Rate Breakdown

Property taxes in Lebanon County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Lebanon County

Property taxes in Lebanon County are calculated based on the assessed value of your real estate and the combined millage rates of your local taxing authorities. The assessment process is managed by the Lebanon County Assessment Office, which determines the "assessed value" of your property. This value is derived from the common level ratio applied to the fair market value of the property.

Your total tax bill is comprised of three distinct levies: county taxes, municipal (city, borough, or township) taxes, and school district taxes. Each of these entities sets its own millage rate annually. One mill represents $1 of tax for every $1,000 of assessed property value. To estimate your annual tax liability, multiply your property's assessed value by the sum of the millage rates for your specific jurisdiction and divide by 1,000.

Available Exemptions

Pennsylvania offers several programs designed to provide tax relief to eligible homeowners. It is important to note that these exemptions are typically applied to school district property taxes rather than county or municipal levies.

• Homestead Exclusion: This program reduces the assessed value of your primary residence, lowering the amount of school district tax you owe. You must apply through the Lebanon County Assessment Office to qualify.
• Senior Citizen Tax Relief: The PA Property Tax/Rent Rebate Program provides rebates to eligible seniors (65+) and widows/widowers (50+), as well as individuals with disabilities (18+), based on annual income limits.
• Disabled Veterans Exemption: Honorably discharged veterans who are 100% permanently disabled due to a service-connected injury may be eligible for a full exemption from real estate taxes on their primary residence.

Payment Schedule & Deadlines

Property tax bills are generally issued in the spring or summer, depending on the taxing authority. Most jurisdictions in Lebanon County follow a standard discount and penalty schedule:

• Discount Period: Bills paid within the first two months of issuance typically receive a 2% discount.
• Face Period: Payments made after the discount period but before the deadline are due at the "face" or base amount.
• Penalty Period: Payments made after the deadline are subject to a 10% penalty.

If taxes remain unpaid, they are considered delinquent and may be turned over to the Lebanon County Tax Claim Bureau, which may lead to the placement of a tax lien on your property or, in extreme cases, a judicial tax sale.

Appealing Your Assessment

If you believe your property's assessed value is inaccurate or higher than the fair market value of comparable properties in your area, you have the right to file a formal appeal. The appeal process begins with the Lebanon County Board of Assessment Appeals. You must submit a formal appeal application by the annual deadline, which is typically in the late summer or early fall. During the hearing, you will be required to provide evidence, such as independent appraisals or recent sales data of similar homes, to support your request for a revision.