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    Tax Information

    Earned Income Tax

    Revenue received under Act 511 for taxes levied upon wages, salaries, commissions, net profits or other compensation of residents of the school district. 

    The North Penn School District Board of School Directors approved the enactment of this tax of .5% on April 18, 2002, effective beginning July 1, 2002.
     
    Earned Income Tax Collector:
    Berkheimer Associates
    50 N. 7th Street
    Bangor, PA  18013
    Toll Free:  866-701-7205


    All North Penn residents are required to file a Local Earned Income Tax return whether or not the tax is withheld, taxes are due, a refund is due, or even if you have no earned income.

     

    If you would like to download the forms from Berkheimer for use, please click on the following link. http://www.hab-inc.com/forms/forms-for-individuals/

     

    Click here to read instructions for completing the Berkheimer tax form.

    Real Estate Taxes

    School District Real Estate Tax bills are mailed by July 1st. If you do not receive your tax bill, it is your responsibility as a homeowner to contact your elected tax official.  (See "Local Tax Collection Law" section below.)

     

    If your property is homestead/farmstead approved by the County, then you have the option of paying your taxes in installment payments.  If you elect to pay in installment payments, you are not entitled to a discount.

     

    If your property is not homestead/farmstead approved by the County or you elect to not pay installment payments then real estate taxes received paid by August 31 are entitled to a 2% discount.  After August 31, all real estate taxes are due payable to your tax collector by October 31 at face value, any payments made after October 31 will incur a 10% penalty (added to face value).  This means the taxes are due in the tax collectors office by the date listed.  It may be returned to you unpaid if it is received after the date.
     

    FOR FURTHER INFORMATION ON OBTAINING HOMESTEAD/ FARMSTEAD ELIGIBILITY, PLEASE SEE THE BELOW INFORMATION  ON HOMESTEAD/FARMSTEAD REDUCTION AND WHAT IT MEANS.

    Current Real Estate Tax
     
    RETURNED CHECK FEE: 
    Any check that is returned by the bank will be assessed a $30 return check fee. 
     

    Real Estate Tax is the main source of revenue for funding the operation of the North Penn School District.  It is based on the assessed valuation, as determined by the Montgomery County Board of Assessment, of all taxable property within the School District and is collected through elected tax collectors in each municipality.


    To view specific information about the Tax Collector Office for your muncipality:  Tax Collector Information
     

    TAX MILLAGE RATES 2017-2018: Click here for Millage Rate History

    The millage rate is the rate which the Board of School Directors sets for the taxation of the assessment on a property.  The assessment value is determined by the Montgomery County Board of Assessments.

          Montgomery County Residents:         24.6704

          Bucks County Residents:                   135.8167

    Your current school district real estate tax can be calculated by taking the millage rate and multiplying it by your property assessment.

     

    Example: 

    .0246704

    x

    135,000

    =

    3,330.50

    = Face Value

     

    Millage

     

    Assessment

     

    Taxes

     

     

    If you believe that your property is assessed incorrectly, you can contact the Montgomery County Board of Assessments at 610-278-3761.

    HOMESTEAD/FARMSTEAD REDUCTION AND WHAT IT MEANS:

    This reduction is due to the recent Act I Legislation (The Taxpayer Relief Act, Act 1 of Special Session 1 of 2006) that was signed into law by Governor Rendell on June 27, 2006.

       

    In order for you to qualify for the Homestead/Farmstead reduction, the property in which you live must be your primary residence.  Commercial and Rental properties do not qualify.  You cannot claim a primary residence and receive a benefit in another state or county. You can have only one primary residence.  If your property has been Homestead/Farmstead approved, you will see a Homestead/Farmstead Reduction on your tax bill when there are proceeds returned to the taxing District to give back.   

     

    The School District has the County mail Notifications/Applications in December to owners who do not already have an approved homestead property informing them it is necessary to apply.  If you are not approved and did not receive an application, please go to the Homestead Application link on the of the following web page: http://boa.montcopa.org/boa/cwp/view,a,3,q,53754.asp

    Follow the listed instructions for completing the application.

    Mail your application to the Board of Assessment Office, by the March 1 deadline, to the following address:

     

    Montgomery County Board of Assessment Appeals
    Courthouse P. O. Box 311
    Norristown, PA.
    19404-0311

     

    Once you application has been received and then reviewed, you will be notified whether or not your application has been approved or denied for the next tax year.

     

    If you have questions regarding your homestead/farmstead application, please contact the Assessment Office at 610-278-3761, office hours 8:30 a.m. - 4:15 p.m. Monday through Friday.
     

    If you are a primary residential approved homestead property owner, you will see a reduction in your tax bill. This reduction is a give back from the state using the pool of money that is collected for gambling in the state of Pennsylvania. The amount is not the same every year and can go up or down based upon the number of approved homesteads and the amount of money that is given back to each of the school districts in the state.

    As a homestead approved property owner you will also have the option of paying using installment coupons. These coupons are set up in three installments with all of the payments to be made by October 31. The coupons are based strictly on the face amount of your tax bill.  If you opt to use the coupons, you do not get to take the 2% discount payment option. If two coupon payments are late, you are automatically removed from being able to receive coupon payments in the future.

    If you wish to further discuss or have questions concerning the coupon payment option, please call your tax collector.

    Local Tax Collection Law
    Act of May 25, 1945, P.L. 1050, No. 394, and all amendments through October 1, 1996; 72 P.S. 5511.
    The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:
    Section 7. Effect of Failure to Receive a Tax Notice.
    Failure to receive notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.
    (Section 7; “Tax Collectors Manual,” Copyright 1997, Pennsylvania Department of Community and Economic Development, all rights reserved.)
    All tax bills are mailed by July 1.  If you do not receive your tax bill, please contact the tax collector for your municipality.
    Current School District Real Estate Tax Bill Payment Schedule:
    DISCOUNT

    If payments are received from July 1 through August 31, a 2% discount from face value is applied. 

    FACE

    If payment is received from September 1 through October 31, it is applied at face value.

    PENALTY

    All payments received after October 31 are subject to a 10% penalty on the face amount.
    LIENEDPayments not received by December 31 will be considered delinquent and will be placed on a lien status with Montgomery County.
    ** If a payment is received and needs to be returned due to insufficient funds or a similar problem, the tax period in which the final payment is made will apply. **
    Example:  A check was submitted on August 30th for payment during discount period and returned to the District due to insufficient funds.  The taxpayer was notified and returned a payment on September 3rd during the face period.  This payment must now be paid at face value and the discount is no longer applicable.
     
    Interim Real Estate Tax
    Interim taxes are levied under Act 544 of 1952 (Section 677.1) on the increase in assessed valuations of local property as a result of construction or improvements to that property during the middle of the school tax year.  This tax does not appear on the tax duplicate until the next year when it is added to the total.
     
    Assessment changes are made monthly by the Montgomery County Board of Assessments.  You will receive an interim bill once your construction or improvement project has been completed and the assessor has had the opportunity to reassess your property.  The time period for payment of your interim bill will vary from your current real estate tax bill depending upon when the change is processed by the County.

    Delinquent Real Estate Taxes
    Delinquent taxes are those taxes that were not collected during the original tax period in which they were issued with the result being a lien on the property to collect the delinquent taxes.  Included here are the applicable interest, penalties, and tax revenue classified as delinquent.
     
    When payments are not received by the December 31st deadline, they are considered delinquent and placed on lien status with the Montgomery County Tax Claim Bureau.  Once a property has been sent to lien, all payments are made directly to the Bureau and the school district and tax collectors are no longer involved in the payment process.  Residents may call the Tax Claim Bureau for further information at (610) 278-1217. 
     
    Real Estate Transfer Tax
    Transfer tax is levied under Act 511 at the rate of one half of one percent (.5%) of the value on the transferring of real estate or interest in real property situated within the boundaries of the School District.