Information for Taxpayers (Residents and Non-Residents)
The following information is for general information purposes only and is subject to any and all applicable Local, State, and Federal laws, rules and regulations.
Real Estate Taxes
2023 Current Rates
As of 01/01/2023
|Bellefonte Borough: (23.55%)||
15.155 mills for use by Bellefonte Borough
0.60 mills for Streetlights
0.750 mills for Fire Department
0.360 mills for Fire Equipment
1.15 mills for Parks & Recreation
0.25 mills for Emergency Medical Services (EMS)
|Centre County Government: (10.11%)||7.840 mills for General and Debt Service|
|Bellefonte Area School District: (66.34%)||51.4603 mills|
Where do your Real Estate Taxes Go? Based on the current Real Estate millage listed above, for a family living in a home valued at $100,000.00 assessed valuation ($200,000.00 fair market value). The real estate taxes of 77.57 (18.265+7.840+51.4603) mills multiplied by the assessed valuation of $100,000.00 equals $7,757.00 per year in total taxes.
|$5,146.00||to Bellefonte Area School District|
|$784.00||to Centre County Government|
|$1,827.00||to Bellefonte Borough|
The Centre County Assessment office is responsible for assessing each individual parcel of land and improvements and for placing it on the tax rolls. The assessment office in turn sends to each tax collector a copy of the tax roll, better known as a tax duplicate, who utilizes the duplicate to send out to each taxpayer on the roll a tax bill.
Any individual, organization, business or other real property owner located within the boundaries of Bellefonte Borough receives a tax bill based for each property and from each of the following taxing jurisdictions: Bellefonte Borough and Centre County Government’s tax bill arrives in mid-March and Bellefonte Area School District’s tax bill arrives in mid-July. Property owners completing construction during the tax year (mid-year construction completion) most often receive a supplemental tax bill in addition to their annual billing.
Tax bills are mailed to the last known address of the property owner. It is the responsibility of the property owner to notify both the Centre County Assessment Office and the Bellefonte Borough Tax Collector of any name and/or address changes. Failure to receive a tax bill does not relieve the taxpayer of responsibility for timely payment.
On or before April 15 of each year, individuals subject to this tax are required to file an annual return (including a copy of their W-2 or 1099 form, etc.) reporting earned income (i.e. salaries, wages, etc.) and net profits (i.e. net income from operation of a business, profession, etc.) for the preceding calendar year.
The tax rate for Bellefonte Borough residents is 1.65%. This reflects a joint levy of .60% by Bellefonte Borough and 1.05% by the Bellefonte Area School District. The nonresident tax rate is 1.65%.
If you are an employee, your employer is not likely required to withhold this tax each pay period. The withheld tax is sent to the Centre Tax Agency by your employer. If your employer is not withholding the tax and you wish to do so, ask them to give the Centre Tax Agency a call at 814-234-7120.
Local Services Tax
The tax rate has been levied at a maximum rate of $52.00 per annum. This tax is imposed on any individual with earnings for services rendered of any kind within the boundaries of Bellefonte Borough. The tax applies whether you are an employee or self employed.
Employers located both within Bellefonte Borough and outside the Borough have specific responsibilities for withholding and remitting this tax for all individuals in their employ who work within the Borough.
This tax is remitted to the Bellefonte Area School District for Bellefonte Borough. The Borough received $47.00 and the Bellefonte Area School District $5.00.
Real Estate Transfer Tax
A real estate transfer tax applies to the privilege of transferring title to real estate lying within Bellefonte Borough. The tax is computed as one-half of one percent of the value of the real estate transferred.
Any questions you have should be directed to the Centre County Recorder of Deeds Office at 814-355-6801.
What is a Mill?
A mill equals 1/1000 of the US dollar, or expressed as a decimal = .001 dollars.
So, if the Assessed Value of all taxable real estate in your municipality amounts to $10,876,234, and your real estate millage rate is 5.0, you would calculate the tax levy as follows:
5.0*.001 = .005
.005*$10,876,234 = $54,381.17
Often you hear people ask: What’s a mill worth in your municipality? To calculate what a mill is worth, simply multiply your municipality’s assessed value by .001. In the example above, one mill is worth $10,876.23.
So where do you go to find out the taxable assessed value of all real estate in your municipality? All counties in Pennsylvania keep this information. Near the end of each year, they produce a “book” which lists all of the property owners by parcel along with the assessed value for each. This book is known as the tax duplicate and is used by your tax collector to prepare the annual tax bills for each property. Real estate bills are paid throughout the year and at various rates. There is a discount period at the beginning of the year followed by the flat rate period then the penalty period. If the bill is not paid by the end of the year, the Tax Collector is required to lien the property. During the year, interim assessment are made as a result of new construction.
With all these discounts, penalties, liens and interim assessments, how do you determine the amount of real estate taxes that will actually be collected?
A simple way to do this is to tract the collection rate over the past few years to determine the average amount collected as a percentage of the original levy (duplicate * tax rate). Then apply this percentage to the current year levy and use the result as the amount budgeted.