Keystone's Taxpayer Helpline
Keystone Collections Group has established a Taxpayer Helpline at 1-888-328-0565. The new helpline connects you directly to a professional Taxpayer Services Agent, reducing wait times and bypassing menu options. To learn more, including how to email your inquiries to Keystone Collections Group at any time of day, please download the Keystone Taxpayer Helpline Flyer.
Earned Income Tax 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 the EIT tax from each employee.
When your employer asks you to complete the RESIDENCY CERTIFICATION FORM, please use 721004 as the Resident PSD Code to ensure that your EIT is properly sent to the Borough of Churchill and the Woodland Hills School District.
If your employer fails to provide you with a Residency Certification Form, you may download one from the state website at www.newpa.com.
The Earned Income Wage Tax is collected by the Keystone Collection Group, 546 Wendel Road, Irwin, PA 15642. Visit Keystone Collection Group's website. Office hours are Monday through Friday 8:00 a.m. to 4:00p.m. For Wage Tax Forms or information, please call 724-978-0300.
Delinquent Earned Income Wage Tax for 2011 and prior years will
be collected by Pennsylvania Municipal Service Company.
Visit Pennsylvania Municipal Service Company's website.
Please call 1-800-828-5586.
Local Services Tax (Formerly OPT/EMST)
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.
The rate for the Borough of Churchill is $52.00 annually.
Download Local Service Tax (LST) Forms
These forms are in PDF format and require Adobe Reader.
Local Services Tax Employer Withholding
A person subject to the Local Services Tax shall be assessed $1.00 per week for each payroll period in which the person is employed, beginning with the first payroll period.
Employer Remittance of Collected Tax and Reporting of Collection Detail
Employers are required to remit the Local Services Tax withheld from their employees and file a Local Services Tax Quarterly Return thirty (30) days after the end of each quarter of a calendar year. The Local Services Tax Quarterly return shall list the name, address, social security number, physical address of the place of employment, number of payroll periods for each Local Services Tax withheld and the amount of Local Services Tax being remitted for each employee. Check payments should be made payable to the Borough of Churchill.
Self-employed individuals and individuals whose employer is not required to withhold local taxes for the Local Services Tax, the tax should be paid by self-employed individuals on a quarterly basis, as if their payroll period is a calendar quarter. Self-employed taxpayers shall pay the Local Services Tax within thirty (30) days after the end of each calendar quarter.
Exemptions to the Local Services Tax
The Local Services Tax shall be no more than $52.00 on each
person for each calendar year, irrespective of the number of
political subdivisions within which a person may be employed.
The law requires municipalities who levy the Local Services Tax at a rate exceeding $10.00 to exempt any person from the Local Services Tax whose total earned income and net profits from all sources within the political subdivision is less than $12,000 for the calendar year in which the Local Services Tax is levied.
Each political subdivision levying the Local Services Tax shall also exempt the following persons from the Local Services Tax:
- Any person who is an honorably discharged veteran with 100% service-connected disability.
- Any person on active duty.
A person seeking to claim an exemption from the Local Services Tax must annually file an exemption certificate with the Borough of Churchill's office and file a copy of the certificate with the person's employer affirming that the person reasonably expects to receive earned income and net profits from all sources of an amount less than $12,000 in the calendar year for which the exemption certificate is filed.
INFORMATION IS AVAILABLE ON THE PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT (DCED) WEBSITE AT www.newpa.com (FOLLOW THE MENU STEPS LOCAL GOVERNMENT SERVICES, LOCAL TAX INFO., LOCAL SERVICES TAX.
The exemption certificate shall have attached to it a copy of all the employee's last pay stubs or W-2 forms from employment for the year prior to the fiscal year for which the employee iws requesting to be exempted from the Local Services Tax.
Upon receipt of the exemption certificate, the employer shall not withhold the tax from the person during the calendar or remainder of the calendar year for which the exemption certificate applies. With respect to a person who claimed an exemption from the Local Services Tax, upon notification to an employer by the person that the person has received earned income and net profits from all sources equal to or in excess of $12,000 in that calendar year, an employer shall withhold the Local Services Tax from the person as follows:
- If a person who claimed an exemption for a given calendar year from the Local Services Tax becomes subject to the tax for the calendar year, the employer shall withhold the tax for the remainder of that calendar year.
- The employer shall withhold from the person, for the first payroll period after receipt of the notification under the above paragraph, a lump sum equal to the amount of the tax that was not withheld from the person due to the exemption certificate filed by the person, plus the per payroll amount due for that first payroll period.
- The amount of tax withheld per payroll period for the remaining payroll periods in that calendar year shall be the same amount withheld for other employees.
- In the event the employment of a person subject to withholding Local Services Tax under this exception is severed in that calendar year, the person shall be liable for any outstanding balance of tax due and the political subdivision levying the tax may pursue collection under this act.
Employers shall be responsible for retaining a copy of all exemption certificates filed by employees within a given calendar year for a minimum of three (3) years. Employers who have failed to withhold the Local Services Tax from an employee or employees, and do not have copies of the employee exemption certificate or certificates, will be held responsible for the payment of the Local Services Tax as if the tax had been originally levied against the employer.
Real Estate Tax Millages
The 2017 Churchill Borough property tax rate is 5.98 mills. The 2016 Woodland Hills School district rate is 25.35 mills.
The Borough of Churchill tax bills will be mailed on or about March 1. The 2% discount period will be due by April 30 and the face amount will be due by June 30. Please make checks payable to Daniel R. Duerring, Tax Collector.
2017 - Churchill Borough - 5.98 mills
2016 - Woodland Hills School District - 25.35 mills
Real Estate Collection Dates
The Churchill Borough Real Estate Tax Statements are mailed to all borough residents on March 1. The discount amount is due by April 30, and the face amount is due by June 30. Beginning July 1, the borough taxes will then be collected at the face amount with a 10% penalty. The Woodland Hills School District Real Estate Tax Statements are mailed to all borough residents on July 1. The discount amount is due by August 31, and the face amount is due by October 31. Beginning November 1, the school taxes will then be collected at the face amount with a 10% penalty.
The Woodland Hills School District Board of Directors has improved 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 August 31; Payment #2 - 1/3 face amount due by by October 31; Payment #3 - 1/3 face amount due by February 28 of the following year. If payments are not made by due dates, a 10% penalty will be assessed on the unpaid payment.
If you recently paid off your mortgage, or refinanced and the taxes are not escrowed, please contact the Borough office at (412) 241-7113 for a change in the tax notice mailing address. Also, please contact the County office at (412) 350-4107 for this change as well.
Please mail all tax payments to:
Daniel R. Duerring, Tax Collector
2300 William Penn Highway
Pittsburgh, PA 15235
As a reminder, please issue separate checks for the Borough of Churchill and the Woodland Hills School District when submitting your tax payments.
While every effort is made to mail the statements to the current property owners, it is always the responsibility of the owners to obtain and pay their taxes on time.
The tax collector does not have the authority to waive penalty or interest charges that accrue after the due dates.
Taxes can also be paid at the Churchill Borough Office from 8:00am to 4:30pm. Any questions, please call (412) 241-7113.