Property Tax in Lancaster County, Pennsylvania

Property Tax in Lancaster County

A calculator and field guide for Lancaster-area homeowners — and for anyone considering a move to Lancaster County — including Pennsylvania's millage-per-$1,000-AV system, the Common Level Ratio that bridges stale assessments to market value, the per-school-district Homestead Exclusion (Act 1), and the Property Tax/Rent Rebate program for income-qualified seniors.

Lancaster County, home to Lancaster and 553k Pennsylvanians, operates within PA's complex multi-layered property tax system. Each county sets its own predetermined assessment ratio, the State Tax Equalization Board issues an annual Common Level Ratio (CLR) to bridge stale assessments to market value, and total tax combines three independent authorities: county + municipality + school district. School district millage typically dominates the bill — often 70%+ of the total.

How the bill is built

Pennsylvania's calculation has three steps. Step 1: Assessed Value. Each county uses its own ratio — some assess at 100% of current market value (Lancaster, Allegheny since 2012), others at lower stated ratios (Bucks at ~3% effective ratio, Philadelphia at 100%). Step 2: Common Level Ratio (CLR). The State Tax Equalization Board calculates an annual CLR to bridge stated AV to current market value. This matters most for stale-assessment counties (Bucks, Chester, Allegheny, Lehigh) where the CLR can be the basis for tax appeal valuation. Step 3: Tax. Multiply AV by the combined millage (county + municipality + school district) and divide by 1,000. For Lancaster, total millage is approximately 27.41 mills.

School district millage is the largest portion of the bill. Pennsylvania has 501 independent school districts, each setting their own millage and Homestead Exclusion. Within Lancaster County, school district choice can change a homeowner's annual tax bill by $1,500-$5,000+ on similar-priced homes — making "what school district is this in?" the single most important question for PA relocation buyers.

Homestead Exclusion (Act 1, 2006) is state-funded. Each school district allocates its slot of the state Property Tax Reduction Allocation to homestead-qualified properties — typical reduction is $300-$700 per year. Apply once with the Lancaster County Property Assessment (Form available March 1; deadline March 1 of the following year for that year's bill).

Property Tax/Rent Rebate (PTRR) for seniors and disabled. PA's PTRR program provides up to $1,000 base rebate for income-qualified homeowners 65+ or disabled (income limit raised to $46,520 in 2024). Residents of Philadelphia, Pittsburgh, or Scranton receive supplemental rebates of $500-$1,500. PA also exempts retirement income (including Social Security) from state income tax, which substantially boosts the effective retiree benefit. File Form PA-1000 with PA Department of Revenue.

Lancaster County rate breakdown (mills per $1,000 of assessed value × Common Level Ratio, Lancaster district)

Taxing entity	Rate
Lancaster County (millage per $1,000)	2.9110
Municipality + School District (typical Lancaster City)	24.5000
Combined total	27.4110

Data record updated April 26, 2026. This is an editorial update date, not a tax year or a guarantee that every figure has been independently verified.

Sources and scope: Check rates and parcel details with Lancaster County Property Assessment. Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.

Note: Lancaster County is the heart of Pennsylvania Dutch country — the largest concentration of Old Order Amish (~38,000) and Old Order Mennonite (~10,000) communities in the United States. The county combines this rural-agricultural heritage with the substantial city of Lancaster (population ~58,000), which has emerged as one of the most-celebrated small-city revitalization stories of the 2010s-2020s (anchored by Franklin & Marshall College, the Lancaster Galleries, and the Lancaster Central Market — the oldest continuously-operating farmers market in the United States, since 1730).

Note: Lancaster's effective rate of approximately 1.17% is moderately below the PA average. Lancaster County uses a 100% assessment ratio and reassessed in 2018, making its assessment data among the freshest in Pennsylvania. The county has experienced sustained growth since 2010 driven by NJ/NY/MD relocation buyers seeking the combination of rural beauty, strong school districts, and reasonable taxes.

Note: For relocation buyers: Lancaster offers one of the most distinctive lifestyle propositions in the Northeast — combining vibrant small-city downtown life (Lancaster City), rolling farmland, Amish heritage tourism, and reasonable property tax burden. The county has been featured prominently in Money magazine and Travel + Leisure best-places lists since 2018.

Homestead, exemptions, and senior programs for 2026

Pennsylvania's homeowner tax relief works through three primary mechanisms: (1) the per-school-district Homestead Exclusion, (2) the income-tested Property Tax/Rent Rebate (PTRR) for seniors and disabled, and (3) the Disabled Veterans Real Estate Tax Exemption for 100% service-connected disabled veterans.

Homestead Exclusion (Act 1, 2006)

Pennsylvania's Homestead Exclusion is funded by the state's gaming revenue and allocated to school districts via the Property Tax Reduction Allocation. Each school district then applies the allocation as a reduction in assessed value for owner-occupied homes. Typical reductions in Lancaster County range from $300-$700 per year. Apply once with the Lancaster County Property Assessment; the application form becomes available March 1 of each year, with a March 1 deadline of the following year for that year's bill. Once granted, the exclusion auto-renews.

Property Tax/Rent Rebate (PTRR)

Pennsylvania's PTRR is one of the more generous senior property tax programs in the country. Eligible homeowners (65+ or disabled with income under $46,520) receive a base rebate of up to $1,000. Residents of Philadelphia, Pittsburgh, and Scranton receive an additional $500-$1,500 supplemental rebate. The program is funded by the Pennsylvania Lottery and is filed annually with the PA Department of Revenue (Form PA-1000). The June 30 application deadline applies to the following year's rebate.

Pennsylvania also exempts retirement income (including Social Security) from state income tax — boosting the effective retiree benefit substantially. Combined with PTRR, PA retirees can have very low total state-tax burden despite the moderate-to-high property tax rates.

Disabled Veterans Real Estate Tax Exemption

Pennsylvania veterans with a 100% service-connected disability rating qualify for full property tax exemption — but the exemption is income-tested. Income limit is approximately $108,046 in 2025 (annual cost-of-living adjustment). File Form MV-77L with the PA Department of Military and Veterans Affairs. The State Veterans Commission reviews each application; approval can take several months. Surviving spouses retain the exemption under specific conditions.

Appealing your assessment

Pennsylvania's appeal deadline is typically August 1 in most counties for the following tax year (varies — check with the Lancaster County Property Assessment). The county Board of Assessment Appeals reviews based on comparable sales evidence, with the Common Level Ratio applied to convert market value comparisons to assessed value comparisons. PA's stale-assessment counties (Bucks last reassessed 1972, Chester 1996, Allegheny 2012) have particularly favorable appeal dynamics — recent buyers can often reduce their assessment substantially by demonstrating their purchase price is below the indicated assessed value × CLR.

Cities and towns in Lancaster County

This guide lists 7 selected communities in or associated with Lancaster County. It is not a complete municipal directory. Local taxing districts can differ between communities and individual addresses.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Lancaster County is subject to Lancaster County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Lancaster County seat	city	58,039
Ephrata	borough	13,708
Columbia	borough	10,401
Lititz	borough	9,610
Manheim	borough	4,858
Strasburg	borough	2,868
Bird-in-Hand	cdp	402

About city-level property tax rates: The rate breakdown and calculator on this page use a representative district around Lancaster. Other cities in Lancaster County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Lancaster County Property Assessment before relying on any estimate.

Frequently asked questions

When are Lancaster County property taxes due?

Pennsylvania has different bill cycles for the three taxing authorities. County and municipal taxes are billed in spring (typically March-April due) with discount available if paid early. School district taxes are billed in summer (typically July-September due). Each authority has its own discount/face/penalty schedule — typically a 2% discount for early payment, then face value, then 10% penalty for late payment.

Why is the school district millage so much higher than the county millage?

Pennsylvania has 501 independent school districts that fund roughly 50-60% of school operating costs through property tax (the remainder comes from state aid and federal funds). Combined with very modest county-level millage (typically 4-8 mills), the school portion ends up dominating the total bill. Within Lancaster County, school district choice can change a homeowner's annual tax bill by $1,500-$5,000+ on similar-priced homes.

What is the Common Level Ratio (CLR)?

PA's CLR is an annual State Tax Equalization Board calculation that bridges stated assessed values to current market value. In stale-assessment counties (Bucks last reassessed 1972, Chester 1996, Allegheny 2012, Lehigh 1991), the CLR adjusts upward to compensate for the gap. The CLR matters most for tax appeals — your assessment can be challenged if it produces an effective rate higher than the county's CLR-adjusted level.

How do I qualify for PTRR (Property Tax/Rent Rebate)?

You must be 65+ or disabled, with household income under approximately $46,520 (2024). Residents of Philadelphia, Pittsburgh, or Scranton qualify for additional supplemental rebates. File Form PA-1000 with the PA Department of Revenue by June 30 for the following year's rebate. Pennsylvania also exempts retirement income from state income tax — making PA one of the more retiree-friendly states overall.

About Lancaster County

Beyond the property tax — a few things you might not know about the place.

Weird fact

The Lancaster Central Market (open since 1730 at Penn Square in downtown Lancaster) is the **oldest continuously-operating farmers market in the United States**. The current market house was built in 1889 and is operated by approximately 60 independent vendors, the majority of whom are direct descendants of the original 1700s-era market families. The market is a National Register of Historic Places landmark and one of the most iconic Lancaster heritage institutions.

Hometown hero

James Buchanan

The 15th President of the United States (1791-1868) — the only US President to remain a lifelong bachelor — lived at Wheatland, his estate just outside Lancaster, from 1848 until his death in 1868. Wheatland is preserved as a National Historic Landmark and is one of the most-visited presidential homes in the United States outside the White House. Buchanan is the only US President from Pennsylvania.

Biggest annual event

Lancaster County Amish Country tourism + Long's Park Summer Music

Lancaster County's Amish Country tourism (anchored by Bird-in-Hand, Intercourse, and Strasburg) draws approximately 8 million annual visitors — making Lancaster one of the most-visited Pennsylvania counties for tourism. Combined with the Long's Park Summer Music Series (one of the largest free outdoor concert series in the Northeast), the Lancaster Central Market, and Sight & Sound Theatre productions, Lancaster's tourism economy is exceptionally strong for an inland PA county.

Property Tax in Lancaster County