Middletown Area School Board set property tax rates in 2015-16 at 22.1500 mills. A mill is $1 of tax for every $1,000 of a property's assessed value. Property taxes, in the Commonwealth of Pennsylvania, apply only to real estate - land and buildings. The property tax is not levied on cars, business inventory, or other personal property. Certain types of property are exempt from property taxes, including: places of worship, places of burial, private social clubs, charitable and educational institutions and all government property (local, state and federal). Additionally, service related, disabled US military veterans may seek an exemption from paying property taxes. According to state tax policy, unlike other states, natural gas and oil pipelines are exempted from property taxes.