City of Lancaster, PA
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2023-02-28
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Part II, General Legislation
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Chapter 270 Taxation
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Article IV Property and Residence Tax
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administrative Departments and Bureaus
- Ch 9 Annexations
- Ch 13 Assessment
- Ch 17 Authorities, Municipal
- Ch 22 Boards, Commissions, Etc.
- Ch 26 Bonds
- Ch 30 Budgets and Control
- Ch 32 Central Market Trust
- Ch 34 Civil Service
- Ch 36 Claims, Municipal
- Ch 42 Fire Bureau
- Ch 44 Flags
- Ch 48 Land Bank Authority
- Ch 55 Officers and Employees
- Ch 59 Ordinances and Resolutions
- Ch 64 Pensions and Retirement
- Ch 67 Police Bureau
- Ch 71 Social Security
- Part II, General Legislation
- Ch 76 Adult Entertainment
- Ch 80 Advertising and Bill Posting
- Ch 84 Alarms
- Ch 88 Alcoholic Beverages
- Ch 92 Amusements and Amusement Devices
- Ch 96 Animals
- Ch 100 Bicycles
- Ch 105 Brush, Grass and Weeds
- Ch 109 Building Construction and Floodplain Management
- Ch 112 Buildings, Naming of
- Ch 113 Buildings, Numbering of
- Ch 114 Business Registration
- Ch 116 Construction Codes, Uniform
- Ch 117 Contractors
- Ch 121 Curfew
- Ch 125 Discrimination
- Ch 129 Disorderly Conduct
- Ch 132 Drugs and Drug Paraphernalia
- Ch 134 (Reserved)
- Ch 136 Emergency Management
- Ch 140 Firearms and Weapons
- Ch 142 Fire Prevention
- Ch 143 Fireworks
- Ch 146 Graffiti
- Ch 150 Health Standards
- Ch 155 Historic Districts
- Ch 169 Housing
- Ch 173 Insurance
- Ch 177 Junkyards
- Ch 182 Lead Poisoning Prevention and Lead Hazard Control
- Ch 186 Licenses and Permits
- Ch 190 (Reserved)
- Ch 192 Meat and Meat Products
- Ch 194 Milk and Milk Products
- Ch 198 Noise
- Ch 200 Panhandling
- Ch 202 Parking Lots
- Ch 210 Parks
- Ch 213 Personal Delivery Devices
- Ch 215 Plumbing
- Ch 219 Property, Personal
- Ch 223 Property Maintenance
- Ch 228 Public Markets
- Ch 229 Public Nuisances
- Ch 232 Real Property, Sale of
- Ch 236 Refrigerators, Abandoned
- Ch 238 Rental Property
- Ch 240 Restaurants
- Ch 243 (Reserved)
- Ch 249 Sewers
- Ch 255 Signs
- Ch 256 Skateboards
- Ch 258 Solid Waste
- Ch 260 Stormwater Management
- Ch 261 Stormwater Management Fee
- Ch 262 Streets and Sidewalks
- Ch 263 Right-Of-Way Management
- Ch 265 Subdivision and Land Development
- Ch 267 Swimming Pools
- Ch 269 Tattoos and Body Piercings
- Ch 270 Taxation
- Ch 270 Art IV Property and Residence Tax
- § 270-26 Levy and rate.
- § 270-27 Payment methods.
- § 270-28 Discounts and penalties.
- § 270-29 Effective date.
- Ch 271 Telephone Companies
- Ch 273 Trees
- Ch 279 Utilities
- Ch 282 Vacant and Abandoned Property
- Ch 285 Vehicles and Traffic
- Ch 287 Vehicles for Hire
- Ch 288 Vehicles, Hazardous
- Ch 291 Vending
- Ch 293 Violation Tickets
- Ch 295 Water
- Ch 300 Zoning
- Appendix
- Ch A305 Cable Television Franchise
- Disposition List
- Ch DL Disposition List
[Adopted as Article 377 of the Codified Ordinances]
[Last amended 12-20-2022 by Ord. No. 25-2022]
A.
A tax
is hereby levied on all persons and property within the City of Lancaster
subject to taxation for the year 2023: for general revenue purposes,
12.64 mills on each dollar of assessed valuation of real estate, the
same being the sum of $1.264 on each $100 of said assessed valuation.
B.
This tax,
for billing purposes, shall be included in the billing of the tax
levied on property for general revenue purposes at the rate of 12.64
mills on each dollar of assessed valuation of real estate.
[Last amended 12-20-2022 by Ord. No. 25-2022]
Taxes on real estate imposed under § 270-26A may be paid, without discount, in three equal installments, the first of which shall be made on or before March 10, 2023, the second of which shall be made on or before June 9, 2023, and the third of which shall be made on or before September 8, 2023. Notwithstanding the aforementioned dates, the effective installment payment dates shall be those printed on the real estate tax bill sent to each property owner by US mail. Payment of the first installment by a taxpayer before March 10, 2023, or by the first installment payment date on the real estate tax bill if such date is after March 10, 2023, shall be conclusive evidence of his/her intention to pay on the installment plan. Failure to pay the second and/or third installments before the due date thereof shall be subject to the same penalties as provided by law.
A.
All taxpayers subject to the payment of real estate
taxes shall be entitled to a discount of 2% from the amount of such
tax upon making payment of the whole amount thereof within two months
after the date of the tax notice.
B.
All taxpayers who fail to make payment of any such
taxes charged against them for four months after the date of the tax
notice shall be charged a penalty of 10%, which penalty shall be added
to the taxes by the tax collector and collected by him.
This article shall become effective with the
calendar year beginning January 1, 1977, and each calendar year thereafter.
