Tax Information

Real Estate Taxes

Real Estate Taxes: 57.9809 mills for the 2024-2025 school year

The Richland School District serves 2 municipalities each with an assigned real estate tax collector.

Richland Township Tax Collector

Michele Ziants

213 Delta Drive

Johnstown, PA 15904

814-341-0224

[email protected]

Geistown Borough

Sheri Buchanan

341 Teaberry Lane

Johnstown, PA 15904

814-266-6333

[email protected]

The Real Estate Tax is calculated by multiplying the millage rate and the assessed value of the property. (Assessment x millage rate = tax).

Real Estate Tax Schedule

Taxes are assessed July 1 and real estate tax bills are mailed on or about July 1st to all school district property owners. Tax bills are mailed to the last known postal address of each property owner. Please contact the Tax Collector of your local muncipality if you have not received your notice by July 15th.

If your taxes are escrowed, you must send your bills to your mortgage company. Failure to receive a tax notice is not an excuse for non-payment.

All taxes not paid by December 31st are turned over to the Cambria County Tax Claim Bureau.

Discount: If payments are received from July 1-August 31, a 2% discount from face value is applied

Face: If payments are received from Sept 1 through Oct 31st, it is applied at face value

Penalty: All payments received after October 31st are subject to a 10% penalty on the face amount.

Tax Payers 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 December 15th. The coupons are based strictly on the face amount of your tax bill. Taxpayers who chose to pay in installments do not qualify for the 2% discount.

Frequently asked questions (pdf)

Property Tax Relief Programs

Homestead/Farmstead Exemption

Property tax bills will be reduced for qualified homeowners in the district under the homestead/farmstead property tax relief program. This program is funded through the distribution of a portion of gaming funds provided from taxes on the slots and gaming funds throughout the Commonwealth of Pennsylvania. This property tax reduction will only occur if the Commonwealth can distribute the necessary amount of gaming funds.

NOTE: The tax reduction will not be distributed as a check, it will appear as a reduced assessment line item thus reducing the tax due directly on the property tax bills.

To qualify, the property must be owner-occupied residence and the property owner must have filed and recived approval via a homestead exemption application with Cambria County by March 1.

Application

Instructions (link to Homestead exclusion page)

Property Tax/Rent Rebate Program

The Propety Tax/Rent Rebate program supports homeowners and renters across the Commonwelth of Pennsylvania. This program provides a rebate ranging from $380 to $1,000 to eligible older adults and people with disabilitites age 18 and older. This program is supported by funds from the Pennsylvania Lottery and gaming.

Property Tax/Rent Rebate Program - How to Apply

Interim Taxes

Interim taxes are levied under Act 544 of 1953 (Section 677.1) on the increase in assessed valuations of local property as a result of construction or improvements to that property. The interim assessment is calculated by taking the difference between the previous assessment and the new assessment. The Cambria County Tax Assessment Office provides the District with the assessed value of the new construction or improvement, and the amount of the tax due is calculated using the following formula:

Assessment increase x Millage rate x Time period of interim

The time period on which the interim billing is based begins when the improvements are completed or, in the case of new construction, the date of occupancy and is calculated based on the District's fiscal year which begins July 1 and ends June 30. The payment due date for your interim tax will vary from your current real estate tax depending on when the change is processed by the County. The payment due dates are printed on the tax bill.

Delinquent Real Estate Tax

Delinquent taxes are those that were not collected during the original tax period in which they were issued. For tax bills issued on July 1, the property owner has until December 31 to make payment in full. After December 31st, the taxes are considered delinquent and all account information is forwarded to the appointed delinquent tax collector and the county tax claim bureau.

Once a property is sent to the Tax Claim Bureau, the tax collector and the school district is no longer involved in the payment or collection process. A lien is placed on the property for the delinquent amount due and all payments made to clear the lien must be made to the Tax Clam Bureau. Property owners may call the Cambria County Tax Claim Bureau at 814-472-1445 to make payment arrangements or to obtain further information on their account. Delinquent property owners are urged to contact the Tax Claim Bureau as soon as possible to avoid additional collection fees.

Homestead/Farmstead Applications

Reminder: Taxpayers must reapply for the exclusion if they change the Title to their property before March 1 in any qualifying year.

INSTRUCTIONS FOR PROPERTY TAX RELIEF APPLICATION FOR HOMESTEAD & FARMSTEAD EXCLUSIONS

The Taxpayer Relief Act, Act 1 of Special Session 1 of June 2006 was signed into law by Governor Rendell on June 27, 2006. This Act allows school districts the ability to reduce property taxes for approved homesteads, based on dedicated revenue received from the state. This dedicated property tax relief revenue is generated from the state's tax casino slot machine gambling revenues and is available only in those years that sufficient tax revenues are generated from gambling to allow a state-wide distribution. The homestead exclusion reduces the assessed values of homestead-approved properties, reducing the school property tax.

All approved homesteads in the district get exactly the same amount of assessment reduction and related tax relief, regardless of the property's total assessed value. The amount of tax relief will vary from year to year, based upon both the amount of total tax relief funds distributed by the state to the district, as well as the total number of approved homestead properties in the district for a given fiscal year. Any authorized tax relief appears on the annual property tax bills as a credit, reducing the total amount of tax due; the taxpayer does not get a check from the district.

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. In general, the primary residence is the address where the taxpayer lives, where the taxpayer is registered to vote, and where the taxpayer's driver's license is registered. Only one homestead approval is allowed per taxpayer; secondary vacation homes in Pennsylvania do not qualify; and if a homestead is claimed elsewhere (e.g. Florida for example), the taxpayer cannot also claim a homestead in Pennsylvania. Homestead tax relief is only available for full-year property tax bills; there is no property tax relief for any interim, part-year property tax bills.

How to apply for Homestead Exclusion

The Richland 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.

Anyone interested in completing an application but did not receive the application in December, can contact the Richland School District's Business Office and request an application or visit Richland School District's website to print an application.

Completed Homestead/Farmstead Exclusion applications must be mailed to the Cambria County Board of Assessment Office by March 1st deadline.

Application

Cambria County Assessment Office

200 South Center Street

Ebensburg, PA 15931-1947

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

For applications submitted after the deadline, the reduction if approved will be effective for the following tax year.

There is no need to complete an application in subsequent years if there is no change in your primary residence status. You must notify the Assessment Office if the use of your property becomes unqualified. For example, if you rent your home, rent a portion of your home, or elect to use an area of the dwelling for commercial purposes, your approved exclusion may be lost or pro-rated for partial use of the dwelling. Also, a change in ownership requires the new owners to complete and submit an application to the Assessment Office to have the primary residence approved for a homestead/farmstead exclusion. The homestead/farmstead exclusion does not automatically transfer if a property is sold.

How is the homestead/farmstead exclusion calculated?

The amount of the homestead/farmstead exclusion is calculated by dividing the total gaming funds received by the number of approved homesteads/farmsteads certified by the Cambria County Board of Assessment. The amount of the exclusion has the potential to vary each year based on the amount of gaming funds provided to the district and the number of approved homesteads/farmsteads located in the district. The exclusion will show as a credit on your real estate tax bill mailed on July 1st of each year.

Earned Income Tax /Net Profits Tax

The Earned Income Tax and Net Profits Tax is a tax on the wages, salaries, commissions, net profits, and other compensation of individuals who reside in the district (income from interest and dividends is not included). The Earned Income Tax applies to individuals who are self-employed as well as those who are employed by a business entity.

Employers who have employees working within Pennsylvania must withhold the Local Income Tax from the employees regardless of whether or not the employees are residents of Pennsylvania.

Berkheimer Associates is the current contracted earned income tax collector for all municipalities and school districts in Cambria County.

Although the total earned income tax is 1%, it is equally shared with the municipalities – the district realizes one-half percent.

https://www.hab-inc.com

https://cp-efile.hab-inc.com/individual

To file your local earned income tax return

School Code: 11650

Local Services Tax

Employers who have employees working within Pennsylvania must withhold the Local Income Tax from the employees regardless of whether or not the employees are residents of Pennsylvania.

Berkheimer Associates is the current contracted earned income tax collector for all municipalities and school districts in Cambria County.

Although the total earned income tax is 1%, it is equally shared with the municipalities – the district realizes one-half percent.

https://www.hab-inc.com

https://cp-efile.hab-inc.com/individual

To file your local earned income tax return

School Code: 11650

Business Privilege/Mercantile

Business Privilege and Mercantile Taxes are levied by the Richland Township and Geistown Borough. Only mercantile taxes are levied by the Richland School Distict. The tax is levied on all business which operate within the boundaries of the two municipalities and the school district. The tax is based upon the gross receipts generated by the business operating within the district.

What constitutes doing business in the school district and/or its municipalities?

Whether or not a person carries on a taxable activity within the meaning of the Business Privilege and/or Mercantile Tax Act is essentially a question of fact. In general, taxable activity includes any trade, business., profession, vocation or commercial activity that is carried on in the Taxing District. The tax is imposed on any person who execises the privilege of carrying on certain activities in the Taxing District and on any wholesale or retail vendor in goods, wares or merchandise, and is measured by receipts received or allocable to the Taxing District.

Business Privilege - Apply to operation of a business which offers professional services and rental of Real Property within the taxing Municipality. The School District does not assess a Business Privilege Tax. Taxpayers should refer to their local municipalities regarding the assessment and collections of this tax.

Mercantile Tax - Apply to the operation of a business which transacts Retail or Wholesale sales of tangible products within the district.

Richland School District

Administered by Berkheimer Tax Administrators; Collected throughout the year based on the year end of the respective business.

Retail - 0.75 mills

Wholesale -0.5 mills

Richland Township

Administered by Berkheimer Tax Administrstors for calendar year Jan 1-Dec 31st; due by April 15th

Retail - 0.75 mills

Wholesale -0.5 mills

Other - $25.00

Business Privilege - 1 mill of Gross volume of busines transacted during the prior yax year. Due by March 31st for the prior tax year; collected by Berkheimer

Geistown Borough

Administered by Geistown Borough Secretary/Treasurer Karen Giebfried for calendar year Jan 1-Dec 31st; due by April 15th

Retail - 0.75 mills

Wholesale -0.5 mills

Other - $20.00

Business Privilege - 1 mill of Gross volume of busines transacted during the prior yax year. Due by March 31st for the prior tax year. Collected by Secretary/Treasurer Karen Giebfried

Contact information is as follows:

Berkheimer Tax Administrators

325A N. Pottstown Pike

Exton, PA 19341

Phone: 800-360-7214 or 610-363-7214

Fax: 610-524-2981 or 610-588-5765

https://www.hab-inc.com/contact-us

https://www.hab-inc.com

Richland Township Business Privilege and Mercantile Tax Forms

Geistown Borough

721 East Oakmont Blvd

Johnstown, PA 15904

Phone: 814-266-8313

https://www.geistownborough.com/contact-us

https://www.geistownborough.com

Borough of Geistown Mercantile Tax Return

Real Estate Transfer Tax

A proportional tax levied on the transfer price of real property within the taxing district. Pennsylvania charges 1% of the sales price as part of a transaction's transfer tax. Local municipalities and school districts typically charge 1%

The Cambria County Recorder of Deeds Office is responsible for real estate transfers in Cambria County, Pennsylvania.

Contact information is as follows:

Cambria County Recorder of Deeds

Cambria County Courthouse (1st Floor)

200 South Center Street

Ebensburg, PA 15931

Phone: 814-472-1473

Fax: 814-472-1412

Email: [email protected]

https://www.cambriacountypa.gov/recorder-of-deeds-office

Type of Tax	Taxing Entity
Type of Tax	Richland School District	Municipality (Geistown Borough or Richland Township	Cambria County
Real Estate Tax	57.9809 mills	Richland Township 9.5 mills ; Geistown Borough 18 mills	30.5 mills
Annual tax based on the assessed value as determined by the Cambria County Board of Assessment, of all taxable property within the county, municipality, and school district and is collected through elected tax collectors in each municipality. Millage rates are determined and approved by the board of each respective taxing authority.	School bills are generally mailed out July 1st and cover July 1 through June 30. Collected on behalf of the District by elected Tax Collectors from July 1st through December 31st. Richland Township - Michelle Ziants; Geistown Borough -Sherri Buchanan	County and Municipality bills are generally mailed out in March of each year and cover January 1 through December 31st. Collected on behalf of the Municipalities by elected Tax Collectors Richland Township - Michelle Ziants; Geistown Borough -Sherri Buchanan	County and Municipality bills are generally mailed out in March of each year and cover January 1 through December 31st. Collected on behalf of the Municipalities by elected Tax Collectors Richland Township - Michelle Ziants; Geistown Borough -Sherri Buchanan

Interim Real Estate Tax	57.9809 mills
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 or municipality tax year. interim taxes are assessed in the event of new construction or improvements to an existing property, or a new parcel with land. Interim taxes are billed in February and August. The interim assessment is calculated by taking the difference between the previous assessment and the new assessment.	School bills are generally mailed on March 1st and July 1st of each year. Collected on behalf of the District by elected Tax Collector. Richland Township - Michelle Ziants; Geistown Borough -Sherri Buchanan	Richland Township - mailed out in March of each year and covers January 1 through December 31st. Collected on behalf of Township by elected Tax Collector Michaelle Ziants. Geistown Borough - no interim real estate taxes

Delinquent Real Estate Taxes
Annual real estate taxes of all taxable property within the county, municipality, and school district not paid to the elected tax collectors as of December 31st of each calendar year are deemed to be delinquent and turned over to the Cambria County Tax Claim Bureau. Once a property has been sent to lien, all payments are made directly to the Tax Claim Bureau, and the school district and tax collectors are no longer involved in the payment process.	Unpaid school district real estate taxes are turned over to the Tax Claim Bureau in January of each year. All payments are made directly to the Tax Claim Bureau.	Unpaid municipal real estate taxes are turned over to the Tax Claim Bureau in January of each year. All payments are made directly to the Tax Claim Bureau.

Homestead/Farmstead Exclusion	2024 Assessed value reduction - $1,766 = Tax reduction of $102.39
Act 1 of 2006 allows school districts the ability to reduce property taxes for approved homesteads/farmsteads, based on dedicated revenue received from the state. This dedicated property tax relief revenue is generated from the state's tax on casino slot machine gambling revenues and is available only in those years that sufficient tax revenues are generated from gambling to allow a state-wide distribution. The homestead/farmstead exclusion reduces the assessed values of homestead-approved properties, reducing the school property tax. 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 only have one primary residence. If your property has been Homestead/Farmstead approved, you will see a Homestead/Farmstead reduction on your tax bills.	Applications are mailed in December of each year to owners who do not already have an approved homestead property informing them it is necessary to apply. Completed applications must be mailed to the Cambria County Board of Assessment Office by the March 1st deadline. Once your 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. All approved homesteads in the district get exactly the same amount of assessment reduction and related tax relief, regardless of the property's total assessed value. The amount of tax relief will vary from year to year, based upon both the amount of total tax relief funds distributed by the state to the district, as well as the total number of approved homestead properties in the district for a given fiscal year. Any authorized tax relief appears on the annual property tax bills mailed on July 1st as a credit, reducing the total amount of tax due.	N/A	N/A

Per Capita Tax	$10	$5
The Per Capita Tax is a flat rate local tax payable by all adult residents living within a taxing jurisdiction. For most areas, "adult" is defined as 18 years of age or older. This tax is due yearly and is based solely on residency, it is NOT dependent upon employment or property ownership This tax is due yearly and is based solely on residency, it is NOT dependent upon employment or property ownership. Municipalities and school districts were given the right to collect a $10.00 per capita tax under ACT 511, and School Districts an additional $5.00 under ACT 679 – School Tax Code.	School bills are generally mailed out in July / August and cover July 1 through June 30. Collected on behalf of the District by elected Tax Collectors. Richland Township - Michelle Ziants; Geistown Borough -Sherri Buchanan	Municipality bills are generally mailed out in February / March and cover January 1 to December 31.

Local Services Tax	$5	$47
The Local Services Tax is a local tax payable by all individuals who hold a job or profession in the Commonwealth of Pennsylvania. The Local Services Tax is a local tax payable by all individuals who hold a job or profession within a taxing jurisdiction imposing the tax. It is due quarterly on a prorated basis determined by the number of pay periods for a calendar year.	Collected on behalf of the District by municipalities-appointed tax collectors. Richland Township - Berkheimer ; Geistown Borough by Secretary/Treasurer Karen Giebfried Approximate date - generally withheld by employers quarterly.	Collected on behalf of Richland Township by Berkheimer. Collected on behalf of Geistown Borough by Secretary/Treasurer Karen Giebfried. Approximate date - generally withheld by employers quarterly	N/A

Real Estate Transfer Tax	0.50%	0.50%
A proportional tax is levied on the transfer price of real property within the taxing district. Pennsylvania charges 1% of the sales price as part of a transaction's transfer tax. Local municipalities and school districts typically charge 1%	Collected on behalf of the District by the Cambria County Recorder of Deeds. Approximate date - time of sale or transfer of deeds	Collected on behalf of the District by the Cambria County Recorder of Deeds. Approximate date - time of sale or transfer of deeds

Occupation Assessment, Flat Occupation Tax		Richland Township $10; Geistown Borough $5
A flat rate and/or proportional tax levied on the occupation of persons residing within the taxing district.	N/A	Collected on behalf of Richland Township by Berkheimer. Collected on behalf of Geistown Borough by Secretary/Treasurer Karen Giebfried. Approximate date - tax bills are mailed in July of each year and collected through December 31st. First credit resources	N/A

Mercantile Tax	Wholesale-0.5 mills; retail 0.75 mills;	Wholesale-0.5 mills; retail 0.75 mills; devices RT $25; GB $20
A proportional tax is levied on the gross receipts from wholesale and retail businesses including wholesale dealers or dealers in goods, wares, and merchandise, and all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold.	Collected on behalf of the District by Berkheimer; Assessed July 1st of each year; collected throughout the year based on the year-end of the respective business.	Geistown Borough - assessed July 1 - June 30 each year; Tax must be paid on or before August 30 collected by Secretary/Treasurer Karen Geibfried Richland Township - assessed calendar year Jan 1-Dec 31 collected by Berkheimer; due by April 15th

Business Privilege Tax		1 mill
For the privilege year, the Township of Richland hereby imposes on all persons doing business within the Township of Richland, who are not subject to the mercantile tax of the Township of Richland, a business privilege tax of one mill on the gross receipts derived from all services and sales rendered to customers, clients, patients, and other persons.	N/A	Richland Township/Geistown Borough - 1 mill of Gross volume of business transacted during the prior tax year. Due by March 31st for the prior tax year. Richland Township - collected by Berkheimer; Geistown Borough - collected by Secretary/Treasurer Karen Giebfried