Property Taxes

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.

Millage Rate

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.

Municipality
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