TAX OFFICE

Bonnie K. Miller, Treasurer
Lower Allen Township Municipal Services Center
2233 Gettysburg Road
Camp Hill, PA  17011

Office Hours:     Monday, Tuesday, and Thursday 9:00 am - 4:00 pm

March 1st:  Township and County Real Estate and Personal with Occupation   

July 1st:     School District Real Estate and Personal

Real Estate Taxes are paid by those who own property.

Per Capita Taxes are paid by anyone living in the township 18 years of age or older.

Occupation Tax is paid by those persons who hold a job that they are paid for, whether part time or full time.

Payments for taxes may be made in cash, check or money order.  No credit cards or automatic bill payment for taxes. 

DOG LICENSES 

Dog licenses are sold in the tax office for Cumberland County residents during the usual office hours. Dogs three months and older are required by law to have a license.  Fines range from $40.00 to $300.00 for a dog without a license. 

CUMBERLAND COUNTY LOCAL TAXES

Cumberland County Assessment Office

EARNED INCOME TAX
The Local Tax Enabling Act authorizes Local Earned Income Taxes for school districts and municipalities.  The Earned Income Tax is deducted from your paycheck by your employer.

LOCAL SERVICES TAX
The Local Services Tax replaces the Occupational Privilege Tax, beginning in 2005.  The state legislature gives municipal governments the power to levy up to $52 annually on residents and nonresidents alike who are employed within the taxing body's jurisdiction, and is subject to sharing provisions between the municipality and the school district.  This tax is also deducted from your paycheck by your employer, and takes the place of the old $10 per year Occupational Privilege Tax (OPT), which was collected from employees early in the year, usually on their first paycheck. For municipalities who do not enact an LST, the $10 OPT is still in force. 

TYPES OF TAXES BILLED TO TAXPAYERS

Occupation
This tax, authorized by the Local Tax Enabling Act, is levied on all residents 18 years of age and older. It is based on a person's job title, NOT INCOME. The tax is levied by all School Districts, as well as Cooke Township, Lower Allen Township, Lower Frankford Township, Newberg Borough, Newville Borough, and Shippensburg Borough. Lemoyne Borough levies a flat $5.00 Occupation Tax. This is subject to change.

Lower Allen Township's Occupation Assessment schedule lists approximately 120 job titles, each of which has been assigned an assessment value ranging from 0 to 1,000 in increments of 100. The amount of tax is computed by multiplying the tax rate set by the taxing body (15%) times the assessment value of the job title. For example, if your job title carries an assessment value of 300, your occupation tax amount would be .15 x 300 which equals $45.00.

It is the responsibility of the individual taxpayer to ensure that he or she is on the tax rolls. Anyone who fails to file and pay occupation taxes shall be retroactively assessed and may be immediately billed at the applicable penalty, face or discount amounts by the appropriate taxing bodies.

THE DEADLINE FOR CORRECTION OR APPEAL OF ONE'S JOB TITLE IS NINETY (90) DAYS FROM THE DATE OF THE TAX BILL.

Downloadable Forms:  You may download and print the following tax forms.

Occupation Assessment Information form is used to change your name, address or job title, and is filed with Cumberland County.   

Application for Exoneration is filed with Lower Allen Township's tax office, and is used to apply for exoneration of the Township portion of personal taxes due to a financial inability to pay, or your income is less than $5,000.

Per Capita
This is a flat tax levied upon each person 18 years of age and over living in the County. It is levied by the County, most of the Municipalities, and all the School Districts except East Pennsboro.

Real Estate
All real estate property in Cumberland County is assessed at 100% of the year 2004 market value. The real estate is levied by all School Districts, all Municipalities, and the County. The County real estate tax includes .180 mills for the support of County libraries. The tax is computed by multiplying the millage rate set by the taxing body times the assessed value of the property. For example, a homeowner whose property is assessed at $100,000 may pay the following taxes: To the County  2.285 Mills .002285   x 100,000 = 228.50 To the County for libraries .180 Mills .000180   x 100,000 = 18.00 To the Municipality 1.0 Mills .0010   x 100,000 = 100.00 To the Municipality Debt Service .50 Mills .00050   x 100,000 = 50.00 To the Municipality Fire Service .50 Mills   .00050 x 100,000 = 50.00  To the School District  10.2 Mills .0102   x 100,000 = 1020.00 The actual taxes will depend upon the millage rates established each year by the taxing districts.

Residency
All School Districts in the County levy a flat tax called a residency tax. (Act 679)

TAX BILLS
Tax bills are mailed to taxpayers twice a year. On or about March 1st, you will receive the bill for County and Township taxes. On July 1st, you will receive the tax bill for School taxes.  Due to the mortgages constantly being sold to other mortgage companies, banks buying other banks out, and homeowners refinancing, we mail all real estate taxes to the property owner.  We ask that you write your loan number on your tax bill and forward your tax bill on to your bank or mortgage company if your taxes are in an escrow account.

THE MARCH 1st BILL

You will receive at this time a Personal Tax Notice which will include the following:

1. County Per Capita Tax - $5.00

2. Municipal Per Capita Tax - $5.00

3. Occupation Tax - if you reside in Cooke Township, Lower Allen Township, Lower Frankford Township, Newberg, Newville, or Shippensburg Borough. This list of municipalities may change at any time.

If you own real estate, you will also receive a separate Real Estate Tax Bill which includes the following:        

1. County Real Estate Tax, County Library Tax        

2. Municipal Real Estate Tax , Municipal Debt Service, Municipal Fire Service, Street Light, if you have a street light.

THE JULY 1st BILL

You will receive at this time a Personal Tax Notice which will include the following:  

1. School District Per Capita Tax (Act 511)        

2. School District Residency Tax (Act 679) If you own real estate, you will also receive separate Real Estate Tax Bill which will show the amount of tax owed to your school district.