INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	12 Months Ended
INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	Dec. 31, 2016
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, 2016 and 2015, the carrying value of these investments was approximately $2,899,000 and $3,345,000, respectively.

The entire disclosure for certain real estate investment financial statements, real estate investment trust operating support agreements, real estate owned, retail land sales, time share transactions, as well as other real estate related disclosures.