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INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS
12 Months Ended
Dec. 31, 2018
Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract]  
INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS
INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS
ACNB Corporation is a limited partner in three partnerships, whose purpose is to develop, manage and operate residential low-income properties. At December 31, 2018 and 2017, the carrying value of these investments was approximately $1,871,000 and $2,446,000, respectively.