Real Estate Tax Information

The State Secretary of the Budget must certify if funds are available to provide this relief by May 1. This relief is part of Act 1 of 2006. For 2025-2026, the homestead amount is $8,290 assessment reduction.

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

• An initial School District request for tax information may cover only taxes required to be paid or tax returns required to be filed within the three years preceding the date the request is mailed.

• The School District may make a subsequent request relating to other taxes or returns if, after the initial request, the School District determines that the taxpayer failed to file a tax return, underreported income, or failed to pay a tax for one or more of the tax periods covered by the initial request.

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.

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Tax Appeal Petitions

To appeal a tax assessment or denial of a refund request, the taxpayer must file a Tax Appeal Petition with the School District Business Office.

For Earned Income Taxes

This petition must be mailed or delivered to the attention of the Tax Office at the following address:

York Adam Tax Bureau
1405 N Duke Street
P.O. Box 15627
York PA 17405-0156

For Transfer Taxes

This petition must be mailed or delivered to the attention of the Tax Office at the following address:

York Suburban School District
1800 Hollywood Drive
York, PA 17403

• Tax Appeal Petitions requesting a refund must be filed within the time frame set forth above under “Tax Overpayment Refunds”. The filing date will be established by reference to the postmark of the United States Postal Service on or before the final date of filing.
• Tax Appeal Petitions appealing a tax assessment or notice of underpayment must be filed within 90 days after the date of the tax assessment or underpayment notice.
• Tax Appeal Petitions must be in writing and set forth: (1) the name and address of the taxpayer; (2) the tax for which a refund is requested or which is being appealed; (3) the reasons requiring a refund or the objections to the assessment or notice of underpayment being appealed; and, (4) the facts supporting such reasons or objections. The petition must be accompanied by an affidavit of the taxpayer attesting that the statements in the petition are true and that the petition is not filed for purposes of delay. The School District shall provide a form affidavit for signature and to be notarized.

 

School District Decision

• The School District will set a date for a review and decision regarding the appeal not less than 15 nor more than 30 days after the petition is filed.
• The School District Board of School Directors will, in executive session, review the appeal and render a decision.
• The School District will issue a decision on Tax Appeal Petitions within 60 days after receipt of a complete and accurate petition.
• If the petition was complete and accurate when filed, the School District’s failure to render a decision within 60 days will result in the petition being deemed approved.

Appeals to Court

• Any person aggrieved by a decision of the School District who has a direct interest in the decision has the right to appeal to the County Court of Common Pleas.
• Appeals to court must be filed with the court within 30 days after the mailing date of the School District’s adverse decision.