Pennsylvania's system of property tax collection utilizes elected Tax Collectors to act as the receiving agent for the various taxing entities. These entities include the Local Municipality (Doylestown Borough), the County Government (Bucks), and the School District (Central Bucks). Each entity has its own Property Tax rate, known as "Millage", that is set year to year. The Borough and the School District also equally share a 1% local earned income tax, which is collected by Keystone Collections Group, and not the local Tax Collector. Property assessments are set by the Bucks County Board of Assessment, and not by the Borough.
The Local Elected Tax Collector (Property Taxes):
Name: Michelle Crunkleton
Address: 219 West Court St., Doylestown, PA 18901
Public Office Hours:
Please visit doylestownboroughtaxcollector.wordpress.com for office hours. Appointments available upon request.
Bucks County Board of Assessments:
Doylestown's Tax Millage Rates:
- Borough: 13.175 (this amount will again be broken out on the tax bill)
- Bucks County: 24.45
- Central Bucks School District: 124.100
Schedule of bills and due dates for taxes:
- County & municipal tax bills are mailed March 1st
- 2% discount is given if paid by April 30th
- Face amount if paid by June 30th
- 10% penalty starting July 1st
- School property tax bills are mailed July 1st
- 2% discount if paid by August 31st
- Face amount due if paid by October 31st
- 10% penalty starting November 1st
- If a taxpayer has not paid county, school or municipal taxes by December 31, of the tax year the local tax collector files liens with the Bucks County Tax Claim Bureau.
- After February 1st, the property owner is charged a $15 lien fee and 9%
The Local Appointed Tax Collector (Earned Income and Local Services Taxes):
Name: Keystone Collections Group
Address: 546 Wendel Rd, Irwin, PA 15642
Please do not submit your tax bills to the Borough.
Earned Income Tax Tax Administrator Earned Income and Profits Tax Regulations
The items of compensation listed below are taxable.
- Stipends, fellowships (if for services rendered)
- Income from self-employment net profit
- Incentive Payments
- Drawing Accounts (If amounts received as a drawing account exceed the salaries or commissions earned, the tax is payable on the amounts received. If the employee subsequently pays to the employer any amounts not in fact earned, the tax shall be adjusted accordingly.)
- Benefits accruing from the employment, such as: Annual Leave, Vacation, Holiday, Separation, Sabbatical leave, payments from Union Health and Welfare Benefit Funds, Severance, Early Retirement incentives during year of employment.
- Income from patents and royalties
- Compensation received in the form of property shall be taxed at its fair market value at the time of receipt
- Jury Duty
- Payments received from weekend meetings for National Guard or Reserve Units
- Sick Pay, if employee received a regular salary during period of sickness or disability by virtue of his agreement of employment
- Taxes assumed by the Employer
- Social Security Benefits
- Unemployment Compensation
- Public Assistance
- Death Benefits
- Board and Lodging to employees for convenience of employer
- Lottery Winnings
- Supplementary unemployment benefits (sub pay)
- Capital Gains (Capital losses may not be used as a deduction against other taxable income)
- Sick or disability benefits (Periodical payments received by an individual under a sickness or disability insurance plan.)
- Active military service and summer encampment
- Rent: Rentals from real estate and from personal property leased with the real estate is not included, unless reportable on Schedule C.
- Home Office Expenses: Would be allowable provided a letter is submitted on employer's letterhead stating in detail why office is necessary in order to work for the employer. Letter must be signed by an officer or owner of the company.
- Outside Salesmen: Overnight lodging, mileage, and other necessary business expense is allowed as a deduction, if not reimbursed by employer
- Allowable Employee Business Expenses:
- A. Travel: while away from home overnight, including:
- Air, rail and bus fares;
- Operation and maintenance of an automobile;
- Taxi fares or other transportation, such as trips between airport or station and hotel; from one place of business to another; or from where you eat and sleep to temporary work assignment;
- Meals and lodging when away from home on business;
- Tips that are incidental to any of the above expenses.
- B. Transportation: Allowable transportation costs are the costs of traveling from one place to another if directly attributable to the conduct of employment. They must be incurred while the employee is not in a travel status. Commuting to and from work are not allowable transportation costs.
- C. Education: Allowable education expenses must meet the express requirements of the employer or laws or regulations for keeping a job or position. Tuition, books, supplies, laboratory fees and similar items and certain related travel and transportation costs may be excluded from income.
- D. Other Expenses: Other allowable expenses include but are not limited to:
- Union dues and initiation fees;
- Professional dues, subscriptions to professional journals, malpractice insurance;
- Small tools and supplies;
- Uniforms, not suitable for everyday, and protective clothing required by an employer.
- E. Office Rental or Office in Home: An exclusion for an office-in-home may be taken if the following requirements are met:
- A suitable work space is not provided by the employer;
- The activity of work is such that it requires a work area for its performance or for the storage of goods and wares on the premises other than that of the employer.
- F. Expenses which are not allowable include but are not limited to, commuting to and from work, child care and moving.
- A. Travel: while away from home overnight, including:
- Construction Workers and Truckdrivers Allowable expenses:
- A. Construction worker may use as a deduction, mileage expenses incurred between job sites on the same day;
- B. Expenses incurred when individual is away from home. "Overnight" is a time period substantially longer than an ordinary day's work that requires relief from duty to obtain sleep or rest away from home. Both classes of taxpayers should have receipts of lodging. Truck drivers should have log books to support their claim;
- C. All other expenses disallowed.
- Self Employment Loss: May not be offset against net profit from another business, however, may be offset against taxpayer's salary or wage income. Self employment profit must be reported as income.
- Payments to Individual Retirement Programs: Are not deductible. A. Keogh C. I.R.A. E. 403B B. Tax Shelter Annuity D. 401K
- Every person must file a final return even if he had no earnings, if all tax was withheld, or if all tax is due and payable on a final return.
- A husband and wife may both file on one form. However, tax calculations must be reported in separate columns. Joint filing (i.e., combining income, etc.) is not permitted.