5-10% penalty for late payment, installment payment available.
One mill equals one tenth of one percent of assessed vale.
County Real Property Tax - 6.876 mills (2005-2009 - 19% increase) 5.778 mills (2004 - 19.5% increase) 4.835 mills (2003)
County Real Property Library Tax - 0.35 mills (2004-2009 - 50% increase) 0.233 mills (2003) in Conewago Township. No tax if municipality funds its own library, like Derry Twp or Middletown.
County Personal Property Tax
County Sales Tax - 0% in Dauphin County. 1% in some other counties.
County 9-1-1 Tax - $1.25 per month per phone line

Lower Dauphin School District Taxes
Link to Lower Dauphin Tax page.
Click here to see LDSD Budget.

School District taxes vary from district to district, and may even vary from municipality to municipality within the same district.
School District Real Estate Tax, Occupation Tax, and Per Capita Tax are billed Jul 1, due Aug 31, with 2% discount for early payment, 10% penalty for late payment, installment payment available for Real Estate tax.
One mill equals one tenth of one percent of assessed value.
School District Real Property Tax - 18.1 mills (2007-2009 - 1.4% increase). That would be $1810 tax on a house assessed at $100,000. Previously 17.85 mills (2006 - 2.0% increase), 17.5 mills (2005 - 5.4% increase), 16.6 mills (2004 - 3.75% increase), 16 mills (2003 - 6.7% increase), 15 mills (2002). Other districts in Dauphin County range from 13.86 to 23.337 mills, Derry Twp - 16.52 mills (2009 data, excluding Harrisburg).
School District Real Estate Transfer Tax - 0.5%
School District Earned Income Tax - 0.5%. Other districts in Dauphin County range from 0 to 1%. Students and others age 16 and above with earned income must register and file even if they have no tax due!
School District Per Capita Tax - $10
School District Occupation Tax - $250 - exemption for income under $6000 (2009) and other reasons.
- 2009-2010 Occupation Tax Exemption Form File with Elected Local Tax Collector (see #1 below)
School District Local Services Tax - Please refer to LST Tax Collector below. (Income under $12,000 may be exempt!)
Low-Income Exemption - State law (Act 222-2004) allows school districts and municipalities to exempt people who make less than $12,000 from the Earned Income, Per Capita, Occupation, and Local Services Taxes. Lower Dauphin only exempts people who make less than $6000 from the Occupation tax. It provides no exemption for any of the other taxes. An exemption form made be obtained from the school district office: Lower Dauphin District Administration Center, 291 E. Main Street, Hummelstown, PA 17036 Phone: 566-5300 Fax: 566-3670

Local Municipality - Conewago Township Taxes
Click here to see Township Budget.

Local taxes vary from municipality to municipality. Local taxes may be assessed where you live, where you work, or both.
Local Real Property Tax - none in Conewago. Other municipalities in Dauphin County range from 0 to 12 mills, Hum:2.0, EH:0.36, SH:0.4611, Lond:1.07, Derry:1.0966 (2009 data, excluding Harrisburg).
Local Real Estate Transfer Tax - 0.5%
Local Earned Income Tax - 0.5%. Other municipalities usually range from 0 to 1%, or 2% if Act 50 enacted, or even higher in a few cities. Students and others age 16 and above with earned income must register and file even if they have no tax due!
Local Per Capita Tax $5
Local Occupation Tax - none in Conewago. $200 in Derry Township.
Municipal Local Services Tax - Please refer to LST Tax Collector below. (Income under $12,000 may be exempt!)
Low-Income Exemption - State law (Act 222-2004) allows school districts and municipalities to exempt people who make less than $12,000 from the Earned Income, Per Capita, Occupation, and Emergency and Municipal Services Taxes. Conewago does not impose an Occupation or Local Services Tax. Conewago provides no low-income exemption for its Earned Income or Per Capita taxes.

#1 Elected Local Tax Collector
The Elected Township Tax Collector collects Real Estate Taxes, Per Capita Taxes, and Occupation Taxes for the County, School District, and Township.
A new Tax Collector was elected in November 2009 to begin serving in January 2010.

2010-Phillip Tumminia, xxx-xxxx, fax xxx-xxxx
Address: TBA
Email: contaxtumm (atsign) comcast.net
Hours: TBA
County real estate tax billed Feb 1.
School real estate, occupation, and per capita taxes billed Jul 1.
2009 - Loren Bowen, 944-2842, fax 944-8238
2500 E Harrrisburg Pike, Middletown,PA 17057
http://www.londonderrypa.org/taxoffice.php
Hours: Tue 10-2, Wed 10-2, 6-8

Many residents pay their real estate taxes in escrow with their mortgage. The twice a year billing may confuse mortgage companies used to only once a year billing.

#2 EIT Tax Collector
A separate appointed Tax Collection Bureau collects Local Earned Income Taxes which is split between the school district and municipality. Earned income generally includes wages, salary and bonus, but not interest, capital gains, and dividends. Just to keep you confused, the Lancaster Tax Collection Bureau may operate under the name of the old Middletown Area Tax Collection Bureau in our area. At some time in the future, this will switch to one EIT Tax Collector per county.

Lancaster County Tax Collection Bureau, 569-4521
299 Hess Blvd Ste 2, Lancaster, PA 17601
http://www.lctcb.org
Earned Income Tax due April 15

#3 LST Tax Collector
WHERE YOU WORK, an appointed Tax Collection Bureau collects the Local Services Tax .
Local Services Tax - This very confusing tax may be imposed by the school district and/or municipality where you work, not where you live. It replaces the Emergency and Muncipal Services Tax and before that the Occupational Privilege Tax. The school district portion of this tax is limited to $10, or $5 if the municipality also imposes it. The municipality portion of the tax can be as much as $52, $47 if the school district also imposes it. So the total school and municipal Local Services Tax is limited to $52. If the school district or municipality charge $10 or less per year, it may offer a low-income exemption at a level it chooses. If the municipality charges more than $10 per year it MUST offer a $12,000 low income exemption. It is not collected through the local elected tax collector or the local income tax collector. Instead, it should be withheld from your pay in equal installments throughout the year. ($1/week if you are paid weekly and your tax is $52.) Remember, this tax is assessed where you work, not where you live. So if you work in Derry Township, they will withhold your tax and you have to apply to them for an exemption or refund. If you work in more than one municipality during the year, it gets even more complicated.

2009 Local Services Tax Exemption Form File with Employer and LST Tax Collector (see below)
2009 Local Services Tax Refund Form File with LST Tax Collector (see below)
2009 Local Services Tax Frequently Asked Questions
2009 Local Withholding Frequently Asked Questions

If you work in Lower Dauphin School District, the LST collector is the Middletown Area Tax Collection Bureau. Which is now the Lancaster County Tax Collection Bureau (the #2 EIT Tax Collector right above)
If you work in Derry Township, the LST collector is the DERRY TWP. TAX COLLECTION ASSN.
For other locations in Dauphin County.
For other places in the state, good luck trying this database.

For even more info on PA and local taxes
http://pittsburgh.about.com/library/blpataxguide.htm

PA TAX FORM SIMPLIFIED
1 Name __________________
2 Address ________________
3 Earnings this year ________
4 Send it all to us _______________

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© 2003-2010 by Joel Buckley. Revised: 01/08/2010 11:00 pm.