Property taxes are collected only on real estate (land and buildings) and are paid by the landowner. They are based on the county’s estimate of the land’s value. Taxes are payable regardless of whether the property is used or not and whether it generates income for the owner. Monies collected from these taxes go towards the county in order to pay for the services it provides such as police and fire protection, school, roads, parks, libraries and the court system. The amount of property tax you will owe is based on a combination of your assessed property value (as determined by the Luzerne County Assessment office) and the mileage rates of the municipality and school district in which you live.
The Luzerne County Assessment office collects delinquent Property Taxes. Although we collect the taxes, we do not issue the tax bills. When visiting the Courthouse to pay your delinquent taxes, please visit the Tax Claim Bureau first. They will issue you a statement based on the amount you are paying. At this time, only cash and checks are accepted for payment. Credit cards are not accepted.
Click for a direct link to the county Assessor’s Office page.