New Resident Tax Information
Welcome to Northeastern School District! Whether you have recently moved to the area from out-of-state, or if you have resided in Pennsylvania all your life, it is important for you to understand Pennsylvania local taxes that may impact you.
In Pennsylvania, in addition to the state personal income tax collected by the PA Department of Revenue, municipalities, school districts and the county may each levy several different types of taxes. These may include the following:
Real Estate Tax – levied by the county, school district and municipality on real estate owned within their jurisdictions. Each taxing authority will levy a different millage rate, and bills are mailed in the spring for county and municipal taxes and in the summer for school district taxes. This tax may or may not be paid through your mortgage company. Your municipality has a locally elected real estate tax collector who will collect this tax.
Earned Income Tax – levied by the municipality and school district where you reside. It is a tax on gross wages and net profits. Tax rates are 1% or higher depending on the school district where you live, and the tax is shared between the municipality and the school district. If you work within Pennsylvania, your employer is required to withhold the tax and remit it to the collector where the employer is located. The York Adams Tax Bureau collects the tax for most of York and all of Adams Counties. If you are self-employed or work out-of-state, you are required to make an estimated quarterly payment of the tax due. An annual Individual Earned Income Tax Return must be filed with the YATB by April 15 following the end of the tax year. A return must be filed even if you had no earned income. Only permanently retired or disabled individuals are exempt from filing.
Local Services Tax – levied by some municipalities where you work. It is an occupational privilege tax of a maximum of $52.00 per year, withheld by your employer at no more than $1.00 per week. YATB is the LST collector for certain municipalities in York and Adams Counties.
Per Capita Tax – This is an annual head tax of $5.00 or $10.00 levied by some municipalities and school districts. It is collected by your locally elected tax collector.
Other taxes – Depending on where you live, you may also pay a street light tax, a fire hydrant tax, an occupational assessment tax or some other special taxes. Check with your municipal office regarding these taxes.
Tax Collector Contact Information
Conewago TownshipAbby Latchaw1920 Copenhaffer RoadDover, PA 17315(717) 266-0683 - telephone(717) 266-3159 - faxEast Manchester TownshipKathy Emswiler20 Bonita Dr.Mt. Wolf, PA 17347(717) 266-6108 - telephoneManchester BoroughKelly NeelyPO Box 421Manchester, PA 17345-0421(717) 384-6478 - telephoneMount Wolf BoroughYork County Treasurer's Office28 E. Market St., Room 126York, PA 17401(717) 771-9237 - telephoneNewberry TownshipSheila Eisele2985 Old Trail Rd.York Haven, PA 17370(717) 938-0237 - telephoneYork Haven BoroughSheila Eisele2985 Old Trail Rd.York Haven, PA 17370(717) 938-0237 - telephone
Due Dates for Tax BillsBill Date - July 1, 2022Rebate Period - July 1 - September 1Face Period - September 2 - November 1Penalty Period - November 2 - December 31Installment payments due September 1, 2022,October 1, 2022 and November 1, 2022All taxes must be paid by December 31, 2022
Property Tax Relief Application
The Taxpayer Relief Act, Act 1 of Special Session 1 of 2006, was signed into law by Governor Rendell on June 27, 2006. The Taxpayer Relief Act provides two separate mechanisms to reduce your property tax bill. First, each school district, except the Pittsburgh, Scranton and Philadelphia School Districts, was required to conduct a voter referendum in 2007 to determine whether to impose an additional local income tax to be used to reduce property taxes. Second, the Taxpayer Relief Act also provides for property tax reduction allocations to be distributed by the Commonwealth to each school district. Either type of property tax reduction will be through a homestead or farmstead exclusion.
Under a homestead or farmstead property tax exclusion, the assessed value of each homestead or farmstead is reduced by the amount of the exclusion before the property tax is computed. You are not guaranteed a homestead or farmstead exclusion unless and until an additional income tax for purposes of granting a homestead or farmstead exclusion is approved by voter referendum or sufficient funds have been collected to permit property tax reduction allocations to be made by the Commonwealth. If an additional income tax is approved by the voters at the 2007 referendum, initial property tax reductions funded by this mechanism will take effect July 1, 2007. Initial property tax reductions funded by allocations from the Commonwealth may not take effect until at least July 1, 2008.
To receive school property tax relief for tax years beginning July 1 or January 1, this form must be filed by the preceding March 1. Your school district is required to notify you by December 31 of each year if your property is not approved for the homestead or farmstead exclusion.
Occupation Tax Exemption Form
If you are not engaged in any income-producing occupation or under the age of 18, you may request to be EXEMPT from paying OCCUPATION TAX for the current tax year. Please click the link for additional information.
Per Capita Exemption Form
To request exemption from per capita and special taxes, you must complete the attached form. Please check the reason you are requesting the exoneration; complete any additional information under the category checked; return this form with your original tax bill; pay all other taxes (you may still owe occupation taxes)
Local Taxpayer Bill of Rights
It is the obligation of all taxpayers to voluntarily file all local tax returns and pay all local taxes to which they are subject. However, when the duly appointed or elected tax collector or tax collection agency for the municipality and/or school district in which the taxpayer resides determines that a required return has not been filed, or a tax liability has not been paid, the Local Taxpayers Bill of Rights grants certain legal rights to taxpayers, and imposes obligations on taxing authorities to ensure that equity and fairness guide local governments in the collection of taxes. In addition, the Local Taxpayers Bill of Rights provides the local government entity with certain legal methods to enforce taxpayer obligations. This Disclosure Statement sets forth your rights as a taxpayer in connection with any audit, examination, appeal or refund claim of taxes for the Northeastern School District, and any enforcement or collection actions taken by the Tax Collector or Tax Administrator on behalf of Northeastern School District.
You are entitled to receive a disclosure statement that sets forth a written explanation of your rights with regard to the assessment, audit, determination, review, appeal, enforcement, refund and collection of local taxes by calling Northeastern School District at (717) 266-3667 during the hours of 7:30 – 4:00 on any weekday other than a holiday.
You may request a copy in person, by telephone or by sending a request to the following address:
Northeastern School District
Attn: Business Manager
41 Harding St.
Manchester, PA 17345