BUDGET AND TAXES

Understanding LNT's Budget and Taxes

Update: Proposed No Tax Increase in 2026

At the 10/22/25 Board of Supervisors Meeting, the Lower Nazareth Board of Supervisors held the annual budget workshop. At this meeting, the board was presented with a budget that proposed no tax increase for 2026.

If approved, this would mark the 19th time in the last 21 years that the township delivered a balanced budget without raising property taxes. The proposed budget continues funding for parks, police, fire, public works, recycling, the library, and scheduled paving projects for next year.

The Budget Process

Each year follows the same process:

• October: The Board of Supervisors reviews an internal working budget document at one of the October meetings.

• First meeting in November: The Board votes to advertise the proposed budget, which is then open for public view and comment for one month.

• First meeting in December: The budget is placed on the agenda for discussion and adoption.

Property Taxes

• Lower Nazareth has avoided tax increases in 19 of the last 21 years.

• The only increases were needed to maintain essential services.

• The current millage rate (5.5) remains among the lowest in Northampton County, with residents paying less than in many neighboring communities for equal or greater levels of service.
  
  

Transparency & Stewardship

• Every line of the budget is posted publicly: annual audits, monthly reports, and all bills paid are available on the township website.

• Since 2018, the township has saved taxpayers hundreds of thousands of dollars by renegotiating insurance, service contracts, and employee benefits.

• The township has also secured over $4 million in grants since 2018, funding infrastructure upgrades, park improvements, police and fire equipment, and other capital projects—without adding costs to taxpayers.

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A flyer was recently distributed by my opponent comparing the budgets of Lower and Upper Nazareth Townships and discussing taxes in our township. On paper, our township budget may look higher than some neighbors, but the reality is simple: we maintain more roads, more traffic lights, and provide more for our emergency services.

Lower Nazareth has had only two tax increases in over 20 years (both tied to maintaining essential services like police and fire protection), and our millage (5.5) remains among the lowest in Northampton County. Every dollar is transparent and invested back into roads, safety, and community services residents rely on.

THE DETAILS:

Roads & Maintenance

• Lower Nazareth maintains over 51 miles of roads, compared to 31 miles in Upper Nazareth. More miles mean higher paving, plowing, and maintenance costs.

• We dedicate all state “liquid fuels” funding to paving projects. That means costs like road salt, over $143,000 in 2025, nearly 50 percent higher this year due to inflation, are covered by the general fund.

Infrastructure

• Lower Nazareth owns and maintains 23 traffic lights, while Upper Nazareth maintains just one. Each light requires electricity, service contracts, and repairs, which naturally adds to our annual budget.

Public Safety & Services

• Lower Nazareth funds fire protection, ambulance service, and library access directly out of the general fund. (Upper Nazareth uses a separate library tax.)

• We provide at least twice the annual funding to Hecktown Volunteer Fire Company compared to surrounding communities, ensuring volunteers can focus on emergencies instead of fundraising.

• To help encourage new members and thank our current volunteers, the township is creating a $250 property tax rebate for fire company volunteers. 

• These investments guarantee reliable emergency services and community resources for our residents.

Property Taxes

• Lower Nazareth has had only two property tax increases in more than 20 years, both tied to maintaining essential services like police and fire protection.

• The only increase I supported came at a point where essential services would otherwise have been cut.

• Even today, our millage rate (5.5) remains among the lowest in Northampton County, with residents here paying less than in many neighboring communities for the same or greater level of service.

Transparency & Stewardship

• In Lower Nazareth Township, we believe taxpayers deserve to see exactly how their dollars are spent. That’s why each year’s budget goes beyond broad categories like “Public Works” that some neighboring municipalities use. We publish a full, line-item budget so residents can see every detail.

• Every line of our budget is posted publicly: annual audits, monthly reports, and all bills paid are available online.

• Since 2018, we have saved taxpayers hundreds of thousands of dollars by renegotiating insurance, service contracts, and employee benefits.

• We have also secured over $4 million in grants since 2018, which have funded infrastructure upgrades, park improvements, police and fire equipment, and other capital projects without adding costs to taxpayers.

• Budgets, Audits & Reports
  Find the last 5 years of budgets, 5 years of audits, and 3 years of financial reports here:
  lowernazareth.com/departments#budget-finance

• Line-Item Bills
  To see bills paid at each meeting, please review the approved minutes here:
  lowernazareth.com/resources?Minutes

• With annual professional audits conducted by an independent firm, and line-item bills made public each month, Lower Nazareth continues to accountable to our tax payers.

WHY IT'S MISLEADING:

When people look only at the total dollar amount of a township budget, it doesn’t tell the whole story. Budgets reflect responsibilities, not just spending.

• Size and Scope: Lower Nazareth has nearly 20 more miles of road and 22 more traffic lights to maintain than Upper Nazareth. We also have more acreage of park land and additional buildings to maintain (e.g. township building, maintenance buildings, 306 Butztown, Fire Company, Ambulance Corps). That alone creates recurring costs our neighbors don’t face.

• Service Commitments: We fund fire, ambulance, and library services directly from the general budget, while some neighboring townships use dedicated taxes or provide less funding.

• Infrastructure and Grants: We’ve secured over $4 million in outside grants since 2018 to upgrade roads, parks, and emergency services. Those dollars appear in our budget, but they reduce the burden on local taxpayers.

• Inflation and Costs: Items like road salt, paving, and insurance have increased dramatically in cost. Those expenses show up in the budget, but they’re unavoidable to keep services running safely.
  
  

THE BOTTOM LINE:

Comparing budgets “dollar for dollar” ignores the fact that Lower Nazareth has larger responsibilities than some of our neighbors. This post contains just a few examples of these. What may look like higher spending is really the cost of maintaining more infrastructure, providing stronger emergency services, and investing in community resources, all while keeping our tax rate among the lowest in the county.