Rate Breakdown

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

How Property Tax Works in Sullivan County

Property taxes in Sullivan County are determined by two primary factors: the assessed value of your property and the combined millage rates of your local taxing authorities. The assessment process involves the Sullivan County Assessment Office, which establishes the "assessed value" based on the county’s predetermined ratio of market value. It is important to note that the assessed value is not necessarily the same as your home’s current fair market value.

Once the assessment is set, the total tax liability is calculated by applying the millage rate. A mill represents $1 of tax for every $1,000 of assessed property value. Your final tax bill is the sum of three distinct levies:

• County Tax: Set annually by the Sullivan County Commissioners.
• Municipal Tax: Set by your specific borough or township.
• School District Tax: Set by the school district serving your property.

Available Exemptions

Pennsylvania offers several programs designed to provide tax relief to qualifying residents. Eligibility and administration can vary, so it is recommended to verify specific requirements with the Sullivan County Assessment Office:

• Homestead Exclusion: This reduces the assessed value of your primary residence, lowering the school district tax portion of your bill. You must own and reside in the property as your permanent home to qualify.
• Senior Citizen Property Tax Rebate: Administered at the state level (PA Property Tax/Rent Rebate Program), this provides a partial refund to eligible seniors and those with permanent disabilities.
• Disabled Veterans Exemption: Honorably discharged veterans with a service-connected disability that results in total and permanent blindness, paraplegia, or double/multiple amputation may qualify for a full exemption from real estate taxes.

Payment Schedule & Deadlines

Property tax bills are typically mailed in early spring. Understanding the timeline is crucial to avoiding unnecessary penalties:

• Discount Period: Most jurisdictions offer a 2% discount if the bill is paid in full within 60 days of the notice date.
• Face Period: Payments made after the discount period but before the deadline are paid at the "face" amount.
• Penalty Period: Payments received after the established deadline are subject to a penalty, usually 10%.

If taxes remain unpaid at the end of the year, the account is turned over to the Sullivan County Tax Claim Bureau, where additional fees and interest accrue, potentially leading to the sale of the property at a tax claim sale.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate or disproportionate to similar properties in the area, you have the right to file a formal appeal. The process typically requires submitting an appeal application to the Sullivan County Board of Assessment Appeals by the annual deadline, usually in the summer. You will be required to provide evidence, such as recent appraisals, sales data of comparable properties, or documentation of structural deficiencies, to support your claim during a scheduled hearing.