Taxes

2024/2025 Wissahickon School District Real Estate Taxes-FACE PERIOD ENDS 10/31/24

Reminder: October 31st is the last day to pay your School real estate tax bills before the 10% penalty is added.  If you need conformation that you have already paid, you can download you bill at www.lowergwyneddtax.org under bills and receipts tab.  It will have a PAID stamp if it’s been paid.

• Online payment options are available on my website (www.lowergwyneddtax.org). There is a 50-cent flat fee for e-checks and a 2% fee for credit/debit cards.
• Make checks payable to Lower Gwynedd Twp Tax Collector
• Mail checks to PO Box 3042, Ambler, PA 19002
• Drop off checks at 428 Knight Road, Ambler in the lockbox 24/7 or during Walk-In Hours (Thursday 10am - 1pm)

Taxes

For Lower Gwynedd Township 80% of the total revenues come from taxes. This revenue is used towards police protection, fire protection, street repair and maintenance, parks maintenance and capital improvement projects along with many other services throughout the township to ensure the highest quality of safety for our residents and visitors. The following is a list and brief explanation of the taxes enacted by Lower Gwynedd Township.

Real Estate Tax

Lower Gwynedd's Elected Tax Collector collects the Real Estate Tax for Lower Gwynedd Township, Wissahickon School District, and Montgomery County. Below is the contact information:

Natalie Cormier, Real Estate Tax Collector- More tax information can be found on the Tax Collectors website- click here!

Lower Gwynedd Real Estate Tax Collector
PO Box 3042
Ambler, PA 19002

Physical Office Location
428 Knight Road
Lower Gwynedd, PA 19002

Phone: (267) 460-1891 ncormier@lowergwynedd.org

Hours
Walk-in Office Hours: Every Thursday, 10 am - 1 pm
Other hours: By appointment only

The Board of Supervisors approves the real estate millage rate for the Township as part of the annual budget approval process (usually in early December). The following is the millage rate and breakdown for the 2024 Fiscal Year:

Total Millage Rate (2024) 1.223 mills

Property Taxes are expressed in terms of mills per dollar of assessed value. One Mill is equal to 1/1000 of a dollar. To calculate a property tax the formula is always Millage Rate/1,000 * Assessed Value. For instance, with a millage rate of 1.223 mills, and a $300,000 assessed value of a home the tax rate would be:

1.223/1,000 X $300,000 = $366.90

Montgomery County sets the assessed value for each property. 

** PSD Codes can be found here for the requisite forms.**

Pay your County/Township Tax Electronically

Please note the following charges for electronic payment

•  If paying with an E-check (+50 cent flat fee)
• Credit/debit card (+2% service fee)

School Taxes

You can now pay your school taxes electronically! Click the link below to pay your SCHOOL TAX. 

Please note the following charges for electronic payment

•  If paying with an E-check (+50 cent flat fee)
• Credit/debit card (+2% service fee)

Pay School Tax Electronically

Earned Income Tax (EIT)*

An Earned Income Tax (EIT) of 1% on gross earnings for individuals and net profits for businesses is imposed on everyone living or working in Lower Gwynedd Township. This tax is distributed evenly between the Township and Wissahickon School District, each receiving 0.5%. The collection of the EIT generates approximately 50% of the revenues received by the Township. This tax is usually collected by payroll withholding and submitted to Berkheimer, which collects this tax on behalf of all municipalities and school districts in Montgomery County. 

Local Services Tax (LST)*

The Local Services Tax was enacted in 2011 and is paid by everyone working in the Township. The tax is $52.00 per year. This tax is usually collected by payroll withholding and remitted to Berkheimer, which collects the tax on behalf of Lower Gwynedd. Any individual making less than $12,000 in a calendar year can file for an exemption with your employer.

Business Privilege Tax*

The Business Privilege Tax is paid by business owners and professionals with offices based in Lower Gwynedd Township. The BPT is based on one mil (1 mil) of gross receipts.

Under Act 42 of 2014 a Business that conducts activities for all or part of 15 or more calendar days within a year is subject to the Business Privilege Tax.

Statutory Authority. In order to address the aforementioned conflicting case law as well as ambiguity in the law, the General Assembly enacted Act 42 of 2014. Act 42 amended Section 301.1 of the Local Tax Enabling Act to specify that the business privilege tax may be levied on a business if it conducts transactions in the levying jurisdiction for all or part of fifteen (15) or more calendar days within a year or if the business is operated through a base of operations in the levying jurisdiction. 20 Act 42 defines a base of operations as “an actual, physical and permanent place of business from which a taxpayer manages, directs and controls its business activities at that location.”21 Additionally, Act 42 provides that a taxpayer can be credited in its home jurisdiction (i.e., the location of the base of operations) for the gross receipts tax paid to a jurisdiction pursuant to the 15-day rule.

Mercantile Tax*

The Mercantile Tax is paid by merchants with businesses in Lower Gwynedd Township. The Mercantile Tax is based on total retail and wholesale sales from the business.