The District appreciates your interest in pre-paying taxes attributable to the next fiscal year (which is the 2018-2019 school year, beginning July 1, 2018).
The school district budgeting process is highly regulated by the state and have very specific timelines for approval. Unfortunately, the tax levy for the coming school year – the mechanism that gives the School District and tax collector the authority to accept school tax payments – will not be approved in the Wallingford-Swarthmore School District until some point in June. School districts can only levy for this tax once in a fiscal period, which occurred prior to the start of the 2017-2018 fiscal period for the 2017-2018 taxes.
The District has sought the advice of both the District solicitor and the local auditors as well as professional organizations and area school districts. Based on these discussions, the district has no authority to accept such tax pre-payments under these circumstances. Under PA law (72 P.S. § 5511.15), school districts and tax collectors are not permitted to receive prepayment of taxes prior to the time the tax is levied. (See below for statutory language)
We are aware of the advice circulating through the various media outlets suggesting that property owners should make such pre-payments where available, but have determined that the advice is inapplicable to the School District. Pre-payment of school district real estate tax is not an option for PA taxpayers.
In summary, the Wallingford-Swarthmore School District will not accept pre-payment of the taxes for the 2018-2019 school year.
72 P.S. § 5511.15: Receiving county taxes not assessed and adding names to duplicates prohibited Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.15. Receiving county taxes not assessed and adding names to duplicates prohibited. It shall not be lawful for any county treasurer, county commissioner or any tax collector, nor for any other person, on his or their behalf, to receive payment or give any receipt for the payment of any taxes that have not been duly assessed and returns of said assessment made according to law, nor shall any such treasurer, commissioner or tax collector, or other person on his or their behalf, receive payment or give any receipt for the payment of any taxes, from the collection of which the tax collector has been exonerated according to law. But where the tax collector has been so exonerated, such taxes shall remain payable to the taxing district. Except as hereinafter otherwise provided, it shall not be lawful for any county commissioner, or for any other person on his behalf, to add any name to the duplicate return or list of taxables made or furnished by the assessor or assistant assessors of any township, ward or district.Annual Financial Reports
- Annual Financial Report for Year Ending 2017-06-30
- Annual Financial Report for Year Ending 2016-06-30
- Annual Financial Report for Year Ending 2015-06-30
- Annual Financial Report for Year Ending 2014-06-30
- Annual Financial Report for Year Ending 2013-06-30
- Annual Financial Report for Year Ending 2012-06-30
- Annual Financial Report for Year Ending 2011-06-30
- Annual Financial Report for Year Ending 2010-06-30
- Annual Financial Report for Year Ending 2009-06-30