Tax Structure

Real Estate Tax
The real estate tax is the only tax authorized by law to be levied by all classes of local government in the state. Every property owner pays real estate taxes to three independent jurisdictions: the county, the municipality, and the school district. the tax is the assessed value multiplied by the millage rate

Assessment consists of placing a value on real property and applying an assessment ratio. Assessment laws provide for valuing property at full market value for the base hear used in the assessment. The law provides different methods for determining market value, but all properties within the taxing district must be uniformly assessed.

For a home assessed at $100,000 your total taxes owed would be $2,341 and are broken down as follows:

Tax Unit Millage Rate Tax Due
South Western School District 17.67 $1724.00
York County 4.52 $452.00
Manheim Township 1.50 $150.00
Manheim Township Fire Tax .15 15.00

One Mill is equal to $1.00 per $1000 of assessment

Additional Taxes to Manheim Township

Per Capita Tax Occupation Tax
$5.00 $5.00

Please click the link below to print out a copy of the 2014 exoneration form:

Per Capita and/or Occupation Exoneration Form

Per Capita Tax
The Per Capita tax, commonly known as the "Head Tax," is a flat rate tax levied upon each adult within the taxing district. There is no connection with employment, income, voting rights or any other factor except residence within the community.

Occupation Tax
The Occupation tax is levied for the privilege of engaging in an occupation within the taxing district. It is levied on residents and non-residents alike who are employed with the taxing body's jurisdiction. This is the one tax a political subdivision may collect from non-residents regardless of what other taxes they pay where they live.

Non-Real Estate Tax
Local Income Tax

The base of the tax is the income from business or employment. A one percent tax is levied on all earned income of township residents. Investment and retirement income is not taxed. For employees, the tax is withheld by the employer and submitted to the local tax office for disbursement. The tax is reported on your W-2 form(s) which must be included with your local tax return.

Please read this notice from the York Area Tax Bureau regarding collection of the local Earned Income Tax.

Realty TransferThe Realty Transfer tax is imposed only on the transfer price of real property within the taxing jurisdiction. When a property is sold within the township the tax is paid at closing and is forwarded to the Township by the County.

Amusement Tax
10% Amusement taxes are levied on the privilege of engaging in an amusement and are based on admission prices to places of amusement, entertainment or recreation. Admissions taxes are somewhat more general, being levied on admissions to all places or events whether or not they constitute amusements.

717- 229-2079