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.
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 https://dced.pa.gov/local-government/local-income-tax-information/instructions-employers/
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.
* .5% Township share
.25% Open Space Preservation
.7% Nazareth Area School District share
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 2023 will pay a total of $5,407.50 in real estate taxes distributed as follows: