TAX INFORMATION

5668 State Route 209
Lykens, PA 17048

Telephone: (717) 362-6556
Fax: (717) 362-3050

District Business Manager: Mary K. Bateman
Tax Secretary: Sherry Morgan

QUICK LINKS

The Upper Dauphin Area School District receives tax revenue from real estate taxes, occupation taxes, per capita taxes and earned income taxes.

Real estate taxes are calculated based on the property’s assessed value established by the county multiplied by the millage rate approved annually by the School Board. Bills are mailed annually on July 1st and must be paid by December 31st.  Residents that have established escrow accounts with their mortgage company are responsible for ensuring that their taxes are paid by the December 31st due date.

Residents who make improvements to their property will receive an interim real estate tax bill if the improvements result in a higher assessed amount.  This bill will be prorated. These bills are mailed March 1st and August 1st.  The Assessors Office receives copies of all municipal building permits and will determine the revised assessed value after the work is completed.

OCCUPATION AND PER CAPITA TAXES

All persons 18 years of age or older by July 1, 2017 are liable for the two $5.00 ($10.00) school per capita taxes and any borough or township per capita and resident taxes that appear on the tax notice.

All persons 18 years of age or older by July 1, 2017 who have an annual earned income from gainful employment of $2,400 or more for the current calendar year (January 1, 2017 – December 1, 2017) are liable for the occupation tax of 100% as based on the assessment of $250.

OCCUPATION TAX EXONERATION

Exoneration Reasons

Retired persons, housewives and other persons who have less than $2,400 annual earned income from gainful employment are not liable for the occupation tax. Pensions, social security, dividends, interest, etc. are not included as earned income from gainful employment.

If a spouse or dependent over the age of 18 assists in the operation or management of a farm or business, then he/she shall be considered to have an occupation subject to the occupation tax.  The income threshold for exoneration under this clause will be determined by multiplying $2,400 by the number of owner/operators of the farm or business.

High School Students

A high school student who is 18 years of age or older by July 1, 2017, and who graduates from high school in 2017, is not required to pay the occupation tax for 2017, provided s/he earns less than $6,000.00 for the calendar year 2017.  The high school student is, however, responsible for the two (2) $5.00 (total of $10.00) school per capita taxes and any borough or township per capita and resident taxes that appear on the 2017 Personal Tax Notice.  An application for exoneration must be submitted.

Full-Time College Student

A full-time college student enrolled in an undergraduate course of study is not required to pay the occupation tax for a maximum of eight (8) consecutive semesters of enrollment, beginning the calendar year after graduation from high school (a maximum of four (4) calendar years following the year of graduation from high school) provided s/he earns less than $6,000.00.  A full-time college student may not enroll during one (1) of these eight (8) semesters, skip a semester and still maintain eligibility for tax exoneration.  An application for exoneration must be filed each year, together with proof of enrollment and the number of credits taken for the semester(s) of the calendar year in which he/she is applying for exoneration.  If the student is determined to be ineligible for tax exoneration during this eight (8) semester period, s/he will be responsible for the occupation tax from that calendar year forward.

Application for exoneration may be obtained from the local tax collectors or the school administration office and must be filed by February 28, 2018.  Decisions on these applications will be made no later than the March 2018 meeting of the School Board. If the applicant does not qualify for exoneration, s/he will pay the tax plus penalty. All statements of earned income will be subject to audit, or proof of qualification for exoneration, the most recent W-2’s, tax returns filed and similar items will be considered.

There will be a $40 charge (cash or money order only) for any exoneration form received after February 28, 2018.

MunicipalityNameAddressCityZipPhone Number
Berrysburg BoroughC/O Dauphin County
Janis Creason, Treasurer's Office
Courthouse Room 105
101 Market Street
Harrisburg17101-2078(717) 780-6550
Elizabethville BoroughMarilyn Henninger87 East Broad Street
PO Box 329
Elizabethville17023(717) 362-8355
Gratz BoroughLaurie Little108 W Market St
PO Box 242
Gratz17030(717) 365-3255
Jefferson TownshipBrenda Osman3776 D Powells Valley RdHalifax17032(717) 362-3028
Lykens BoroughCathy Bopp200 Main St
Lykens17048(717) 453-
Lykens TownshipHarry Welker146 Coon Trail LaneGratz17030(717) 365-3188
Mifflin TownshipNancy Reitz507 Reitz RdMillersburg17061(717) 362-9989
Pillow BoroughC/O Dauphin County
Janis Creason, Treasurer's Office
Courthouse Room 105
101 Market St
Harrisburg17101-2078(717) 780-6550
Washington TownshipWinifred Reed244 Park Dr
PO Box 114
Elizabethville17023(717) 362-8382