Act 50 Tax Relief
The Southern Lehigh School Board has adopted a provision of Act 50 of 1998 that permits certain eligible homeowners to defer any increase in their real estate (property) tax bills until the taxpayer dies or sells his or her property. The program does not eliminate or permanently reduce real estate taxes. What the program allows a qualified homeowner to do is freeze school taxes at the current rate for as long as the owner qualifies for the program (homeowners must make application for this program every year). A municipal lien in the amount of the deferred tax will be placed on the property and will be removed when the owner either dies or sells the property and all deferred amounts are paid. The school district can never force a homeowner to pay the deferred taxes while still living in the home, and can never force a homeowner to leave the home due to the deferred taxes.
This property tax deferral program is immediately available to property owners who have household annual income below $35,000 and meet several other criteria, including the requirement that they reside in the property. For purposes of this program, only one-half of the person’s social security benefits is included in “income”. In order for a resident to be eligible to defer the 2020-2021 school real estate tax increase, the individual must submit an application prior to August 15, 2020.
Forms and instructions can be mailed to interested parties or appointments can be scheduled to discuss the program in detail and determine if you qualify to take advantage of the deferral program by calling 610-282-1030 extension 5201, weekdays 8:00 a.m.- 4:00 p.m.