The Finance Department is responsible for the fiscal management of the township. This includes
the collection of all taxes, permit fees, fees for services, fees from developers and inter-
governmental grant money. They carry out the day-to-day financial operations of the township
and provide benefits administration for the township employees.
FINANCE DEPARTMENT staff:
Real Estate Tax
Tax Collector: Ryan P. Wall
Address: PO Box 460, Royersford, PA 19468
Tax Collector Hours:
Please call Ryan Wall at (484) 938-8001 to schedule an appointment.
Note: No personal checks will be accepted after December 15th. Payments made after December 15th can be made with a bank check, money order, or cash.
Real estate taxes are billed and collected by the elected Tax Collector, Ryan Wall. The tax collector’s authority to collect taxes is based on Pennsylvania law. The Tax Collector is authorized to collect the current year’s real estate taxes for Montgomery County, Limerick Township and the Spring-Ford Area School District and per capita taxes for the Spring-Ford Area School District. They are not authorized to collect the township and school district Earned Income Tax or Municipal Services Tax, or any other tax.
The Tax Collector’s legal authority to collect most taxes in the current year expires on December 31. They are not able to accept payments made or postmarked after December 31, and have no choice but to return any payment received after that authority expires. If you have an unpaid tax liability from a prior year, you must make payment to the office authorized to collect delinquent taxes.
The Tax Collector accepts payments:
Taxpayers are eligible for a 2% discount if the tax is paid within two months. After four months, there is a 10% penalty. The exact deadline dates are printed on your notice. The Tax Collector does not have authority to extend these deadlines. In-person payments are considered paid on the date received at the township municipal building. Payments by mail are considered paid as of the postmark date. Payments by credit card are considered paid as of the date of the transaction.
The fee for a tax certification is $35. Please make the check payable to "Ryan P. Wall" and mail it along with a certification request to P.O. Box 460, Royersford, PA 19468. For faster service a certification request can be e-mailed to Ryan P. Wall.
Interim Real Estate Tax Bills
The Tax Collector, Ryan P. Wall, receives a list of changes in assessed values on a monthly basis from the Montgomery County Board of Assessors Office. Examples include new construction, additions to homes, swimming pools etc. These changes may result in additional billings. These interim bills do not replace the real estate tax bill. They are in addition to the March bill. Refer to the bill for the due dates.
In accordance with Ordinance #73-53, the Township assesses a one percent tax on earned income of its residents and persons working within the Township boundaries. This tax is collected on behalf of the Township by Berkheimer Associates.
Residents - The Spring-Ford School District enacted an EIT at a rate of 1/2 %. Therefore, the total tax paid is 1 %, with 1/2 % distributed to the Township and 1/2 % distributed to the School District. If your employer does not withhold this tax it is your responsibility to file a quarterly return with Berkheimer Associates.
All residents must file an annual return with Berkheimer by April 15 of the following year. Residents whose employers are not withholding wage taxes from their paychecks must file a quarterly return and estimated quarterly tax payment to Berkheimer Associates.
Non-Residents - All employers in the Township are required to withhold 1%
of earned income. If you live in a municipality that enacts the EIT, Berkheimer
Associates will return the funds to your municipality.
Q. What Is The "Earned Income Tax"?
A. The earned income tax has been levied by your resident taxing jurisdiction (i.e., the township, borough or school district in which you live). Earned income is defined as salaries, wages, commissions, bonuses, incentive payments, fees, tips and/or other compensation for services rendered, whether in cash or property, and whether paid directly to you or through an agent. In addition, the net profits of a business are subject to a net profits tax. Net profits are defined as the net income from the operation of a business, profession, or other activity, except corporations, after deductions for all operating costs and expenses incurred in conducting said business.
Q. What Income Is Specifically Exempt From The Earned Income
A. Income such as dividends, interest, income from trusts, bonds, insurance and stocks is exempt. Also exempt are payments for third party sick or disability benefits, old age benefits, retirement pay, pensions - including social security payments, public assistance or unemployment compensation payments made by any governmental agency, and any wages or compensation paid by the United States for active service in the armed forces of the United States including bonuses or additional compensation for such service.
Q. If The Tax Is Withheld In Another Community Where I Work,
Do I Also Pay The District In Which I Live?
A. No. The tax withheld by your employer will be remitted to your resident taxing jurisdiction. It is still required that our Questionnaire be answered by ALL residents.
Q. If I Am Subject To The Philadelphia Wage Tax, Must I Also
Pay This Tax?
A. No. If employed in Philadelphia, you may use the Philadelphia Wage Tax as a credit against your liability to your resident municipality, but the credit may not exceed the current tax rate for your local taxing jurisdiction. No refund or credit can be taken for any withholding greater than the current tax rate for your resident municipality.
Q. Whose Earned Income Tax Will Be Withheld By Their Employer?
A. Any individual working in a jurisdiction that levies the tax on residents and non-residents will have the tax withheld by their employer. If you work in a jurisdiction that does NOT tax non-residents, your employer is only required to withhold for those individuals who live in that jurisdiction. Occasionally, employers located in a jurisdiction where the tax is not levied will volunteer to withhold if your resident jurisdiction levies the tax.
Q. From Whom Will The Earned Income Tax Be Collected Directly?
A. The earned income tax will be collected directly from those who are: 1) self-employed; 2) salaried but self-employed in a side business; or 3) work in a municipality where the tax is not in place, or out of state. Those persons must file a declaration of the total of such estimated net profits or income, together with the total estimated tax due, with the Earned Income Tax Collector. Proper forms for reporting the quarterly payments will be sent to each person so liable.
Q. Must All Taxpayers File A Final Return?
A. Yes. A Local Earned Income Tax Return must be filed annually by April 15th.
Q. What If I Neither File A Return Nor Pay The Tax Due?
A. State law, as well as the local tax resolutions and/or ordinances, make it a summary criminal offense if a taxpayer fails to file a tax return as required. This subjects the taxpayer to a fine not to exceed $500.00 per offense, plus the cost of prosecution. In default of payment of said fine and costs, the taxpayer may be imprisoned for a period not exceeding thirty (30) days per offense. In addition, distress sale, wage attachment and/or civil suit proceedings may be used to collect any unpaid tax found to be due, and penalties and interest may also be assessed.
Q. Must I Return This Questionnaire If I Have Moved Or Do
A. Yes. All residents must return a completed questionnaire. If you move within the tax year, you will receive a Local Earned Income Tax return in order to file for the period of time that you resided in a jurisdiction for which we are the tax administrator. If you have no earned income, we will update our records to reflect that information.
Q. How can I obtain a form for paying my local Earned Income
A. Forms are available from Berkheimer Associates. You can reach customer service and download forms from their website at
Berkheimer Associates www.hab-inc.com
Effective January 1, 2008, the Township enacted the Local Services Tax (LST). This tax will be collected by Berkheimer Associates on behalf of the Township. The purpose of this tax is to fund police, fire and/or emergency services and road construction and/or maintenance.
All persons employed for any length of time during the year in the Township are required to pay an annual tax of $52 for the privilege of working in the Township. Employers in the Township are required to withhold this tax in equal amounts from every paycheck quarterly from employees and remit to Berkheimer. A refund may be requested in writing from Berkheimer Associates if an employee earns less than $12,000, from all income sources, not just Limerick employers, for the respective year.
If an employee knows he/she will earn less than $12,000, he/she may complete
an Exemption Certificate and submit it to his/her employer. If you are self-employed
you are required to register with the Township and the necessary forms will be
mailed to you.
Berkheimer Associates www.hab-inc.com