Earned Income Tax | Real Estate Tax | Business Privilege Tax | Local Service Tax

Earned Income Tax Office

The Earned Income Tax Office is responsible for the collection of the earned income tax from all Palmer Township residents. The tax is 1% of a persons gross earned income. Of this 1% Palmer Township gets 0.5% and the Easton Area School District gets 0.5%. The Earned Income Tax office is located in the Municipal Building and is under the direction of Brenda DeLong.

Below are answers to a couple of important questions relating to EIT. Also, several EIT documents are listed below and these can be opened and downloaded by clicking on the form name. The EIT tax return form is new this year and allows the filing of a joint return. If you have any question please call the EIT office at 610-253-7191.

Who Must File a Final Report?

All residents of Palmer Township who have earned income and net profits, and self-employed non-residents working in these taxing districts, who are not required to pay a similar tax elsewhere. If you had no earned income to report, the word "none" shall be entered on the Return and it shall be signed, dated and returned to the EIT office with an explanation (retired, military, disability, laid off, etc.).

Who Must File a Declaration of Estimated Tax?

All taxpayers who anticipate earned income or net profits in excess of $30,000 in a given year, if the tax due is not withheld by the employer(s). Quarterly payments of one-fourth (1/4) of the total estimated tax due for the year shall be made as follows: Self-Employed - Payments are due on or before April 30th, July 31st, October 31st and January 31st. Out-of-State Employees - Payments of tax owed for wages earned during the preceeding 3 months period ending March 31st of the current year, June 30th of the current year, September 30th of the current year and December 31st of the current year. Due dates are April 30th, July 31st, October 31st and January 31st.

Additional instructions and information are on the reverse side of the Earned Income Tax Return or on the second page if downloaded or copied from this site.

Earned Income Tax Return Form (Taxpayer Return)
Earned Income Tax Return Instructions
Declaration of Estimated Tax Form (Taxpayer Estimate)
Estimated Tax Form Instructions
Employer's Quarterly Earned Income Tax Return
Employer's Annual Reconciliation
Out of state worksheet
EIT Business Questionnaire
EIT Questions and Answers

Real Estate Tax Office

It is the responsibility of the Tax Collector's Office to collect real estate and per capita tax for the township and school district. This office is located in the Municipal Building and is under the direction of the elected tax collector Doreen Umholtz. If you have any questions please call the tax office at 610-252-0440

Real Estate Tax

The real estate tax is as follows:

- Easton Area School District (fiscal year 2006-2007) - 44.83 Mills per $1000 of property assessment, or a multiplier of 0.04483
- Northampton County (calendar year 2007) - 10.8 Mills per $1000 of property assessment, or a multiplier of 0.0108
- Palmer Township (calendar year 2007) - 5.50 Mills per $1000 of property assessment, or a multiplier of 0.00550

The amount of money you pay in real estate tax is based on two components. (1) The amount your property is assessed for by Northampton County, and (2) the tax millage rate. For example, if your property is assessed at $100,000 (normally 1/2 the market value) your tax would be:

School District - $100,000 x 0.04483 = $4,483
Northampton County - $100,000 x 0.0108 = $1,080
Palmer Township - $100,000 x 0.00550 = $550

Per Capita Tax

At the Easton Area School Board meeting of May 12, 2003, the Board approved the elimination of the Per Capita Tax effective July 1, 2003. With this change, the only bill sent out in July will be the Easton Area School District real estate tax.

Local Services Tax

The Occupational Privilege Tax has been changed to the Local Services Tax. On January 2, 2007, the Board of Supervisors enacted this new tax at a rate of $52.00. This tax is on employees of Palmer Township business. This tax is paid directly by the employees' employer to the township tax collectors office. In the event that an individual should earn less than $12,000 in annual salary, wages, commissions or other taxable compensation that individual may apply for a refund on or before March 1st of the following year that the tax was paid. Forms are available from the Local Service Tax Collector.

On Line Tax Forms

Local Services Tax Exemption Certificate Application
Local Service Tax Reform Application
2008 Self Employed LST Form
|2008 LST Tax Form

Business Privilege License and Tax

Business Privilege License - The township requires that any person desiring to conduct, or to continue to conduct business within the Township of Palmer, shall file with the township an application for a Business Privilege License and shall pay a fee of $10.00. No business can be conducted in the township without a license. Click on the link below to view the form. Also, contractors and home service companies must provide proof of insurance to the Code Department at the time that they apply for the license.

Business Privilege Tax - In accordance with Article I Section 173-3 of the Palmer Township Code, there is a tax for general revenue purposes on all persons doing business in Palmer Township. The rate of the tax on every dollar or the whole or gross volume of business or services transacted within the township is 1-1/2 mills (1-1/2 mills means $1.50 per $1,000 of gross volume of business), except that the rate of the tax on every dollar of the whole of gross volume of business or services transacted by wholesale dealers of wholesale vendors within the township is one mill (one mill means $1.00 per $1,000 of gross volume business). The tax shall be payable by April 15th of the tax year based upon estimated gross business volume for the tax year computed from prior year or other methods. If you have any question please call the Business Privilege Tax office at 610 253-7191.

Business Privilege License Application (Fill out the form on-line, print out the form, sign it and submit it along with the fee to the address on the top of the form.)
Business Privilege Tax Form

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