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1. What is the deadline to appeal my Property Assessment?

The deadline to file your Property Assessment Appeal Form is annually September 1. Your Appeal Form must be received in the Assessment Office by close of business (4:30 pm) on September 1, annually.

2. What Taxes Do I Pay in Cumberland County

Real Estate Taxes

Personal Taxes

Earned Income/Local Services Tax

3. Real Estate Taxes

Real Estate – All real estate property in Cumberland County is assessed at 100% of the
2010 year value. The real estate is levied by all School Districts, most Municipalities,
and the County. The county real estate tax includes .18 mills (.00018) for the support of
County libraries. A mill is a way to express tax rate. One mill equals one thousandth of
a dollar. One mill is expressed as .001. 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 $125,000 may pay the following taxes:
A. To the County –
2.285 mills .002285 x 125,000 = $285.63
B. To the County for libraries –
.18 mill .00018 x 125,000 = $22.50
C. To the Municipality –
.87 mill .00087 x 125,000 - $108.75
D. To the School District –
9.554 mills .009554 x 125,000 = $1,194.25
The actual taxes will depend upon the millage rates established each year by the taxing
districts.

4. Personal Taxes

This is a flat tax levied upon each person 18 years of age and over living in the County. It is levied by the townships of East Pennsboro, Hampden, North Middleton, Silver Spring, Upper Mifflin, the Borough of Mechanicsburg and Big Spring, Camp Hill, Shippensburg and West Shore School Districts. As of 1-1-2014 Cumberland County no longer imposes a Per Capita Tax.

The Occupation Tax is authorized by the Local Tax enabling Act, and is levied on all
residents 18 years of age and older. It is based on a person’s job title, NOT INCOME.
Currently, the tax is levied by Newville Borough.
Cumberland County’s Assessment schedule lists approximately 120 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 times
the assessment value of the job title. For example, if your job title carries an assessment
value of 300, and your municipality has set a tax rate of 15%, your occupation tax
amount would be .15 x 300 which equals $45.

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 amount 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.
Four School Districts in the County, Big Spring, Camp Hill, Shippensburg and West
Shore levy a flat tax called a Residency Tax. This tax is either $5.00 or $10.00

5. Earned Income/Local Services Tax

The Local Tax Enabling Act authorizes Local Earned Income Taxes (EIT) for
municipalities and school districts. This tax is .5% of your earned income for the
municipality and between .9% and 1.5% for the school district in which you reside.
School districts cannot increase the EIT or reinstate an occupational tax. The Earned
Income Tax is deducted from your paycheck by your employer.

Local Services Tax

Act 7 of 2007 amended the Local Tax Enabling Act, Act 511 of 1965, to permit
municipalities and school district to impose, on persons employed within the jurisdiction,
a combined Local Services Tax (LST) of up to a maximum of $52 a year. Municipalities
must use funds from an LST for police, fire or emergency services; road construction or
maintenance; or the reduction of property taxes. Additionally, municipalities must use at
least 25% of the revenues for emergency services. This limitation does not apply to the
school district. The situs for the LST is the actual location where the individual taxpayer
works. No person should pay more that $52 a year, regardless of the number of political
jurisdictions in which they worked during that year. Contact the taxing municipality and
school district where you work to find out if they have adopted the LST.

6. When Are My Taxes Due

Tax bills are mailed to taxpayers twice a year. On or about March 1, you will receive the bill for County and Municipal taxes. On or about July 1 you will receive the bill for School taxes.

I. The March Bill

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

1. County Per Capita Tax

2. Municipal Per Capita Tax

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

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

1. County Real Estate Tax

2. Municipal Real Estate Tax

II. The July Bill

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

1. School District Per Capita Tax

2. School District Residency Tax

B. If you own real estate, you will also receive a separate Real Estate Tax Bill which will show the amount of tax owed to your school district.

Please follow the links to see a Tax Collector List and a Millage Rate page.