Tax Collection

General Tax Information

Taxes are the primary source of revenue for the Borough.  Tax rates are determined by the state and/or local regulations to yield sufficient funds to pay for the expense of providing public services.

The Borough municipal government collects several different types of taxes:

  • Real Estates Taxes
  • Earned Income Tax
  • Local Services Tax
  • Sewer User Surcharge

Real Estate Tax Collection

Real Estate Taxes provide roughly 64 percent of the revenue for the Borough's general fund, while Earned Income and Local Services Tax account for 21 percent of the general fund.

Real Estate Taxes, referred to as property taxes, are levied on all residential, commercial, industrial, and other non-exempt real estate by three separate governmental entities:

  • Allegheny County
  • The Borough of Churchill
  • The Woodland Hills School District

The taxes are calculated as the product of two factors; the assessed value of the property, and the millage rate. The current assessed value of your property can be found on the Allegheny County Department of Real Estate Portal. The millage rates are set annually by each of the three taxing jurisdictions and can be found on Allegheny County Treasurer's website. A mill is 1/1000 of a dollar of total assessed property value in the Borough.

Taxpayers may calculate property tax in the following manner:

  • Multiply the home's total assessed value by the current millage rate
  • Divide the result by 1,000

The Borough and the Woodland Hills School District are jointly collected by the elected Borough tax collector. As of February 1, 2021, the Borough tax collector has appointed Keystone Collections Group as the Borough Deputy Tax Collector and they will assume tax collection duties for the Borough taxes. Keystone Collections Group not only has 7 offices in the Western Pennsylvania area, with one office located in nearby Penn Hills, but they also accept payments online using credit or debit card, Apple Pay and Google Pay.

As of June 16, 2021, the appointed tax collector, Danielle Weaver, will be collecting the Woodland Hills School District taxes.

If you recently paid off your mortgage, or refinanced and the taxes are not escrowed, please contact the County office at 412- 350-4107 for this change in the tax notice mailing address.

Real Estate Tax Collection Dates

Real Estate Tax Collection Dates

The Woodland Hills School District Board of Directors has approved an installment payment plan for the Woodland Hills School District Real Estate Tax. NO discount will be allowed if the installment payment is chosen. The face tax amount must be divided into 3 equal payments as follows:

  • Payment #1 - 1/3 face amount due by October 31
  • Payment #2 - 1/3 face amount due by January 31
  • Payment #3 - 1/3 face amount due by March 31 of the following year.
  • If payments are not made by due dates, a 10% penalty will be assessed on the unpaid payment.

Earned Income Tax (EIT) Collection

The Earned Income Tax Collection (EIT) changed in January of 2012 under PA Act 32. It is now required of all employers to collect EIT from each employee.

Employers – Use the PA RESIDENCY CERTIFICATION FORM to submit to your payroll entity and/or document the appropriate entity for which these taxes should be remitted.

Use code 721004 as the Resident Political Subdivision (PSD) Code to ensure that your EIT is properly sent to the Borough of Churchill and the Woodland Hills School District.

Residents – If your employer fails to provide you with Residency Certification Form, you may download one here.

To check current rates and verify the proper PSD code, visit Municipal Statistics.

The Earned Income Wage Tax is collected by the Keystone Collection Group.  The nearest office is located at:

260 Aster Street
Penn Hills, PA 15235
(Inside of Linton Middle School)

Delinquent Earned Income Wage Tax for 2011 and prior years will be collected by Pennsylvania Municipal Service Company (PAMS).

Local Services Tax (LST) Collection

Effective January 1, 2008, the Local Services Tax (LST) replaced the Emergency & Municipal Services Tax (EMST). Like the EMST, the new tax is assessed on each employed individual by the political subdivision of the individual's place of employment.

Primary uses of LST are for police, fire or emergency services; road construction or maintenance; or for the reduction of property taxes through a homestead or farmstead exclusion.

As of 2021, Keystone Collections Group collects LST for the Borough of Churchill. The nearest office is located at:

260 Aster Street
Penn Hills, PA 15235
(Inside of Linton Middle School)

For more information, including, but not limited to, rates, exemptions, and forms, visit the PA Department of Community and Economic Development’s (DCED) website.

Sewer User Surcharge

The Borough of Churchill contracts with Wilkinsburg Penn Joint Water Authority (WPJWA) to provide the billing and collection of sewer user surcharges. Sewer bills are mailed monthly by WPJWA as a line item along with water usage fees. As a convenience, residents may elect to receive monthly sewage bills via email rather than postal mail. Click here to register for eBilling through WPJWA or pay your bill online. Click here to learn more about how to read your WPJWA bill.

Current Sewer User Surcharge Rate:

$8.50/1,000 Gallons of Water Used (Current as of 3/1/2021)

ALCOSAN (Allegheny County Sanitary Authority) provides sewage treatment for all Borough residents and businesses based upon the water usage of each sewer user.

The Borough Sewer Surcharge is charged in addition to ALCOSAN charges. The surcharge is used to recapture the Borough's costs of maintaining the 23.78 miles of Borough owned sewer lines and associated equipment maintenance, administering the billing and collection system, and maintaining the contracted Consent Order Plan, which includes engineering fees for monitoring, and outside firms for construction and replacement of sewer lines.

  

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