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EASTON AREA
SCHOOL DISTRICT
No. 606.1
SECTION:
FINANCES
TITLE:
TAX EXONERATIONS
ADOPTED:
September 21, 2006
REVISED:
606.1. TAX EXONERATIONS
1.
Purpose
72 P.S. 5511.37
The purpose of this policy is to establish the manner in which exonerations will be
determined by the Board.
2.
Definitions
SC 671
Tax Year – The tax year for purposes of this policy is the fiscal year beginning July
1 and ending the following June 30.
Taxable – Any resident who attains the age of eighteen (18) on or before the first
day of the tax year.
Resident – The term resident for purposes of this policy shall apply to anyone
whose residence or domicile is in the district. Residence or domicile, synonymous
terms for these purposes, is defined as the fixed, permanent, final home to which one
always intends to return.
3.
Guidelines
Persons Subject To Exoneration
Military Personnel – A person does not acquire a resident status in the district if s/he
is here solely by virtue of military orders and, therefore, as a general rule, military
personnel are subject to exoneration. However, a military person may be deemed a
legal taxable resident of the district if s/he establishes the district as his/her domicile.
Nonmilitary spouses of military personnel, however, may be subject to tax.
Partial-Year Residents – Residents who, in their first year of residency present proof
of payment of taxes based upon residency elsewhere to the Board Secretary or
designee, shall be subject to exoneration. Residents who move out of the district
during the tax year shall be liable for full payment of taxes.
Death During the Tax Year – The surviving spouse, relatives and/or estate of any
taxable resident who dies during the tax year shall be subject to exoneration of any
unpaid taxes of the deceased.
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Financial Inability to Pay – Age, income, health, and physical impairment shall be
considered in determining financial inability to pay.
Responsibility Of Relatives
All requests for exoneration on the basis of financial inability to pay shall be
evaluated on the basis of the taxable resident's circumstances only, and the ability of
his/her children or other relatives to pay shall not be a factor.
Proof Of Payment Elsewhere
Taxable residents who submit proof of payment elsewhere can be subject to
exoneration only in the first taxable year in which they become taxable residents.
Deferment
The Board shall establish a benchmark for aged and indigent persons to determine
eligibility for deferment. Even if the annual income is less than the amounts set by
the Board, deferment will not be granted unless the applicant is indigent and aged, or
indigent and handicapped/disabled. Therefore, applications for deferment made by
residents of the district who are not indigent and aged or handicapped/disabled will
not be granted.
Uncollectibility
A tax collector seeking exoneration of taxes on grounds of uncollectibility shall be
required to sign an oath swearing that s/he has issued wage attachments to the
employers involved and has exercised all other explicit and implied powers of
his/her office in an effort to collect the taxes in question.
Movement Within The District
Tax collectors shall be responsible for ascertaining that taxable residents have been
added to the duplicate of the municipal subdivision to which they have moved, prior
to requesting exoneration, to assure that taxable residents of the district are on the
tax rolls of one (1) municipal subdivision.
Movement To Unknown Address
Tax collectors shall be responsible for using every means at their disposal to
determine the new resident district of, and pursue collection of taxes from, persons
who have moved out of the district during the tax year. Further, tax
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collectors shall be responsible for retaining all tangible evidence to document their
efforts and shall be required to make recommendations for further action to the
Board Secretary or designee.