Board waives district tax bill for church parcel, approves modest per-capita adjustment

The Salisbury Township School District board voted Aug. 21 to waive the district's 2024 tax assessment on a roughly 7-acre parcel used by Jerusalem Western Salisbury Church while the church seeks tax-exempt status through the county appeals process.

Ian, speaking for the finance committee, said the parcel had been reassessed by Lehigh County as taxable even though the township and church consider the land non-taxable. Don provided detail that the property's assessed tax liability would have been about $3,728.74 if the district had collected it. "There is no ruling yet but the township decided to waive their taxation of this land in lieu of use of it and they're requesting the school district does the same regarding the 2024 tax bill," Ian said.

The board moved and seconded the motion to waive the district portion of the 2024 bill; members approved the motion on a voice vote.

On a related finance item, the board approved updates to the per-capita taxable base to add residents who have turned 18 and remove others who moved out, a net change the administration estimated at $315 for the district. Ian explained these adjustments are routine after local demographic changes and confirmed the revised motion amount.

Why it matters: waiving the district portion of the tax bill reduces short-term revenue but mirrors the township's decision and avoids billing a property whose tax-exempt status is under appeal. The per-capita adjustment is a small net gain to general revenue but illustrates routine revenue reconciliation the district performs after the county's assessments.

The board recorded the votes on both motions by voice and proceeded to other agenda items. The finance committee item records in the meeting packet list the motions as 4.1 (waive assessment) and 4.2 (per-capita adjustments).