Upper Makefield Township


Taxes

Residents of Upper Makefield Township and those employed within the township are required to pay 4 kinds of taxes: real estate, occupation/per capita, earned income, and real estate transfer.

Real Estate Tax

All owners of real estate in the township are required to pay real estate taxes to the township, Bucks County, and Council Rock School District. All real estate taxes in Upper Makefield Township are collected by the elected tax collector, Nick Ettorre.

Township

The total tax rate for the 2009 calendar year is 12.3525 mils of assessed valuation. The tax is broken down as follows:

  • Open Space Fund – 10.7525 mils
  • Fire Fund - .75 mils
  • Building Construction Fund - .85 mils
Bucks County

The tax rate for the 2009 calendar year is 21.94211 mils. For more details, visit the Bucks County Finance Department.

Township and County tax bills are sent out in the beginning of March, and are due as follows:

  • 2% discount if paid by April 30
  • Full amount if paid by June 30
  • 10% penalty applied if paid after June 30
Council Rock School District

The tax rate for the 2009-2010 school year is 107.96 mils. School tax bills are sent out in July and are due as follows:

  • 2% discount if paid by August 31
  • Full amount if paid by October 31
  • 10% penalty applied if paid after October 31

If you are a Homestead or Farmstead homeowner you are eligible for the installment plan. There are 3 installments. If you pay in installments, you will not qualify for the 2% discount, even if all installments are paid before August 31. Instructions for opting-in to the installment plan are at the bottom of your bill. Download the FAQ or contact the tax collector for further information.

Occupation/Per Capita Tax

The Occupation/Per Capita Tax bill is sent in July for Council Rock School District. If your occupation changes or you move out the Upper Makefield Township, please call the school district at 215-944-1000.

Earned Income Tax

All township residents who have earned income must pay a 1% tax on their wages, and township businesses must pay a 1% tax on their "net profits." Half of the money goes to the township and the other half goes to the Council Rock School District.

Earned Income means salaries, wages, commissions, bonuses, incentive payments, fees, tips, and any other compensation received for services rendered. Not included are:

  • wages of active military personnel,
  • disability and sick pay,
  • worker's compensation pay,
  • pensions,
  • public assistance pay,
  • unemployment compensation, and
  • Social Security payments.

Net Profits means net income from the operation of a business, profession, or other activity, except corporations, after provision for all costs and expenses except income taxes.

The Earned Income Tax is unique in that it is taken out of wages where you work, yet it is owed where you live. For example, an Upper Makefield resident whose employer does not deduct this tax because the employer is located in a township where there is no earned income tax still owes the 1% tax to Upper Makefield Township. In such a case, estimated quarterly payments would have to be made directly to our Earned Income Tax Collector, Berkheimer, Inc.

At the beginning of each year Berkheimer, Inc. sends out tax forms to everyone who filed a return the previous year. These returns are due by April 15. If you are a new resident, you can find the tax form and instructions for filing on Berkheimer's website www.hab-inc.com. If you have questions about any responses you receive from Berkheimer on taxes due, please contact them directly. If you are having trouble contacting Berkheimer or feel that your case is not being adequately considered, call the township and ask for the Finance Department.

Real Estate Transfer Tax

Anyone buying or selling property in the township must pay a 1% transfer of property tax at settlement. One-half of that tax goes to the township.