This information is being furnished pursuant to the requirements of Act 50 of 1998 concerning the Local Taxpayers Bill of Rights Act, 53 Pa.C.S.A. §§ 8421 et seq. (“Act”).
Every taxpayer is obligated to pay all taxes levied by the School District to which the taxpayer is subject. When taxes are not paid or a school district has questions about whether a taxpayer has fulfilled all tax obligations, the school district has legal rights to enforce taxpayer obligations. In conjunction with taxpayer obligations and school district rights, the Commonwealth of Pennsylvania has enacted a Local Taxpayers Bill of Rights, which grants legal rights to taxpayers and creates obligations for school districts so that equity and fairness control how a school district collects taxes. This document is the School District Disclosure Statement required by the Commonwealth’s Taxpayer Bill of Rights.
Applicability/Eligible Taxes
This Disclosure Statement applies to eligible taxes levied by the York Suburban School District. For this purpose, eligible taxes include any tax authorized under the Local Tax Enabling Act and other laws of the Commonwealth of Pennsylvania. The specific eligible taxes levied by the School District are earned income tax and real estate transfer tax. Real property taxes are excluded from this disclosure statement.
Taxpayer Rights and School District Obligations when the School District Requests Information or Audits Taxpayer Records
Minimum Time Period For Taxpayer Response
The taxpayer has 30 calendar days from the date of mailing to respond to the School District’s request for tax information.
- The School District will notify the taxpayer of the procedures to obtain an extension of time in its initial request for tax information.
- Upon written request, the School District will grant reasonable time extensions for good cause.
- No action against the Taxpayer shall be taken until the expiration of the response period, including extensions.
Requests for Prior Years Returns
Use of Federal Tax Information
- The School District may require a taxpayer to provide copies of federal tax returns if the School District can show that the information is reasonably necessary for the enforcement or collection of a tax and the information is not available from the Pennsylvania Department of Revenue or other sources.
Tax Overpayment Refunds
A taxpayer may file a written request with the School District for a refund or credit for an eligible tax. The request must be made within three years of the due date for filing the return or one year after payment of the tax, whichever is later. If no return is required, the request must be made within three years after the payment due date, or within one year after payment, whichever is later. A tax return filed by the taxpayer showing a tax overpayment will be considered a written request for a cash refund unless the return indicates otherwise. If the taxpayer pays a tax as a result of receiving a notice of underpayment, the taxpayer must file a written request for a refund within one year of the payment date. Subject to certain exceptions, the School District will pay interest, at a rate determined pursuant to the Pennsylvania Fiscal Code, from the date of overpayment until the date of resolution.
Tax Assessment/Underpayment/Required Notice
The School District must notify the taxpayer, in writing, of the basis for any underpayment determined by the School District. The notice shall include (1) the tax period or periods at issue; (2) the amount by tax period; (3) the legal basis for the School District’s determination; and (4) an itemization of revisions to the return or report made by the School District.
