Taxes Levied by the Northeast Bradford School District
- Failure to receive a tax bill does not excuse or delay payment due dates or avoid any penalty, interest, or other charge for such a delay.
- It is the taxpayer’s responsibility to notify the school district of any address change. Report address changes to the Business Office at (570) 744-2521, ext.2208 or email@example.com.
Real Estate Tax
- A tax based on the value of real property (land, buildings and other improvements) owned by a taxpayer. The amount of tax a taxpayer owes depends on the value of their property and the district’s tax rate. Property values are determined by an assessment process conducted by the county government.
- Real estate bills will only be mailed directly to the property owner and it is their responsibility to forward the tax bill to the proper agencies (i.e. an escrow company).
- Special Session Act 1 of 2006 mandates the district implement and maintain an installment method for payment of real estate taxes. The district allows for the following installments and due dates:
Installment #1 – Aug. 31
Installment #2 – Sept. 30
Installment #3 – Oct. 31
- Installment #1 must be paid on or before the due date. Failure to pay installment #1 on time removes the option of installment payments for the taxpayer.
- Once the installment option is elected, no other payment option is available.
- Failure to pay an installment on time will result in a 10% penalty.
- Installment payments must be made in ordinal order (1st, 2nd, 3rd). That is, the second installment will not be accepted unless the first installment has been received. The third installment will not be accepted until the second installment is paid.
Per Capita (PC)
- A flat rate tax levied on all adults, 18 years of age or older, who live in the Northeast Bradford School District authorized in accordance with the Local Tax Enabling Act of 1965, know as Act No. 511.
- Currently the district levies a $5 tax under Act No. 511.
- A tax levied on the value of a resident’s occupation. Assessed values are not based on income, so all members of the same occupation will pay the same amount of tax. Occupation tax is collected from residents regardless of where they actually work.
Realty Transfer Tax
- A tax on the sale of real estate.
- The current rate is 1%, with 0.5% to the district and 0.5% to the municipality.
Earned Income Tax (EIT)
- A tax levied on a resident’s earned income, such as wages, salaries or other reimbursements for work. Unearned income, such as interest, dividends, pensions and social security, are exempt from the earned income tax.
- The district EIT rate is 0.5% .