Real Property Taxes
The property tax is the major source of local tax revenue and the property tax burden on both residential and business property is average compared to other states. Pennsylvania’s Constitution requires that all taxes be uniform on all subjects of taxation–thus the rate of taxation on business property is the same as the rate on residential property. Pennsylvania’s real property tax is not imposed on machinery and equipment, business inventories or personal property.
Counties, school districts and municipalities are authorized to levy property taxes in Pennsylvania. A list of combined millage rates for each municipality by county follows. The “combined millage rate” includes the county, school and municipal tax rates. Also listed is the common level ratio and the combined effective rate or market value millage for each municipality.
Common Level Ratio
The “common level ratio,” which is calculated annually for each county, is the ratio of assessed value to market value of all property sold in a county. It is the most accurate assessment ratio available, but there is some variation in actual assessment ratios between different regions of a county and different properties. The Effective Rate (mills on market value), which is the stated rate multiplied by the common level ratio, is an estimate of the property tax millage rate on the market value of a property in a municipality. In some cases, a municipality is listed twice with different rates because the municipality is located in two school districts. In these cases, the school district is listed behind the municipality in parentheses.
Credits and Exemptions
Unlike many other states, Pennsylvania’s real property tax is not imposed on machinery and equipment, business inventories or personal property.
Under the Local Economic Revitalization Assistance Act (LERTA), local taxing jurisdictions in Pennsylvania are permitted to exempt from real property taxation the assessed valuation of new construction in deteriorated areas or improvements to deteriorated industrial, commercial or other business property for up to ten years.
In addition to LERTA, Pennsylvania permits local taxing jurisdictions to use tax increment financing to encourage redevelopment of deteriorated areas. Tax increment financing is the pledging of anticipated future tax revenues from a property or a group of properties (a tax increment district) to support the issuance of bonds used to raise money to redevelop the tax increment district. A tax increment is the additional tax revenue which results from the increase in property values or sales activity as a result of the redevelopment project. In Pennsylvania, tax increment financing can be financed from real property taxes, sales taxes or business gross receipts taxes.
For more current and specific information, contact a local economic development organization.
Mills on Assessed Value Common Level Ratio Mills on Market Value
BARNETT TWP 97.0000 20.5 19.8850
BEAVER TWP 94.2000 20.5 19.3110
BELL TWP 101.9000 20.5 20.8895
BIG RUN BORO 107.9000 20.5 22.1195
BROCKWAY BORO 93.6500 20.5 19.1983
BROOKVILLE BORO 122.7500 20.5 25.1638
CLOVER TWP 96.2000 20.5 19.7210
CORSICA BORO 80.5500 20.5 16.5128
ELDRED TWP 99.0000 20.5 20.2950
FALLS CREEK BORO 119.2800 20.5 24.4524
GASKILL TWP 103.4000 20.5 21.1970
HEATH TWP 99.0000 20.5 20.2950
HENDERSON TWP 102.9000 20.5 21.0945
KNOX TWP 98.0000 20.5 20.0900
MCCALMONT TWP 104.4000 20.5 21.4020
OLIVER TWP 101.9000 20.5 20.8895
PERRY TWP 106.9000 20.5 21.9145
PINE CREEK TWP 98.0000 20.5 20.0900
POLK TWP 81.4000 20.5 16.6870
PORTER TWP 100.4000 20.5 20.5820
PUNXSUTAWNEY BORO 135.5100 20.5 27.7796
REYNOLDSVILLE BORO 118.7800 20.5 24.3499
RINGGOLD TWP 102.9000 20.5 21.0945
ROSE TWP 97.0000 20.5 19.8850
SNYDER TWP 79.4000 20.5 16.2770
SUMMERVILLE BORO 125.5000 20.5 25.7275
SYKESVILLE BORO 123.7800 20.5 25.3749
TIMBLIN BORO 100.4000 20.5 20.5820
UNION TWP 76.5500 20.5 15.6928
WARSAW TWP 97.0000 20.5 19.8850
WASHINGTON TWP 77.6500 20.5 15.9183
WINSLOW TWP 110.7800 20.5 22.7099
WORTHVILLE BORO 103.9000 20.5 21.2995
YOUNG TWP 103.4000
Realty Transfer Tax
The majority of local taxing jurisdictions in Pennsylvania impose a 1% realty transfer tax which is shared between the school district and municipality in addition to the Commonwealth’s 1% Realty Transfer Tax. The state tax is collected from the purchaser, while the local tax is collected from the seller.
The combined realty transfer tax rate (not including the state tax) exceeds 1% in 23 home rule municipalities, and is less than 1% in 58 municipalities. No realty transfer taxes are imposed by the municipality or school district in four municipalities.
Realty Transfer Tax Rate
The Realty Transfer Tax rate in all municipalities in this county is 1%.