Tax Levy for Year 2025, Ordinance #B-2024 was adopted December 3, 2024.

AN ORDINANCE OF THE BOROUGH OF NORTHUMBERLAND, NORTHUMBERLAND COUNTY, PENNSYLVANIA, FIXING THE TAX RATES FOR THE YEAR 2025.

The Borough of Northumberland hereby ordains:

Section 1. Tax Levy.

That a tax be and the same is hereby levied upon all real property and taxpayers as defined within the Borough subject to taxation for the fiscal year 2025 as follows: 

1. Tax Rate for General Revenue Purposes, the sum of 30.00 mils on each dollar of assessed valuation, or the sum of $3.00 on each one hundred dollars of assessed valuation.
   
2. Tax Rate for Debt Service is eliminated. 
3. Tax Rate for Fire Equipment Purposes, the sum of 3.0 mils on each dollar of assessed valuation, or the sum of $0.30 on each one hundred dollars of assessed valuation.
   
4. Tax Rate for Lighting, the sum of 0.6 mils on each dollars of assessed valuation or the sum of $0.06 on each one hundred dollars of assessed valuation.
   
5. Tax Rate for gambling machines, defined as any device, machine or apparatus used for the playing of poker, blackjack, keno, bingo or other casino games by the insertion therein of any coin, currency, metal disc, slug or token, the sum of $100.00 per gambling machine per calendar year. Such tax shall be payable to the Borough of Northumberland on or before March 30th of each calendar year, or within ten (10) days of installation, by the person or entity possessing or operating said machine or the person or entity realizing a profit therefrom.

Section 2. Discounts.

Pursuant to Pennsylvania’s Local Tax Collection Law, a taxpayer subject to the payment of a tax levy by this Ordinance set forth in 1.1-1.4 above shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount of such tax by or before April 30, 2025.

Section 3. Penalties.

A taxpayer subject to the payment of a tax levy by this Ordinance set forth in 1.1-1.4 who shall fail to make payment of such tax by June 30, 2025, shall be charged a penalty of 10% (which penalty shall be added to the tax by the Tax Collector and shall be collected by the Tax Collector). A taxpayer subject to the payment of a tax levy by this Ordinance set forth in 1.5 above who fails to timely make payment shall be charged a penalty of 10% (which penalty shall be added to the tax by the Tax Collector and shall be collected by the Tax Collector).

Section 4. Effective Date.

This Ordinance and the real estate tax shall take effect on January 1, 2025.

Section 5. Severability.

That any ordinance or part of Ordinance conflicting with this Ordinance be and the same is hereby repealed insofar as the same affects or is inconsistent with this Ordinance.

ENACTED AND ORDAINED into an Ordinance this _____day of December, 2024 by the Borough Council in the lawful session duly assembled.