Tioga County
Property Tax Guide

Assessment administration: Revaluation cycle: Other - see footnote. Director is Mixed. Supervisory boards in the state's 67 counties, including the consolidated city-county government of Philadelphia, conduct assessments. In addition, some third class cities--meaning cities with populations below 250,000--conduct their own assessments.

Classification and ratios: %

Tax limits: The aggregate tax rate of any political subdivision cannot exceed 12 mills multiplied by the most recent valuation of real estate in the political subdivision. Maximum rates are set based on the class of each political subdivision. For general purposes, counties are limited to rates of no more than 25 mills (second class- Allegheny), 40 mills (second class A- Bucks, Delaware and Montgomery), and 25 mills (third through eighth class). Cities of the third class and boroughs are limited to no more than 30 mills. Townships are limited to no more than 30 mills (first class) and 14 mills (second class). Institution districts are limited to no more than 10 mills. School districts are limited to no more than 11 3/4 mills (first class), 25 mills (second, third, and fourth class), and 75 mills by independent school districts in which the members of the board of school directors are elected or a...

Agricultural treatment: Preferential assessment in the Clean and Green program is based on current use valuation. The state determines the land use subcategories and provides county assessors with county-specific use values for each land use subcategory. The use value established cannot be greater than the assessed value. For agricultural and agricultural reserve uses, values are based on income that is appropriate for the county-specific uses. For forest reserves, the assessment is based on the productivity of the land to produce timber, taking into account the forest type, species of trees, age, and market conditions, among other factors. A county assessor may apply a use value for land enrolled in a forest reserve equal to the average of all subcategories of forest reserve use values established by the department. If a landowner provides a statement defining the predominant forest classification type on t...

Personal property treatment: Personal property taxed: No, but see explanation. Inventory taxed: No. Machinery and equipment taxed: No

Transfer charges: The statewide realty transfer tax rate is 1% of the actual sales price of the property on the deed, including liens or other encumbrances thereon. When the deed has no sales price stated or the transaction is not arm's-length, the tax rate is 1% of the property's actual monetary worth computed through use of assessed value adjusted to market value. Municipalities and school districts may impose a local realty transfer tax to a maximum 1% rate, their combined total not exceeding the maximum rate when both levy. Home rule jurisdictions may impose a transfer tax higher than the 1% local rate.

Legal definition: The General County Assessment Law states that real estate includes such items as houses, land, house trailers or mobile homes permanently attached to land (or connected with water, gas, electric, or sewage facilities), ground rents, trailer parks, parking lots, mills and manufactories, furnaces, forges, bloomeries, distilleries, sugar houses, malt houses, breweries, tan yards, fisheries, ferries, wharves, and structures that enclose and protect machinery and equipment. In addition, the law st...