Personal Taxes
This is a flat tax levied upon each person 18 years of age and over living in the County. It is levied by the townships of East Pennsboro, Hampden, North Middleton, Silver Spring, Upper Mifflin, the Borough of Mechanicsburg and Big Spring, Camp Hill, Shippensburg and West Shore School Districts. As of 1-1-2014 Cumberland County no longer imposes a Per Capita Tax.

The Occupation Tax is authorized by the Local Tax enabling Act, and is levied on all
residents 18 years of age and older. It is based on a person’s job title, NOT INCOME.
Currently, the tax is levied by Newville Borough.
Cumberland County’s Assessment schedule lists approximately 120 titles, each of which
has been assigned an assessment value ranging from 0 to 1,000 in increments of 100.
The amount of tax is computed by multiplying the tax rate set by the taxing body times
the assessment value of the job title. For example, if your job title carries an assessment
value of 300, and your municipality has set a tax rate of 15%, your occupation tax
amount would be .15 x 300 which equals $45.

It is the responsibility of the individual taxpayer to ensure that he or she is on the tax
rolls. Anyone who fails to file and pay occupation taxes shall be retroactively assessed
and may be immediately billed at the applicable penalty, face or discount amount by the
appropriate taxing bodies.

The deadline for correction or appeal of one’s job title is ninety (90) days from the date
of the tax bill.
Four School Districts in the County, Big Spring, Camp Hill, Shippensburg and West
Shore levy a flat tax called a Residency Tax. This tax is either $5.00 or $10.00

Show All Answers

1. What is the deadline to appeal my Property Assessment?
2. What Taxes Do I Pay in Cumberland County
3. Real Estate Taxes
4. Personal Taxes
5. Earned Income/Local Services Tax
6. When Are My Taxes Due