The Waynesboro Area School District is located 75 miles south of Harrisburg in rural Franklin County and encompasses an area of 89.16 square miles. The two boroughs and three townships, which constitute the District are Waynesboro Borough, Mont Alto Borough, Washington Township, Quincy Township, and the 5th District of Guilford Township. The District is a political subdivision of the Commonwealth created to assist in the administration of the general assembly’s duties under the Constitution of Pennsylvania to “provide for the maintenance and support of a thorough and efficient system of public education to serve the needs of the Commonwealth.

A board of nine school directors who are residents of the District, elected every two years on a staggering basis for a four-year term, govern the District. The Board of School Directors serve on the board without compensation. The Board has the power and duty to establish, equip, furnish, and maintain a sufficient number of elementary, secondary, and other schools necessary to educate every person residing in the District between the ages of six and twenty-one years of age.

The District is a legally autonomous and fiscally dependent entity under the laws of Pennsylvania. The laws of Pennsylvania give the District corporate powers that distinguish it as a legally separate entity from the Commonwealth of Pennsylvania and any of its political subdivisions. The District has the power to determine its budget, to approve and modify that budget, to levy taxes, set rates, and establish charges, and to issue bonded debt. The powers may be exercised without substantive approval by another government. The District is subject to the general oversight of the Pennsylvania Department of Education on matters that are relevant to the determination of fiscal independence.

As a District resident the following information will help you in determining your tax obligations and where to go for further questions, forms, information, or to make payments. You may contact B. Fegan at 717-762-1191 ext. 1144 for additional information.

Real Estate Tax - School District

• Annual tax that homeowners must pay on the assessed value of their home.
  This bill will arrive on or around July 1 of each year. If payment is made in July-August, the taxpayer receives a 2% discount from the full amount of the tax. A 2% discount is applied if the bill is paid by August 31st. During September-October, the taxpayer will be responsible for the full amount of the tax, and if payment is made November-December, there is a 10% penalty added to the full amount of the tax.

• All above taxes are considered delinquent after December 31st each year and are turned over to the Franklin County Tax Office for collection.

• The County determines the assessed value of each property.

• More Information: https://franklincountypa.gov/index.php?section=taxes_taxassessment

Real Estate Tax - County & Municipality

• Annual tax that homeowners must pay on the assessed value of their home.

• This bill will arrive on or around March 1 of each year. The bill is due by June 30th. A 2% discount is applied if the bill is paid by April 30th.

State Income Tax

• A 3.07% withholding tax from employee wages paid to the Commonwealth of Pennsylvania. Out of state employers may or may not automatically withhold this tax from paychecks. Please discuss this matter with your employer. If your employer does not automatically withhold this tax, quarterly payments will need to be made to avoid penalties.

• More information: https://www.revenue.pa.gov/TaxTypes/PIT/Pages/default.aspx or call 717-787-8201

Local Income Tax - School District & Municipality

• A 1.0% withholding tax from employee wages split between the school district and the municipality. Individuals who live in Chambersburg or Shippensburg pay different rates.

• Out of state employers may or may not automatically withhold this tax from paychecks. Please discuss this matter with your employer. If your employer does not automatically withhold, quarterly payments will need to be made to avoid penalties. Contact the Franklin County Area Tax Bureau to make quarterly payments: https://www.fcatb.org/ or 717-263-5141.

• More Information: https://dced.pa.gov/local-government/local-incometax- information/

Local Services Tax

• $52.00 Annual Tax

• Applies to individuals employed in the community. Your employer will typically withhold that tax from your wage. However, in the event the employer does not remove this tax, you are responsible for the payment. All LST is payable to the Franklin County Area Tax Bureau.

Homestead/Farmstead

• Apply December 15th through March 1st

• Filing deadline March 1st

• Application process/details: https://www.franklincountypa.gov/index.php?section=taxes_tax-assessment_ homestead-frequently-asked-questions

Senior Citizen Property Tax Rebate Program

• Eligibility:
  1. Age: 65 and older
  2. Widows and widowers 50 and older
  3. People with disabilities 18 and older

• Income Criteria:
  1. In addition to the age requirements, to qualify for the Property Tax/Rent Rebate, your household income must be $45,000 or less annually.

• Additional Information: https://www.revenue.pa.gov/IncentivesCreditsPrograms/PropertyTaxRentRe bateProgram/Pages/default.aspx

100% Disabled Veterans

• Program information and application process: https://www.dmva.pa.gov/Veterans/Benefits/Pages/RETX.aspx