Real Estate Taxes: Real Estate Taxes are based on a millage basis. In Jackson Township, 1 mill = $1.00 of tax per every $1,000.00 of Real Estate Assessed Value. On an assessed property of $40,000.00, one mill of tax would be equal to $40.00. Cambria County uses the Common Level Ratio, as determined by the State Tax Equalization Board. We are issued a new ratio every July 1st, which remains in effect until the following June 30th. The current CLR is 14.3%. Property values are based on 100% pre-determined ratio of the assessed valuation. Therefore, if your assessed real estate valuation is $40,000.00, this means that your real estate has an assumed market value of $279,720.00 (40,000 divided by 14.3%, or .143).
Earned Income Tax
This tax is the primary source of tax revenue for Jackson Township. Jackson Township charges 1/2 % Earned Income Tax on those who are employed. Central Cambria School District also charges 1/2 % to complete the 1% EIT which is submitted to Berkheimer Associates for processing and distribution.
The Local Municipal Services Tax (Formerly known as the Occupational Privilege Tax) is $15.00 which is assessed to those individuals who are physically working or employed within Jackson Township. Those earning $12,000 or less are exempt from this tax.
The following information was sent to residents in the Central Cambria School District concerning the Homeowner Tax Relief Act (Act 72) where residents may qualify for a Homestead Exclusion.
February, 2005
Dear Central Cambria School District Resident:
The Homeowner Tax Relief Act (Act 72) was signed into law this past July. One of it's purposes is to provide property tax relief to resident homeowners. The Act will make state revenues from a tax on gambling profits available to school districts for this express purpose. It is important for you to know, however, that property tax relief will not be immediate.
We will hold a public information session on Monday, March 21, 2005 at 7:00 pm in the Central Cambria High School Library to answer any questions you have.
We offer the following questions and answers on Act 72:
Act 72, known as the Homeowner Tax Relief Act, is a new law that was passed by the Pennsylvania legislature in June, 2004, and is meant to provide for reduced property taxes for certain Pennsylvania homeowners.
It is likely that the first time you realize a reduction in your school property taxes will be for the tax bill that is delivered in July, 2006. However, it could be later than this, depending upon when enough tax revenue from gambling has been collected by the state. A school district must "opt-into" Act 72 in order to receive money to reduce property taxes and homeowners must qualify their property in order to become eligible for the tax relief.
A majority of the members of your school board must vote to increase your local earned income tax by 0.1%. They must vote to do this no later than May 30, 2005.
No. Whether or not they opt the district into the Act 72 tax system is left to the discretion of the school board. Further, after 2005, the board or any succeeding school board would have no ability to "opt-into" the act.
It is a requirement of the law. The school board must use the money it collects from this new income tax along with the gambling revenue it receives from the state to reduce your property taxes.
This is the method of which homeowners will receive a reduction in their property tax bills. The amount of the reduction is determined by the state and applied equally among qualifying properties in each school district. The reduction is actual money subtracted from the bills, but the assessed values remain the same.
In order to qualify your residence must qualify as a homestead property. You have received a homestead / farmstead application from the County Tax Assessment Office. You must complete this form and return it to your County Assessor's Office prior to March 1, 2005.
No. You cannot be required to apply for a homestead / farmstead exclusion more than once every three years. Notwithstanding, you will continue to receive the tax reduction.
The amount of tax reduction a homeowner in the school district receives is likely to vary from year to year. This is determined by how much state and local money is available, as well as how many properties become eligible for the property tax relief in your school district.
Yes, but only with voter approval. In any municipal election (odd numbered years), the school board may ask the voters if they wish to increase their earned income tax or convert to a local personal income tax (the same as you currently pat to the state) for the purpose of further reducing property taxes through the homestead / farmstead exclusion. Other than the 0.1% increase in the earned income tax, any increase in a district's income tax must be approved by the voters.
Yes, but with limits. The school board will not be able to raise tax rates by more than the "index", which is a relative measure of inflation. Over the previous five years the "index" has ranged from 2.8% to 3.6%. Any tax rate over the index would require approval from the voters in the school district. The school district can go to the court or ask the state for an exception to the voter approval requirement in limited instances.
Susan W. Makosky, Ed.D. Superintendent
Should you have any additional questions about Act 72, please contact Dr. Jason Moore, Superintendent at (814) 472-8870.
NOTE: Local & County taxes are mailed out in March while School Taxes are mailed out in June.
Hours:
March 1st through August 31st: Tuesday - Jackson Twp. Municipal Building / 10:00 am - 4:00 pm Wednesday - Jackson Twp. Municipal Building / 10:00 am - 4:00 pm Thursday - Home / 2398 Benshoff Hill Road / 1:00 - 3:00 pm
After September 1st: Friday - Jackson Twp. Municipal Building / 10:00 am - 2:00 pm
Local & County Payment Periods
Discount Period - 2% from March 1st through April 30th Face Period - May 1st through June 30th Penalty Period - 10% penalty from July 1st through December 31st.
Earned Income & Emergency And Municipal Services Tax
