Horton Township, Pennsylvania local income tax
Elk County · tax year 2026 · split between 2 school districts
1%–1.23% resident earned income tax, by school district
Horton is split between 2 school districts with different rates, so the resident rate depends on where in Horton the employee lives: 1% in Brockway Area School District (PSD code 330101); 1.23% in Ridgway Area School District (PSD code 240201).
Rates by school district
| School district | PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|---|
| Brockway Area School District | 330101 | 1% | 1% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
| Ridgway Area School District | 240201 | 1.23% | 1% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
What employers withhold
Pennsylvania employers withhold local earned income tax at the higher of two rates: the total resident rate where the employee lives, or the nonresident rate where they work. For someone who lives and works in Horton, that's 1% (about $500 a year on $50,000) in Brockway Area School District, or 1.23% (about $615 a year on $50,000) in Ridgway Area School District. Use the PSD code for the employee's home address. Report the employee's PSD code on Form W-2 and on the quarterly return to the collector.
The local services tax (LST) of $52 a year is withheld from people who work in Horton, usually in equal amounts each pay period, unless the employee expects to earn less than $12,000 here this year.
Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.
Running payroll in Horton, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of June 12, 2026 · last checked October 9, 2026
We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.