Earned

Income Tax

Earned Income Tax

Lower Nazareth Township was incorporated in 1807. The Township is defined as a Second Class Township, governed by a Board of five elected Supervisors in accordance with the Pennsylvania Second Class Township Code, enacted in 1933. Townships governed by elected Boards of Supervisors are the most common form of municipal government in Pennsylvania. Townships were the original governmental subdivisions of counties in Pennsylvania. Local governing bodies like Lower Nazareth Township may only function within the framework established by the state legislature.

Keystone

Collections Group

Keystone Collections Group

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

Main Office

546 Wendel Road
Irwin, PA 15642
Get Directions

724-978-0300 | 724-978-0339

Employer Helpline
888-328-0558

Visit Website

Local Office

3606 Route 378, Suite A
(within the Black River Plaza)
Bethlehem, PA 18015
Get Directions

888-519-3897

Hours
Monday – Friday
8:00 AM – 4:00 PM

One of Lower Nazareth Township’s largest source of local revenue is our 1.45% earned income tax, which is split as .7% for the Nazareth Area School District, .25% Open Space Preservation, 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 worksites 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 1.45% 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.

Tax Information

For more information Click here.

Resident Tax Rate1.45%*
Non-Resident Tax Rate1.0%
PSD Code480402

* .5% Township share
  .25% Open Space Preservation
  .7% Nazareth Area School District share

Local

Services Tax

Local Services Tax

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

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.

Tax Collector

Lorie L. Gyarmaty

623 Municipal Drive
Nazareth, PA 18064
Get Directions

610-759-7434, Ext. 1001

Email Lorie

Hours
Monday – Friday
7:30am – 4:00pm

Forms

New Local Services Tax Employer Form

This form is to establish an LST account for all new employers located in Lower Nazareth Township.
Download Form

Local Services Tax - Notice to Employers

Detailed information for employers regarding the LST.
Download Notice

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 the amount withheld on their behalf.
Download Form

2020 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 the 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.
Download Certificate

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.
Download Form

Real Estate

Tax

Real Estate Tax

Lower Nazareth Township Real Estate tax bills are issued each year in February and cover the calendar year (January through December).  Eric Mitcheltree is the collector for Lower Nazareth Township Real Estate Taxes.  If you do not receive or misplace your tax bill, please contact Mr. Mitcheltree at (484) 291-1546. Tax payments should be mailed to PO Box  284, Nazareth, PA 18064 or paid in person during office hours at Mr. Mitcheltree’s residence located at 519 Mountain View Road, Nazareth. Office hours are listed on your tax bill. (TAX OFFICE CURRENTLY CLOSED TO PUBLIC DUE TO COVID-19)

Nazareth Area School District Real Estate tax bills are issued each year in July and are for the school’s fiscal year (July of current year through following June). Berkheimer Associates is the collector for school taxes. Payments are made payable to HAB-MISC and can be mailed to PO Box 25144, Lehigh Valley, PA 18002-5144 or paid in person at Berkheimer’s local office at 50 North 7th Street,  Bangor. (TAX OFFICE CURRENTLY CLOSED TO PUBLIC DUE TO COVID-19) If you have any questions, please call  (610) 559—3143 for assistance.

Northampton County Real Estate tax bills are issued each year in January and cover the calendar year (January through December). Northampton County collects their own taxes. Payments are made payable to County of Northampton and can be mailed to PO Box 25008, Lehigh Valley, PA 18002-5008 or paid in person at Fulton Bank (previously Lafayette Bank).

Tax Collector

Eric Mitcheltree

519 Mountain View Rd
Nazareth, PA 18064
Get Directions

PO Box  284, Nazareth, PA 18064

484-291-1546

Email Eric

Hours
Listed on Your Tax Bill

Real Estate Tax Example

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 54.490 mills.

For example, a Township resident with a real estate valuation of $50,000 in 2020 will pay a total of $3,584.50 in real estate taxes distributed as follows:

ValuationMillsAmount
Township$50,000x 4.15$207.50
County$50,000x 11.80$590.00
School$50,000x 55.74$2,787.00
x 71.69$3,584.50 a year

Informational Websites:
Northampton County Public Access