Greetings! 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 tax and in the summer for school district tax. 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 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 estimated quarterly payments 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 who have no earned income 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. In other cases, the locally elected tax collector has been appointed to collect the tax. Low income exemptions may apply.
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. YATB collects delinquent per capita tax for some municipalities and school districts in York and Adams Counties.
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.
The York Adams Tax Bureau is the appointed collector of Earned Income Tax (EIT) for the following school districts:
Bermudian Springs School District
Conewago Valley School District
Fairfield Area School District
Gettysburg Area School District
Littlestown Area School District
Upper Adams School District
Central York School District
Dallastown Area School District
Dover Area School District
Eastern York School District
Hanover Public School District
Northern York School District
Northeastern School District
Red Lion Area School District
Southeastern School District
South Western School District
Southern York Co. School District
Spring Grove Area School District
West York Area School District
School District of the City of York
York Suburban School District
All residents of the above districts who are not permanently retired or disabled must file an earned income tax return with the York Adams Tax Bureau by April 15 of each year, even if they had no earned income. Earned income tax (EIT) is a tax on gross wages and net profits and is levied by the municipality and school district where you reside.
Individuals who are self-employed or whose employers do not withhold the tax are required to make estimated quarterly payments of the tax due. (Due dates: April 30, July 30, Oct. 30 and Jan. 30.) Quarterly return forms may be found at www.yatb.com.
Questions? In York County please contact our Taxpayer Services Department at 717-845-1584, option 1, or by email at email@example.com. Adams County residents may call 717-334-4000.