Commissioner Jo Ellen Litz

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People Above Politics

Taking Action, Getting Results.

Lebanon PA  17046

644-4698

If you demand open government, appreciate written highlights within hours after a meeting, like the 24/7 access to YouTube videos of meetings..., drop me a note to receive email alerts that let you know how commissioners vote on issues.  Litz@mbcomp.com

Honorary Chair:     Lt. Gov. Catherine Baker Knoll --a woman who broke the glass ceiling and contributed greatly to PA politics; born in 1930, died November 12, 2008.

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Treasurer:  Richelle Whitman

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YouTube posts of Commissioner's and other meetings: http://www.youtube.com/user/joellenlitz  

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Tax Reform:  Homestead Exemptions are the ability to reduce school property taxes up to 50% on the median assessment of a dwelling but increase the earned income tax by 1% and eliminate nuisance taxes for property owners who apply.

Lebanon County can not yet benefit from tax reform, but school districts can.  However, the County Assessment Office is charged with finding the median assessment on a dwelling in each school district.  To do this,

1. The County must have an application process in place by Dec. 15, 1998;

2. Taxpayers have until March 1, 1999 to apply for exemptions;

3. The assessment office has until June 30, 1999 to review the applications;

4. School districts have until November 1999 to inform the County election board if they want a referendum on the ballot concerning tax reform;

5. After two years, if the school district doesn't adopt the homestead exemption, citizens may file petitions for a referendum vote on the ballot;

6. Could not take effect until the year 2000;

7. Taxpayers would have to renew their applications either every year or every other year.

Instructions

Application for Homestead & Farmstead Exclusions

Act 50 of 1998 permits counties, school districts and municipalities to make use of a homestead property tax exclusion as long as property tax milage rates are not increased to compensate for revenue lost from a homestead exclusion.  Under a homestead property tax exclusion, the assessed value of each home is reduced by the same amount before the property tax is computed.  Act 50 permits individuals to apply for a Homestead Exclusion, even though a Homestead Exclusion may not have been adopted by a local taxing body in which you reside.

1.    Fill in the parcel number/Dist:  Map and Lot Number of the property for which you are seeking a homestead exclusion.  you can find the Dist:  Map and Lot Number on your real property tax bill.  If you do not have a real property tax bill, call your local tax collector or the County Assessment Office (717-274-2801 ext. 2250)

2.    Fill in the address of the property for which you are seeking a homestead exclusion.

3.    Fill in your municipality and school district.   If you are not sure what your municipality or school district are, contact your local tax collector or the County Assessment Office.

4.    Fill in your name and the name of other owners of record, such as your spouse or a co-owner of the property.  You must be recorded owners to apply for the exclusion.

5.    If your mailing address differs from the address of the property for which you are seeking a homestead exclusion, fill in your mailing address.

6.    Please list phone number where you can be reached during the day, and the evening, if you are unavailable during the day.

7.    Is this property your primary residence?  The Homestead Exclusion can only be claimed once as a place of primary residence or domicile.   "Domicile" is the fixed place of abode where the owner intends to reside permanently, not temporarily.  "Domicile" is the place where a person makes their home, until something happens that the person adopts another home.  You may be asked to provide proof that this property is your residence, such as your driver's license, your voter registration card, your personal income tax form or your local earned income tax form.

8.    Do you have another residence which you claim as your primary residence?  For instance, do you claim another state as your primary residence, or another county in Pennsylvania?

9.    If you live in a unit of a cooperative or a condominium and you pay taxes jointly through a management agent or association, rather than paying your taxes separately for other units, check yes.  If so, please provide the percentage of overall tax you pay.  You may be asked to provide a contact to confirm this information.

10.   Check yes if the property for which you are seeking a homestead exclusion is used for other purposes, such as a business or rental property.   If so, please indicate what portion of the property is used as your private residence.

    Check yes if you believe your property qualifies for the farmstead exclusion.  If yes, please indicate what portion of the property is exempted, excluded or abated from real property taxation under any other law (e.g., Clean and Green or Act 515).  you may be asked to provide proof that buildings and structures are used for commercial agricultural activity, such as the net income or loss schedule from your state or federal income tax forms.

   Only building and structures on farms which are at least contiguous acres in area and used as the primary residence (domicile) of the owner are eligible for a farmstead exemption.  The building and structures must be used for commercial agricultural production to store farm products produced on the farm, to house animals maintained on the farm, or to store agricultural supplies or machinery and equipment used on the farm or the value of the buildings.

Change in Use

    When the use of a property approved as homestead or farmstead property changes so that the property no longer qualifies for the homestead or farmstead exclusion, property owners must notify the assessor within 45 days of the change in use.  If the use of your property changes and you are not sure if it still qualifies for the homestead or farmstead exemption, your should contact the assessor.

False or Fraudulent Applications

The assessor may select, randomly or otherwise, applications to review for false or fraudulent information.  Any person who files an application which contains false information, or who does not notify the assessor of a change in use which no longer qualifies as homestead or farmstead property, will be required to:

By signing and dating this form, the applicant is affirming or swearing that all information contained in the form is true and correct.

Applications must be filed before March 1 of each year.  Please return to:

        LEBANON COUNTY BOARD OF ASSESSMENT

        400 SOUTH 8TH STREET, ROOM 205

        LEBANON, PA  17042-6794

For questions on the Homestead Exclusion, please contact your local tax collector or the Lebanon County Assessment Office at 717-274-2801 ext. 2250, office hours 8:30 to 4:30, Monday through Friday.  If your application has been denied, you will receive a written notice of the denial by June 30.