Conewago Taxes

Residents of Pennsylvania, Land of Taxes, pay a bewildering array of taxes.

Here are some.

Pennsylvania

• State Income Tax - 3.07% (2004 - 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.

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.

Dauphin County

• County taxes vary from county to county.
• County Real Property Tax - 6.876 mills (2005 - 19% increase) 5.778 mills (2004 - 19.5% increase) 4.835 mills (2003)
• County Real Property Library Tax - 0.35 mills (2004 - 50% increase) 0.233 mills (2003) in Conewago Township. No tax if municipality funds its own library.
• 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 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 Property Tax - 17.85 mills (2006-2007 - 2.0% increase). That would be $1785 tax on a house assessed at $100,000. Previously 17.5 mills (2005-2006 - 5.4% increase), 16.6 mills (2004-2005 - 3.75% increase), 16 mills (2003-04 - 6.7% increase), 15 mills (2002-03). Other districts in Dauphin County range from 10.16 to 16.29 mills (2004-2005 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%.
• School District Per Capita Tax - $10
• School District Occupation Tax - $250 - exemption for income under $4000 and other reasons.
• School District Occupational Privilege Tax - (2004 and earlier years) (This is very confusing and possibly I don't have it right.) This tax can be enacted by municipalities, school districts or both. It was limited to $10, $5 each if both impose it. School districts may impose it on residents who work in the district. Muncipalities may impose it on residents and optionally non-residents who work in the municipality. It doesn't apply to residents of a jurisdiction who work elsewhere, unless where they work imposes it on non-residents. If you work in more than one jurisdiction in a year, you only have to pay it once. In most of the Lower Dauphin School District, the municipalities imposed this tax so the municipality gets $5 and the school district gets $5. I believe Conewago does not impose this tax. But workers in Conewago get no break, because the school district imposes the full $10 tax. This was changed in 2005 to the Emergency and Muncipal Services Tax.
• School District Emergency and Muncipal Services Tax - (beginning 2005)(This is very confusing and possibly I don't have it right.) Despite the same initials (EMS) and similar sounding name, this tax has nothing to do with Emergency Medical Services funding. This is the new name for the old Occupational Privilege Tax. The rules as to who it applies to are the same as for the OPT. School Districts are limited to imposing whatever they imposed before, either $5 or $10. Municipalities are allowed to increase their levy up to a total combined tax of $52. This would usually be $47, but since Conewago did not impose the OPT before it would be limited to $42. There are restrictions on how this money may be spent. The School District continues to impose this tax at a rate of $5 except for Conewago where its $10. Conewago does NOT impose this tax.
• 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. Lower Dauphin only exempts people who make less than $4000 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 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 8.69 mills (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.
• Local Per Capita Tax $5
• Local Occupation Tax - none in Conewago. $200 in Derry Township.
• Local Occupational Privilege Tax - (2004 and earlier years) (This is very confusing and possibly I don't have it right.) This tax can be enacted by municipalities, school districts or both. It was limited to $10, $5 each if both impose it. School districts may impose it on residents who work in the district. Muncipalities may impose it on residents and optionally non-residents who work in the municipality. It doesn't apply to residents of a jurisdiction who work elsewhere, unless where they work imposes it on non-residents. If you work in more than one jurisdiction in a year, you only have to pay it once. In most of the Lower Dauphin School District, the municipalities imposed this tax so the municipality gets $5 and the school district gets $5. I believe Conewago does not impose this tax. But workers in Conewago get no break, because the school district imposes the full $10 tax. This was changed in 2005 to the Emergency and Muncipal Services Tax.
• Local Emergency and Muncipal Services Tax - (beginning 2005)(This is very confusing and possibly I don't have it right.) Despite the same initials (EMS) and similar sounding name, this tax has nothing to do with Emergency Medical Services funding. This is the new name for the old Occupational Privilege Tax. The rules as to who it applies to are the same as for the OPT. School Districts are limited to imposing whatever they imposed before, either $5 or $10. Municipalities are allowed to increase their levy up to a total combined tax of $52. This would usually be $47, but since Conewago did not impose the OPT before it would be limited to $42. There are restrictions on how this money may be spent. Ths School District continues to impose this tax at a rate of $5 except for Conewago where its $10. Conewago does NOT impose this tax. Others municipalities in the district may impose this tax at up to $47 per worker. Remember, this tax is assessed where you work, not live.
• 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 Emergency and Municipal Services Tax. Conewago provides no low-income exemption for its Earned Income or Per Capita 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 the Dauphin County Office of Tax Assessment.
http://www.dauphincounty.org/property-taxes/

Local Tax Collector #1
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 not elected in the November 2007 election. The Board of Supervisors petitioned the County Court to name Loren Bowen, the Londonderry Township Tax Collector, to continue as Tax Collector for 2008 and 2009.

• Loren Bowen, 944-2842, fax 944-8238
  2500 E Harrrisburg Pike, Middletown,PA 17057
  Hours: Tue 10-2, Wed 10-2, 6-8
  County real estate tax billed Feb 1.
  School real estate, occupation, and per capita taxes billed Jul 1.

Local Tax Collector #2
A separate 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.

• 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

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 in _______________