Real Estate Tax
Frequently Asked Questions
When are the real estate tax statements issued and due?
What is a supplemental tax statement?
How are my real estate taxes calculated?
What does my assessed value represent?
When are the real estate tax statements issued and due?
Answer: The Westmoreland County real estate, Penn Township real estate, and street light tax statements are issued every March 1 for the current tax year.
The due dates are:
Discount Period -- 3/1 - 4/30
Face Period -- 5/1 - 6/30
Penalty Period -- 7/1 - 12/31
The Penn-Trafford real estate tax statement is issued on August 1 for the fiscal period that includes July 1 of the current year through June 30 of the next year.
The due dates are:
Discount Period -- 8/1 - 9/30
Face Period -- 10/1 - 11/30
Penalty Period -- 12/1 - 12/31
Please note that all taxes must be paid by December 31 of the current year. All taxes not paid by December 31 are turned over to the Westmoreland Tax Claim Bureau for collection and incur additional fees and penalties.
What is a supplemental tax statement?
Answer: All changes in value that increase the improvement assessment $1,000 or more, along with any accompanying increase in land value, is considered a supplemental assessment for the current tax year. The supplemental tax statement covers all new construction, additions, remodeling, swimming pools, etc., in all classes of property (residential, commercial, industrial, farm, etc.). Tax statements are issued as soon as the construction is completed and/or occupied. These tax statements are always blue in color.
The due dates on supplemental tax statements vary because they are driven by the completion date of the improvement. The taxes are never retroactive. They are from the effective date of the completion forward. For example, a supplemental tax statement with an effective date of March 1 would cover the following tax periods.
10 months of Westmoreland and Penn Township real estate tax (3/1 to 12/31)
4 months of Penn-Trafford school real estate tax (3/1 to 6/30)
The taxpayer has 60 days to pay a supplemental tax statement at the discount amount and another 60 days to pay at the face amount. After that, a 10% penalty is applied.
How are my real estate taxes calculated?
Answer: There are two factors that determine the tax amount on your statement: (1) the total assessed value of the land and the improvements to that land and (2) the millage rate for the entity whose taxes are being calculated.
For example, if your total assessed value is $24,760.00, the calculation for each type of tax would be as follows. (Note that the following is an example of "how" your taxes are calculated. For the accessed value of your property and the current millage rates, see your tax statements.) Rates below are for 2015.
| Municipality | Accessed Value | Millage | Tax Amount | |
| Westmoreland County | $24,760.00 | x | 0.02099 |
$519.71 |
Penn Township* |
$24,760.00 |
x |
0.01470 |
$363.97 |
Penn-Trafford |
$24,760.00 |
x |
0.07685 |
$1,902.81 |
TOTAL TAX |
|
|
|
$2786.49 |
| *Includes 1 mill Fire Tax |
What are millage rates?
Answer: Millage rates are a unit of monetary measure established by a municipality that is aimed at producing a certain amount of revenue for the current tax period. For example, a millage rate of .01395 produces $13.95 for each $1,000.00 of assessed value (i.e., .01395 x $1,000.00 = $13.95).
Millage rates are determined by taking the total gross expenses, less all other forms of income (other than real estate tax), divided by the total assessed value for the municipality.
All the per capita and occupation residence taxes have a $12,000 income exemption limit on earnings. There is one exception: the Penn Township Per Capita Tax is based on $12,000 from all sources of income.
What does my assessed value represent?
Answer: The assessed value of your property represents 100% of the market value of your property as of the year 1973. It is not the current market price of your property.