• SOMERSET AREA SCHOOL DISTRICT

    LIST OF ALL TAXES

     

    Local Real Estate Tax:

    Tax based on real estate assessment value multiplied by the school district’s real estate tax millage rate.

    Billed: July – August of each year

    Payable: Local Real Estate Tax Collector (See specifics at Real Estate Tax Collector Information)

    Discount:  August 1 – September 30 of each year

    Par: October 1 – November 30 of each year

    Penalty: December 1 – December 31 of each year

    *If not paid by December 31 – Local Collector turns delinquent tax over to the Somerset County Tax Claim Bureau January 1 of each year.

    **School Real Estate Taxes may be paid in three (3) installments: including one payment due per month in September, October, and November.  Please see tax bill for specific information.

     

    Local Earned Income Tax:

     Somerset Area School District levies a ½% earned income tax. 

     Collector: Capital Tax Collection Bureau (See specifics at Act 511 & Per Capita Tax Collector Information)

     Local Earned Income Tax Returns must be filed by April 15 of each year.

     

    Local Service Tax (LST):

    LST is a payroll tax deducted by your employer levied on any person who works in the boundaries of the Somerset Area School District.

    Somerset Area School District levies a $5.00 Local Service Tax.

    Municipalities in the District levy different amounts of Local Service Tax. Please contact your municipality office for more information on their tax.

    Collector:  Please see specifics at Act 511 & Per Capita Tax Collector Information

     

    Occupation Assessment Tax (OAT):

    OAT is a tax on any person, 18 years of age or older, who resides in the Somerset Area School District and is employed.

    Somerset Area School District levies a $10.00 tax.

    Collector: Keystone Collection Group (See specifics at Act 511 & Per Capita Tax Collector Information)

    Billed: February of each year

    Payable:  February – March of each year at Discount, April at Par, and May at Penalty

     

    Per Capita/Adult Resident Tax:         

    Per Capita/Adult Resident is a tax on any person, 18 years of age or older, who resides in the Somerset Area School District.

    Somerset Area School District levies a $10.00 tax.

    Collector: Keystone Collection Group (See specifics at Act 511 & Per Capita Tax Collector Information)

    Billed: February of each year

    Payable:  February – March of each year at Discount, April at Par, and May at Penalty

     

    Business Privilege/Mercantile Tax:

    Somerset Area School District levies a ½% earned income tax on any business located within the district boundaries.

    Collector: Keystone Collection Group (See specifics at Act 511 & Per Capita Tax Collector Information)

    Billed: February of each year

    Filing Date: April 15 of each year