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
Main Office
546 Wendel Road
Irwin, PA 15642
Get Directions
724-978-0300 | 724-978-0339
Employer Helpline
888-328-0558
Local Office
Seidersville Hall
3700 Old Philadelphia Pike, Suite A
Bethlehem, PA 18017
Get Directions
Hours
Monday – Friday
8:00 AM – 12:00 PM and 12:30PM – 4:00PM
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 Rate | 1.45%* |
| Non-Resident Tax Rate | 1.0% |
| PSD Code | 480402 |
* .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
Hours
Monday – Friday
7:30am – 4:00pm
Forms
This form is to establish an LST account for all new employers located in Lower Nazareth Township.
Download Form
Detailed information for employers regarding the LST.
Download Notice
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
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
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 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) 599—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
Hours
Listed on Your Tax Bill
Real Estate Tax Example
Lower Nazareth Township receives 4.50 mills of tax and Northampton County receives 10.80 mills levied on real estate in the Township. The Nazareth Area School District’s real estate tax levy is 56.80 mills.
For example, a Township resident with a real estate valuation of $75,000 in 2022 will pay a total of $5,407.50 in real estate taxes distributed as follows:
| Valuation | Mills | Amount | |
|---|---|---|---|
| Township | $100,000 | x 4.15 | $207.50 |
| County | $100,000 | x 11.80 | $590.00 |
| School | $100,000 | x 55.74 | $2,787.00 |
| x 71.69 | $3,584.50 a year | ||
Informational Websites:
Northampton County Public Access