Budget/Finance

Earned Income Tax

January 2012 New Earned Income Tax Collection Rules

New employers located in Lower Nazareth Township need to contact Keystone Collections Group regarding establishing an account to submit Earned Income Tax. New employers will also need to establish an account with the Local Services Tax Collector which is handled at the Lower Nazareth Township Municipal Building. Please reference the Local Services Tax page on this website with directions.

Questions pertaining to Lower Nazareth Township Earned Income Tax should be directed to our Earned Income Tax Collector, Keystone Collections Group:

Keystone Collections Group (Main Office)

546 Wendell Road

Irwin, PA 15642

Phone: 724-978-0300 Fax: 724-978-0339

Employer Helpline: 888-328-0558

Click here to visit the Keystone Collections Group website

Keystone Collections Group (Local Office)

Forks Township Municipal Complex

1606 Sullivan Trail

Easton, PA 18040

Phone: 888-519-3897

Hours: Monday – Friday 8:00 AM – 3:00 PM

If you received notification from Keystone Collections Group regarding not filing your 2011 and/or prior years of Earned Income Tax Returns and you feel that you did file, please contact the below individual and she will gladly research our tax records:

Lorie L. Gyarmaty

Lower Nazareth Township Municipal Building

623 Municipal Drive

Nazareth, PA 18064

Phone: 610-759-7434, Extension 1001

Hours: Monday – Friday 7:30 AM – 4:00 PM

Email: lnteit@lowernazareth.com

Driving Directions, Click Here.

Resident Tax Rate is 1.2% (.5% Township share / .7% Nazareth Area School District share)

Non-Resident Tax rate is 1.0%

PSD Code for Lower Nazareth Township is 480402

Informational website

http://munstatspa.dced.state.pa.us/


One of Lower Nazareth Township’s largest source of local revenue is our 1.2% earned income tax, which is split as .7% for the Nazareth Area School District and .5% for the Township.

Local income tax in Pennsylvania is based upon where you live rather than where you work.

The Local Tax Enabling Act requires every employer having a factory, workshop, branch, warehouse or other place of business within the taxing jurisdiction to register with the earned income tax officer of that district. All employers with work sites within the taxing jurisdiction are required by law to deduct the earned income tax from their employees at that site. You may consult the Local Tax Register at http://munstatspa.dced.state.pa.us/

Individuals who are self-employed or whose employer doesn’t withhold the full 1.2% are required to pay it directly. Penalties will be added if not paid quarterly.

Lower Nazareth Township requires all persons moving into, out of, or within the Township to apply for a Moving Permit. Securing a Moving Permit allows the Township to document your moving date and forwarding address. This updated information makes processing your tax documents more convenient for you. The fee for a Moving Permit is $5 and permits may be secured at the Township Office during normal business hours.

Local Services Tax

Questions pertaining to the Local Services Tax (Ordinance 192-11-07) can be directed to our Local Services Tax Collector.

Lorie L. Gyarmaty

Lower Nazareth Township Municipal Building

623 Municipal Drive

Nazareth, PA 18064

For driving directions, Click Here.

Hours: Monday – Friday 7:30 – 4:00 PM

Business Telephone: (610) 759-7434 Extension 1001

Email: lnteit@lowernazareth.com

The Local Services Tax (LST) took effect on January 1, 2008. This tax replaces the Emergency Municipal Services Tax of $52.00 per year which was levied on any persons working in Lower Nazareth Township whether employed by a company or self employed.

Forms

New Local Services Tax Employer Form: This form is to establish an LST account for all new employers located in Lower Nazareth Township.

Local Services Tax – Notice to Employers: Detailed information for employers regarding the LST.

Local Services Tax Employer Submission Form: This form does not have to be used if the payroll company/company payroll software provides a report which includes the following: company’s name, company’s address, quarter and year, employees’ names, social security numbers, and amount withheld on their behalf.

2016 Local Services Tax Quarterly Payment Slips for Self-Employed

2017 Local Services Tax Quarterly Payment Slips for Self-Employed

Local Services Tax Exemption Certificate (LST): You can get an exemption if: 1) you will earn less than $12,000.00 in tax year from all employers located within Lower Nazareth Township; and 2) have filed an exemption form with the employer and taxing municipality with a copy of last year’s W-2 or last pay statement. If you make more than $12,000.00 you are responsible to pay the tax.

Local Services Tax Refund (LST): Effective January 1, 2008 this form is to be used to reclaim a duplicate deduction by employers or you made less than $12,000.00 from all Lower Nazareth Township employers.

Informational website

For more information on the new Local Services Tax, click here: http://munstatspa.dced.state.pa.us/

Real Estate Tax

Lower Nazareth Township receives 4.15 mills of tax and Northampton County receives 11.80 mills levied on real estate in the Township. The Nazareth Area School District’s real estate tax levy is 52.03 mills.

For example, a Township resident with a real estate valuation of $50,000 in 2017 will pay a total of $3,399.00 in real estate taxes distributed as follows:

Valuation Mills Amount
Township: $50,000 x 4.15 $ 207.50
County: $50,000 x 11.80 $ 590.00
School: $50,000 x 52.03 $2601.50
67.98 $3,399.00 year

Informational websites

Northampton County
Northampton County Public Access
Nazareth Area School District