[Adopted 12-19-2017 by Ord. No. 17-10]
A.
The Taxpayers Bill of Rights is set forth herein as follows:
Hanover Township, Northampton County, Pennsylvania Taxpayers
Bill of Rights Disclosure Statement Pursuant to Act 50, as Amended.
Every taxpayer is obligated to pay all taxes levied by the Township
to which the taxpayer is subject. When taxes are not paid, or a Township
has questions about whether a taxpayer has fulfilled all tax obligations,
the Township has legal rights to enforce taxpayer obligations. In
conjunction with taxpayer obligations and Township rights, the Commonwealth
of Pennsylvania has entered a Local Taxpayers Bill of Rights which
grants legal rights to taxpayers and creates obligations for Townships
so that equity and fairness control how townships collect taxes. This
document is the Township disclosure statement required by the Bill
of Rights. This document is merely a summary of your rights. For a
complete statement of your rights and the obligations of the Township,
see 53 Pa.C.S.A. §§ 8421 through 8438, the Local Taxpayers
Bill of Rights.
B.
Applicability/eligible taxes.
(1)
This disclosure statement applies to eligible taxes levied by the
Township. For this purpose, eligible taxes include any tax levied
by the Township other than the real estate tax. This disclosure statement
does not apply to real estate taxes. The specific eligible taxes levied
by the Township are: per capita tax; business privilege tax; and earned
income tax. Unless expressly provided in the Local Taxpayers Bill
of Rights, the failure of any Township representative to comply with
any provision of this disclosure statement, related regulations or
the Local Taxpayers Bill of Rights will not excuse the taxpayer from
paying the taxes owed.
(2)
This disclosure statement does not apply to tax matters for which
an administrative hearing has already been heard unless remanded by
court. It does apply to all pending tax matters.
(3)
When you request it, H.A. Berkheimer, Inc., ("Berkheimer"), for per
capita tax and business privilege tax, and Kratzerburg and Associates,
Inc., d/b/a Keystone Collections Group ("Keystone"), for earned income
tax, must supply you with a copy of these written rights, at no charge
to you.
(4)
When you pay a local tax, Keystone or Berkheimer must apply your
payment first to the tax due; then to interest due, if any; next,
to penalties due, if any; and finally, to other fees and charges,
if any.
A.
If you receive a letter from Keystone or Berkheimer requesting additional
information about your tax returns or tax liability, i.e., an "inquiry
letter," you have 30 days from the date the letter is mailed to respond
to it.
(1)
Example: Keystone or Berkheimer sends to taxpayer a letter asking
her to send in a copy of her W-2 form for the past tax year. Taxpayer
has 30 days to respond to the letter by sending in her W-2 form.
B.
If you need additional time to respond to a letter requesting more
information, you may write to Keystone or call Keystone at (888) 519-3897
or you may write to Berkheimer or call Berkheimer at (800) 360-5555,
ext. 2, to ask for more time to respond to the letter. If you write
for an extension of time to respond to the inquiry letter, Keystone
or Berkheimer will inform you in writing as to whether your request
has been granted. If you call to make your request, Keystone or Berkheimer
will inform you of the decision at that time and send you a letter
verifying the decision. Your request for additional time to respond
to our inquiry letter must state all reasons why you need extra time.
(1)
Example: Keystone or Berkheimer sends to taxpayer a letter asking
her to send in a copy of her W-2 form for the past tax year. Taxpayer
calls Keystone or Berkheimer to say that she will need an extra 10
days to find her W-2 form because her tax records are with her accountant,
who is away on vacation. Keystone or Berkheimer grants her request
over the phone and sends a letter to verify that she has a total of
40 days to respond to our request.
(2)
Example two: Keystone or Berkheimer sends to taxpayer a letter asking
her to send in a copy of her W-2 form for the past tax year. Taxpayer
sends a letter to Keystone or Berkheimer to say that she will need
an extra 10 days to find her W-2 form because her tax records are
with her accountant, who is away on vacation. Keystone or Berkheimer
grants her request and sends a letter to verify that she has a total
of 40 days to respond to our request.
C.
Keystone or Berkheimer cannot take any action against you until the
thirty-day response period has expired. If you have been granted an
extension of time to respond to our inquiry letter, that extra time
must also expire before Keystone or Berkheimer can take other action.
(1)
Example: Keystone or Berkheimer mails a letter to taxpayer on November
1 asking her to send in a copy of her W-2 form for the past tax year.
Taxpayer has until December 1 to respond to our request. Keystone
or Berkheimer cannot send out any other notices or letter to taxpayer
until after December 1.
(2)
Example two: Keystone or Berkheimer mail a letter to taxpayer on
November 1 asking her to send in a copy of her W-2 form for the past
tax year. Taxpayer sends a letter to Keystone or Bernheimer to say
that she will need an extra 10 days to find her W-2 form because her
tax records are with her accountant, who is away on vacation. Taxpayer
has until December 11 to respond to our request. Keystone or Berkheimer
cannot send out any other notices or letters to taxpayer until after
December 11.
D.
If Keystone or Berkheimer want proof that you filed tax returns or
paid taxes for prior tax years, i.e., for tax years other than the
most current, we can only ask about the three prior tax years.
(1)
Example: Keystone or Berkheimer sends a letter to taxpayer on November
1, 1999, requesting copies of prior year tax returns for 1996, 1997
and 1998. Taxpayer cannot find his 1997 tax return and Keystone or
Berkheimer do not have record that a return for that year was filed.
We can send additional notices to the taxpayer requesting that a 1997
tax return be filed and the tax paid.
(2)
Example two: Keystone or Berkheimer sends a letter to taxpayer on
November 1, 1999, requesting copies of prior year tax returns for
1996, 1997 and 1998. Taxpayer sends copies of the returns requested
on November 29. After reviewing same, Keystone or Berkheimer finds
that taxpayer did not report $1,000 of income for 1997. We can bill
taxpayer for the additional tax due on the additional $1,000 of income
reported for 1997.
(3)
Example three: Keystone or Berkheimer sends a letter to taxpayer
on November 1, 1999, requesting copies of prior year tax returns for
1996, 1997 and 1998. Taxpayer sends copies of the returns requested
on November 19. After reviewing same, Keystone or Berkheimer finds
that taxpayer did not pay any of the taxes reported on any of his
returns. We can bill taxpayer for delinquent taxes due.
E.
If Keystone or Berkheimer knows that you failed to file a tax return
or that you failed to pay a tax which was due more than three years
prior to the date of our notice, we can send you additional notices
or letters.
(1)
Example: Through its records, Keystone or Berkheimer knows that taxpayer
has not filed tax returns for the 1994 tax year. Keystone or Berkheimer
sends a letter to taxpayer on November 1, 1999, telling him that a
return must be filed. Taxpayer still does not file or pay his 1994
taxes. Keystone or Berkheimer can send additional notices or bill
taxpayer for 1994 taxes due.
F.
Keystone or Berkheimer can ask you to send copies of your federal
tax return if we have information which we need to collect the local
tax and it is information which Keystone or Berkheimer cannot get
from other sources or from the Pennsylvania Department of Revenue.
(1)
Example: Keystone or Berkheimer sends a letter to taxpayer on November
1, 1999, requesting copies of her Schedule C filed with her 1997 federal
income tax return. Keystone or Berkheimer needs her Schedule C to
verify the amount of net profits reported on her local earned income
tax return. Taxpayer filed a copy of her federal Schedule C with her
Pennsylvania state income tax return. Taxpayer must send a copy of
her federal Schedule C as requested.
A.
If Keystone or Berkheimer determines that you owe an additional tax,
the collector must advise you in writing of the following:
(1)
The tax years/quarters for which more tax is due;
(2)
The amount due for each tax year/quarter;
(3)
The legal grounds for our determination that additional taxes are
due; and
(4)
A list of changes Keystone or Berkheimer has made to any tax return
filed by you, which is the reason for our determination that additional
taxes are due.
C.
Penalties and interest due on additional taxes must be removed if
either the local taxing body or Keystone or Berkheimer gave you specific
written advice that you relied upon in response to a specific question
regarding your taxes based upon complete and correct information supplied
by you.
(1)
Example: Taxpayer sends a letter to the taxing body. She wants to
know if bonuses from her employer are taxable for purposes of the
earned income/net profits tax. The taxing body states that she does
not owe Keystone or Berkheimer tax in writing. Keystone or Berkheimer
audits her tax return and discovers that she has not paid tax on this
income. Keystone or Berkheimer bills her for the tax due on the bonuses
from her employer. Penalties and interest must be waived because taxpayer
relied upon the written advice given to her from the taxing body.
A.
If you have overpaid a tax or paid a tax in error, you may send a
written request for refund of the amount overpaid. Your written request
for a refund can take the form of a letter which states all the reasons
why you feel a refund is due you.
B.
Refund requests for earned income/net profits, business privilege/mercantile,
and occupation privilege taxes: You must send your written refund
request to Keystone or Bernheimer within three years of the date that
the tax return was due or within one year from the date when you paid
the tax, whichever is later.
(1)
Example: Taxpayer seeks a refund of earned income taxes for the tax
year 1997. She filed her return on April 1, 1998, and paid her taxes
on the same date. Her 1997 earned income tax return and payment were
due by April 15, 1998. She must send her letter to Keystone or Berkheimer
asking for her refund by April 15, 2001.
(2)
Example two: Taxpayer seeks a refund of earned income taxes for the
tax year 1992. She did file her tax return on April 15, 1993, the
date that it was due. She did not pay the tax to Keystone or Berkheimer
until December 1, 1997. Taxpayer must send her letter to Keystone
or Berkheimer asking for her refund by December 1, 1998.
C.
If you have paid a tax as a result of your receiving a notice from
Keystone or Berkheimer informing you of delinquent taxes due, and
then seek a refund of the tax paid, you must send your written request
to Keystone or Berkheimer within one year of the date of payment.
(1)
Example: Taxpayer receives a notice from Keystone or Berkheimer advising
him that he owes to us an additional $100 of earned income tax for
1997. He pays the tax on December 12, 1998, in order to avoid further
collection action. Taxpayer later determines that additional tax was
not due and wants a refund. He must send his letter to Keystone or
Berkheimer asking for a refund by December 12, 1999.
D.
If you file a tax return showing an overpayment of tax, your return
is considered a written request for a cash refund unless you state
on the return that you desire a credit.
(1)
Example: Taxpayer files her 1998 earned income tax return showing
an overpayment of $100. She does not check either box on the return
to show that she wants a refund or credit. Taxpayer can receive a
cash refund of $100.
(2)
Example two: Taxpayer files her 1998 earned income tax return showing
an overpayment of $100. She checks the box on the return showing that
she wants a credit toward next year's tax. Taxpayer can receive a
credit.
E.
You are entitled to interest on refunds for overpayment of taxes.
Interest is calculated from the date of the overpayment until the
date written on the refund check.
F.
The rate of interest on refunds for overpayment of taxes can change
from year to year.
G.
You will not receive interest on refunds which are paid to you by
Keystone or Berkheimer within 75 days of the date that a tax return
was due to be filed or within 75 days of the date your tax return
is actually filed, whichever is later.
(1)
Example: Taxpayer files his 1998 earned income tax return on April
1, 1999, showing an overpayment of tax of $25. His 1998 tax return
is due by April 15, 1999. Keystone or Berkheimer sends to taxpayer
a refund check in the amount of $25 on July 1. No interest is due
to taxpayer.
(2)
Example two: Taxpayer files his 1998 earned income tax return on
January 15, 2000, showing an overpayment of tax of $25. His 1998 tax
return was due by April 15, 1999. Keystone or Berkheimer sends to
taxpayer a refund check in the amount of $25 on February 15, 2000.
No interest is due to taxpayer.
(3)
Example three: Taxpayer files his 1998 earned income tax return on
April 1, 1999, showing an overpayment of tax of $25. His 1998 tax
return is due by April 15, 1999. Keystone or Berkheimer sends to taxpayer
a refund check in the amount of $25 on August 15, more than 75 days
after his tax return was due. Interest is due to taxpayer.
H.
If you have overpaid on interest or penalties due on delinquent taxes,
you are not entitled to interest.
(1)
Example: Taxpayer owes to Keystone or Berkheimer $100 of delinquent
earned income taxes and an additional $12 of penalties and interest
on the delinquent taxes. She pays $120 to satisfy the unpaid tax,
penalty and interest. She applies for a refund of $8 for the penalty
and interest which was overpaid. No interest is due to taxpayer.
I.
If you cash or deposit our refund check, this will not stop you from
requesting any additional refund of tax or interest.
(1)
Example: Keystone or Berkheimer sends to taxpayer a check for $100,
which is a refund of 1994 taxes, with interest, requested by him.
Taxpayer cashes the check. Taxpayer later determines that he overpaid
a 1995 tax and seeks an additional refund. Taxpayer can make this
request for a second refund even though he already received and cashed
a prior refund check.
B.
A written request for a refund or a letter disputing a deficiency
assessment is not a petition for appeal. You must use the enclosed
form.
C.
A petition is timely filed if the letter transmitting the petition
is postmarked by the United States Postal Service on or before the
final day on which the petition is required to be filed. The deadlines
for filing a petition to appeal a request for refund are as follows:
(1)
Petitions to appeal earned income/net profits, business privilege/mercantile,
and occupation privilege taxes: within three years from the date the
tax return was due or within one year from the date a payment of the
tax was made, whichever is later.
(a)
Example: Taxpayer wants to file his petition to appeal a request
for refund of his 1998 earned income taxes. His 1998 local earned
income tax return was due to be filed on or by April 15, 1999. Taxpayer
must file his petition for appeal on or before April 15, 2002.
(b)
Example: Taxpayer wants to file his petition to appeal a request
for refund of his 1998 per capita tax. His tax payment was due on
July 1, 1998, but he did not pay it until January 7, 2003. Taxpayer
must file his refund petition on or by January 7, 2004.
(2)
A petition to appeal an assessment of additional tax must be filed
within 90 days of the date of the delinquency or assessment notice.
(a)
Example: Taxpayer receives a notice from Keystone or Berkheimer
that she owes an additional $200 in tax. The date of the notice is
August 1, 1999. Taxpayer must file her petition to appeal the assessment
on or before November 1, 1999.
D.
Your petition to appeal a tax refund request must contain the following
information:
(1)
Your name, address and local telephone number;
(2)
The name of the taxing district(s) which you claim owes you a refund;
(3)
The type of tax at issue;
(4)
The tax year(s) for which you are requesting a refund;
(5)
The date you originally requested a tax refund;
(6)
A copy of any local tax return which may be associated with your
tax refund request;
(7)
Copies of all federal and/or state returns and/or schedules which
may relate to your tax refund request;
(8)
A copy of your written refund request; and
(9)
A written statement from you explaining all the reasons why you feel
a tax refund is due to you.
(10)
The petition must be signed and dated by you.
E.
Your petition to appeal an assessment for additional taxes must contain
the following information:
(1)
Your name, address and local telephone number;
(2)
The name of the taxing district(s) which you claim owes you a refund;
(3)
The type of tax at issue;
(4)
The tax year(s) for which you are requesting a refund;
(5)
The date you originally requested a tax refund;
(6)
A copy of any local tax return which may be associated with your
tax refund request;
(7)
Copies of all federal and/or state returns and/or schedules which
may related to your tax refund request;
(8)
A copy of your written refund request; and
(9)
A written statement from you explaining all the reasons why you feel
an additional tax is not owed to Keystone or Berkheimer by you.
(10)
The petition must be signed and dated by you.
F.
Petitions which are not fully completed will be returned to you as
unfiled. Petitions which are not timely filed with be denied.
G.
Your petition for appeal must be sent to the auditor or collection
agency that sent you the assessment from which you are appealing:
Keystone Collections Group, 224 Nazareth Pike, Suite 16, Bethlehem,
Pennsylvania 18020 or H.A. Berkheimer, Inc., Department of Appeals,
1883 Jury Road, Pen Argyl, Pennsylvania 18072.
H.
At the hearing, you will have the opportunity to present any facts,
documents, witnesses or other evidence to support your petition.
I.
All appeals from a taxpayer shall have his or her petition decided
by the Tax Hearing Officer duly appointed by the Township based solely
on the petition and record (including information on file and information
submitted by the taxpayer). The current Tax Hearing Officer for earned
income tax is Northampton County Tax Collection Committee Tax Appeals
Board, and for business privilege, mercantile or occupational the
Tax Hearing Officer is Berkheimer. No hearing, oral testimony or oral
argument is required, but can be requested by the taxpayer. The Tax
Hearing Officer shall grant a hearing in each case where a taxpayer
appeal is filed. Reasonable notice of the hearing date will be provided
to the taxpayer by Keystone or Berkheimer. The notice shall provide
the date, time and place of a hearing.
J.
A decision will be made and sent you in writing within 60 days of
the date your petition is postmarked by the Post Office. If the Tax
Hearing Officer does not make a decision and tell you of it within
the allotted 60 days, your petition is automatically approved.
K.
If you disagree with the decision of the Tax Hearing Officer, you
may appeal the matter to the Court of Common Pleas of Northampton
County, which appeal must be filed within 30 days of the Tax Hearing
Officer's decision.
If you fail to file a tax return or pay a tax which is due:
A.
Keystone or Berkheimer can garnish your wages to collect any unpaid
earned income, net profits, per capita, occupation assessment, or
occupation privilege taxes. Before Keystone or Berkheimer can contract
your employer, we must send to you a notice telling you that a wage
attachment will be done if the delinquent taxes are not paid. This
notice will be sent by certified mail at least 15 days before Keystone
or Berkheimer will attach your wages. If you receive a notice before
wage attachment, you may contact Keystone or Berkheimer in order to
pay your tax.
B.
Keystone or Berkheimer can also levy and sell your personal property
to make payment of any taxes due and owing by you. You will receive
a "Distraint for Taxes" notice from us which places a levy on your
personal property. Within 10 days of your receipt of this notice,
you may contact Keystone or Berkheimer to settle your account or you
may demand a hearing before your local magistrate.
C.
Keystone or Berkheimer can also file a civil lawsuit against you
to collect any unpaid taxes due by you. Except for earned income/net
profits taxes, there is no statute of limitations for filing a civil
suit to collect delinquent taxes. Generally, suits involving unpaid
earned income/net profits taxes must be filed within three years from
the date a tax return was due or from the date when a tax return was
actually filed, whichever is later. There is no statute of limitation
for filing civil suits to collect unpaid earned income/net profits
taxes if a taxpayer has not filed a tax return or in cases of tax
evasion.
D.
If you have failed to file an earned income/net profits tax return,
you may be subject to a fine of up to $500.
E.
If you fail to file business privilege/mercantile or occupation privilege
tax returns, you may be subject to similar fines.
F.
You may also be subject to penalties, interest and additional costs
due on any delinquent, unpaid taxes.
G.
If you cannot pay a tax due and owing by you, you can contract Keystone
or Berkheimer in order to arrange a payment plan. Keystone or Berkheimer
will arrange with you a monthly payment plan that is acceptable to
them and you. If we believe that your financial condition has significantly
changed, we can ask you to send to us an update on your finances.
Keystone or Berkheimer can change or terminate any payment plan, if:
(1)
Keystone or Berkheimer finds that the information provided was inaccurate
or incomplete;
(2)
Keystone or Berkheimer believes that there is a danger you cannot
make your payments under the plan;
(3)
You fail to make any payment under the plan at the time it is due;
(4)
You fail to pay any other taxes which you owe to Keystone or Berkheimer
at the time they are due; or
(5)
You fail to provide a financial condition update if requested by
Keystone or Berkheimer.
H.
If Keystone or Berkheimer must change or terminate any payment plan,
we must give you 30 days' notice and tell you the reasons why we are
changing or ending the payment plan.
I.
You may prepay, i.e., pay off early, any delinquent tax which is
subject to an installment payment plan.
A.
Any information which Keystone or Berkheimer receives from you about
your income, salary, wages, taxes because of a tax return you have
filed with us, taxes you have paid to us, a request for refund you
have sent to us, a petition for appeal filed by you, or hearing before
a Tax Hearing Officer is confidential. Keystone or Berkheimer cannot
share this information with any other person, except for counsel,
representatives of the taxing district, or except as required by law.
B.
If you have a concern or complaint about our notices or tax forms,
personal representatives, or any other questions about Berkheimer
you can send your question in writing to Keystone Collections Group,
224 Nazareth Pike, Suite 16, Bethlehem, Pennsylvania 18020, or H.A.
Berkheimer, Inc., at 50 North Seventh Street, Bangor, Pennsylvania
18013. We will review your concern and respond accordingly.
