The Township Secretary oversees day to day operations of the Township and reports to the Board of Supervisors. There are three functional areas of the Township; Administration, Zoning/Code Enforcement and Public Works.
The Township Secretary and Township Treasurer oversee all fiscal elements of the Township, including budget preparation and management, purchasing, contract management, financial reporting, information technology and human resources.
2024 Budget
To view our 2024 budget please click here.
Real Estate Tax Collection
Per the Second Class Township Code, the position of Real Estate Tax Collector is an elected position. If no one is elected or the elected party declines the post, the Board of Supervisors will appoint someone as Tax Collector.
There are three Real Estate bills levied per year. These include Lehigh County, which is mailed out on or about April 1st, Lowhill Township mailed out on or about April 1st and Northwestern Lehigh School District School Tax which is mailed out on or about July 1st.
A 2% discount is offered if the real estate tax bills are paid within 60 days of billing date. Penalties are added for all bills are not paid within 120 days of the billing date. Please see tax bills for due date. Any new construction or additions made to existing properties will receive supplemental tax bills for a partial year based on either the occupancy of the new home, or completion of the addition.
Taxes paid from Escrow
The tax collector does not mail out real estate bills to mortgage companies. It is the homeowner’s responsibility to forward a copy of all real estate tax bills to their mortgage company for payment. Any supplemental bills that are received throughout the year, usually are not paid by the mortgage company. Homeowner’s are encouraged to contact their mortgage company to determine if they will pay any supplemental bills.
The elected tax collector only collects Lowhill Township and Northwestern Lehigh School District real estate taxes. Lehigh County collects their own real estate taxes. For information on Lehigh County taxes, property owners should call Lehigh County directly at 610-782-3112.
Real estate taxes are based on the assessed value of the property. The assessed values are determined by the Lehigh County Assessment office. Property owners can appeal the assessed values yearly. Any questions related to the assessed value or how to appeal assessed value should contact Lehigh County Assessment Office at 610-782-3038.
It is the property owner’s responsibility to contact the tax collector if they do not receive a tax bill. Failure to receive a real estate tax bill does not entitle the owner to discount or remission of penalty if paying after the due dates.
Earned Income Tax
Lowhill Township has contracted with Berkheimer and Associates Tax Administrators for the collection of the earned income tax from all Lowhill Township residents as well as the employees of all township businesses. The tax is 1% of an individual’s gross earned income. Of the 1% collected, Lowhill Township receives 0.5% and the Northwestern Lehigh School District receives 0.5%. The contact information for Berkheimer and Associates Tax Administrators is:
H.A. Berkheimer, Inc.
50 N. 7th Street
Bangor, PA 18013
Telephone: 1-(866)-701-7206 or (610)-588-0965
Fax: (610)-588-5765
www.hab-inc.com
Local Office
609 West Hamilton Street
Suite 101
Allentown, Pa 18101
Telephone: (610)-588-0965
Forms for individuals and employers can be found on Berkheimer’s website listed above. Any questions related to Earned Income Tax should be directed to Berkheimer and Associated Tax Administrators at the number listed above.
Local Services Tax
Lowhill Township imposes the local service tax at the rate of $10.00 per year. Berkheimer and Associated Tax Administrators are the collectors and administrators of the Local Service Tax on behalf of Lowhill Township. The tax is withheld from your paycheck. If you are self-employed, you are responsible for self-remitting the tax. Contact Berkheimer for further information.
There are some exemptions available. Please visit www.hab-inc.com for exemption reasons and forms.
Individuals who work for more than one employer and have had the tax deducted more than once may claim a refund. The applications for refund form are available www.hab-inc.com
For more information, please contact Berkheimer and Associates Tax Administrators at 610-559-3142
What are current Real Estate Tax Rates for Lowhill Township property owners?
Real Estate Taxes
County – 3.78 mills
Township - 1.0 mill
Township Fire Tax - .56 mills
School District – 17.736 mills
Township Earned Income Tax
Lowhill Township – 0.5%
School Earned Income Tax – 0.5%
Local Services Tax
$10.00 Annually
State Income Tax
3.07%
Real Estate Transfer Tax
Total of 2% on the purchase price is comprised of the following distribution – State 1%
Northwestern Lehigh School District – 0.5%
Lowhill Township – 0.5%
Rates in other Municipalities may differ.
How do I contact the Elected Real Estate Tax Collector?
For Real Estate Tax Information, please contact the Elected Real Estate Collector pursuant to the information found in the Administrative Directory.
