Jurisdiction
Township of Lower Macungie, Pennsylvania
Address
3400 Brookside Road, Macungie, PA 18062
Contact
- url: https://www.lowermac.com/284/Permits
- phone: 610-966-4343
Roofing permit required
Required
Contractor registration required
Required
Permit process note
Section 5-107 of the Township Code (added by Ord. 2005-13, December 1, 2005) says "permits are required for all residential alterations and repairs pursuant to the International Residential Code 2003, Chapter 1, § 105, or any subsequent edition thereof or amendment thereto, unless otherwise exempted by this section," and makes occupancy of work done without a required permit unlawful "unless the alteration or erection would otherwise have been exempt from permit requirements pursuant to International Residential Code 2003, § R105.2." It names no roof work. The department's own lists name no roof work either way. Its answer to "When do I need a residential building permit?" (read October 6, 2026) says "The following Residential projects (not all-inclusive) require a permit" and gives examples without roofing; its Residential Permit Requirements sheet lists for a building permit "New construction, additions, structural alterations or demolition of residential structures" and says "Other permits may be necessary as this is not a complete listing." The 2026 fee schedule's residential building permit fees have no roofing line; its line "Roof Replacement - Building Permit Only" sits under "Building Permit Fees (Commercial)." Under state law, Act 45 says the Act "shall not apply to" "Alterations to residential buildings which do not make structural changes or changes to means of egress, except as might be required by ordinances in effect pursuant to section 303(b)(1) or adopted pursuant to section 503" or to "Repairs to residential buildings, except as might be required by ordinances in effect pursuant to section 303(b)(1) or adopted pursuant to section 503" (section 104(b)(5) and (6)), and of a municipal ordinance that adds to the code, section 503(c) says "An ordinance under this subsection shall not be effective nor enforceable unless subsections (d), (e), (f), (g), (h) and (i) have been satisfied." This record does not decide whether the municipality's requirement is one adopted under section 503 or kept in effect by section 303(b)(1). The Department of Labor and Industry's register of municipal code change ordinances lists a Township ordinance, enacted December 1, 2005, with an approval letter mailed October 20, 2005, that "Requires a building permit for all residential alterations or repairs, except for those excluded by the International Residential Code." In practice, expect the Township to treat a reroof as permit work under Section 5-107. The fee schedule says "In the event construction commenced prior to first obtaining the necessary permit, the applicable fee shall be increased by 100%." The department's sheet says "All Home-Improvement Contractors must provide proof of current PA Registration with the State Attorney General and current Workers Compensation Insurance." Applications are made on the Township's residential permit application at 3400 Brookside Road, Macungie (610-966-4343); the permit department is open Monday through Friday, 8 a.m. to 4:15 p.m. Section 5-107 still names the 2003 International Residential Code "or any subsequent edition thereof," while the Permits page says the Township enforces the 2021 codes; this record has not read the 2003 edition's permit exemption text. Read for this answer: Chapter 5, Part 1 of the Township Code, Uniform Construction Code (Sections 5-101 to 5-108), in full; a search of the whole Township Code for "roof," which found no other permit provision naming roof work; the department's Permits page, permit FAQ, Residential Permit Requirements sheet and residential permit application; and the 2026 fee schedule.
Adopted code
The 2021 International Residential Code, as adopted by the State in the Pennsylvania Uniform Construction Code (UCC). 34 Pa. Code 403.21(a)(7) adopts "The 'International Residential Code of 2021,' except that:" followed by the State's list of exclusions and modifications, effective January 1, 2026 (55 Pa.B. 7701). None of the State's changes touches Chapter 9, Roof Assemblies, or Section R803, Roof Sheathing, so those apply as the International Code Council publishes them. Work on existing buildings is also pointed to the State's existing-building code: "The repair, alteration, change of occupancy, addition and relocation of existing buildings must comply with Chapter 34 of the 'International Building Code of 2021' or with the 'International Existing Building Code of 2021'" (34 Pa. Code 403.21(f)). The UCC is the minimum everywhere in the state: "no municipality may propose or enact any ordinance which is less than the minimum requirement of the Uniform Construction Code" (Pennsylvania Construction Code Act, Act 45 of 1999, section 503(b)). The Act also lists work it "shall not apply to", including "Alterations to residential buildings which do not make structural changes or changes to means of egress" or to "Repairs to residential buildings," in each case "except as might be required by ordinances" kept in force under section 303(b)(1) or adopted under section 503 (Act 45 section 104(b)(5) and (6); 34 Pa. Code 403.1(b)(8) and (9)). The Act defines a repair as "The reconstruction or renewal of any part of an existing building for the purpose of its maintenance." So whether the code's roofing rules reach a given house reroof depends on the municipality's own ordinances. Everything above is Pennsylvania state law, the same in every municipality. Locally, Lower Macungie Township administers the code itself: Section 5-101 of the Township Code says the Township "hereby elects to administer and enforce the provisions of the Pennsylvania Construction Code Act," its Permits page says the department "is primarily responsible for building, zoning, sign and fire prevention permit review, issuance and inspection," and it names the Director of Community Development as the Township's designated Building Code Official. Section 5-102 adopts the Uniform Construction Code "as amended from time to time" as the Township Building Code, and the Permits page says the Township "has adopted the standards of the Pennsylvania Uniform Construction Code that enforces the 2021 International Codes as amended." Section 5-107 of the Township Code (added by Ord. 2005-13, December 1, 2005) says "permits are required for all residential alterations and repairs pursuant to the International Residential Code 2003, Chapter 1, § 105, or any subsequent edition thereof or amendment thereto, unless otherwise exempted by this section," and makes occupancy of work done without a required permit unlawful "unless the alteration or erection would otherwise have been exempt from permit requirements pursuant to International Residential Code 2003, § R105.2." It names no roof work. Section 5-107 still names the 2003 International Residential Code "or any subsequent edition thereof," while the Permits page says the Township enforces the 2021 codes; this record has not read the 2003 edition's permit exemption text. Chapter 5, Part 1 changes nothing in the code's roofing provisions.
Impact-resistant roofing
Not required — No impact-resistance requirement under state law. The State's adoption of the 2021 International Residential Code (34 Pa. Code 403.21) contains no hail or impact rule, and it makes no change to the code's roof assemblies chapter, which itself has no UL 2218, Class 4 or hail-impact requirement for roof coverings. A municipality could add one only by an ordinance that equals or exceeds the Uniform Construction Code under Act 45 section 503, filed with the Department of Labor and Industry; none of the filings on the Department's register of municipal code change ordinances mentions hail or impact resistance. An owner may still choose an impact-rated roof covering. Everything above is Pennsylvania state law, the same in every municipality. Locally, Lower Macungie Township administers the code itself: Section 5-101 of the Township Code says the Township "hereby elects to administer and enforce the provisions of the Pennsylvania Construction Code Act," its Permits page says the department "is primarily responsible for building, zoning, sign and fire prevention permit review, issuance and inspection," and it names the Director of Community Development as the Township's designated Building Code Official. Chapter 5, Part 1 of the Township Code, read in full, and the department's permit pages set no UL 2218, Class 4 or hail-impact requirement.
Repair permit threshold
Lower Macungie Township requires permits for house repairs by ordinance and sets no size threshold for roof work. Section 5-107 of the Township Code (added by Ord. 2005-13, December 1, 2005) says "permits are required for all residential alterations and repairs pursuant to the International Residential Code 2003, Chapter 1, § 105, or any subsequent edition thereof or amendment thereto, unless otherwise exempted by this section," and makes occupancy of work done without a required permit unlawful "unless the alteration or erection would otherwise have been exempt from permit requirements pursuant to International Residential Code 2003, § R105.2." It names no roof work. Section 5-107 still names the 2003 International Residential Code "or any subsequent edition thereof," while the Permits page says the Township enforces the 2021 codes; this record has not read the 2003 edition's permit exemption text. The department's own lists name no roof work either way. Its answer to "When do I need a residential building permit?" (read October 6, 2026) says "The following Residential projects (not all-inclusive) require a permit" and gives examples without roofing; its Residential Permit Requirements sheet lists for a building permit "New construction, additions, structural alterations or demolition of residential structures" and says "Other permits may be necessary as this is not a complete listing." The 2026 fee schedule's residential building permit fees have no roofing line; its line "Roof Replacement - Building Permit Only" sits under "Building Permit Fees (Commercial)." Under state law, Act 45 says the Act "shall not apply to" "Alterations to residential buildings which do not make structural changes or changes to means of egress, except as might be required by ordinances in effect pursuant to section 303(b)(1) or adopted pursuant to section 503" or to "Repairs to residential buildings, except as might be required by ordinances in effect pursuant to section 303(b)(1) or adopted pursuant to section 503" (section 104(b)(5) and (6)), and of a municipal ordinance that adds to the code, section 503(c) says "An ordinance under this subsection shall not be effective nor enforceable unless subsections (d), (e), (f), (g), (h) and (i) have been satisfied." This record does not decide whether the municipality's requirement is one adopted under section 503 or kept in effect by section 303(b)(1). The Department of Labor and Industry's register of municipal code change ordinances lists a Township ordinance, enacted December 1, 2005, with an approval letter mailed October 20, 2005, that "Requires a building permit for all residential alterations or repairs, except for those excluded by the International Residential Code." State law sets no square-footage or percentage threshold for roof work; any threshold is set locally. The Uniform Construction Code "does not apply to" "Alterations to residential buildings which do not make structural changes or changes to means of egress, except as required by ordinances in effect under sections 303(b)(1) or 503 of the act" or to "Repairs to residential buildings, except as required by ordinances in effect under sections 303(b)(1) and 503 of the act" (34 Pa. Code 403.1(b)(8) and (9)), and "A permit is not required for the exceptions listed in § 403.1(b) (relating to scope) and the following, if the work does not violate a law or ordinance" (34 Pa. Code 403.62(c)). For houses the regulation adds: "An ordinary repair does not require a permit." Its list of work that is not an ordinary repair names cutting away a load-bearing wall, "The removal or cutting of any structural beam or load-bearing support," changes to a required means of egress, and new or relocated piping, wiring or mechanical work (34 Pa. Code 403.62(d)); roofing is not named. A municipality may require more: under Act 45 section 503(c) it "may enact ordinances pursuant to this section which adopt additional code requirements for alterations or repairs to residential buildings," after a public hearing and after filing the proposed ordinance with the Department of Labor and Industry. These rules concern a "Residential building," which the regulation defines as "Detached one-family and two-family dwellings and townhouses which are not more than three stories above grade plane in height with a separate means of egress and their accessory structures" (34 Pa. Code 401.1). Everything above is Pennsylvania state law, the same in every municipality. Locally, Lower Macungie Township administers the code itself: Section 5-101 of the Township Code says the Township "hereby elects to administer and enforce the provisions of the Pennsylvania Construction Code Act," its Permits page says the department "is primarily responsible for building, zoning, sign and fire prevention permit review, issuance and inspection," and it names the Director of Community Development as the Township's designated Building Code Official. Chapter 5, Part 1, read in full, names no roof work and sets no threshold for it.
Roof layer limit / recover
Two layers at most where the state code reaches the job. Pennsylvania adopts the 2021 International Residential Code without changing its reroofing section, R908 (34 Pa. Code 403.21(a)(7); the State's list of changes names no Chapter 9 section). Section R908.3.1.1 says "A roof recover shall not be permitted where any of the following conditions occur," and the third condition is "Where the existing roof has two or more applications of any type of roof covering." So one existing layer may be covered once, and a roof that already has two layers is torn off to the deck. The same section also bars a recover "Where the existing roof or roof covering is water soaked or has deteriorated to the point that the existing roof or roof covering is not adequate as a base for additional roofing" and "Where the existing roof covering is slate, clay, cement or asbestos-cement tile." The existing-building code the State also adopts, the 2021 International Existing Building Code (34 Pa. Code 403.21(f)), carries the same three conditions in Section 705.2.1.1. These rules bind work the Uniform Construction Code reaches. The Act does not apply to "Repairs to residential buildings" or to alterations that make no structural change, "except as might be required by ordinances" (Act 45 section 104(b)(5) and (6)), so whether R908 binds a particular house reroof turns on that exclusion and on the municipality's own ordinances. Everything above is Pennsylvania state law, the same in every municipality. Locally, Lower Macungie Township administers the code itself: Section 5-101 of the Township Code says the Township "hereby elects to administer and enforce the provisions of the Pennsylvania Construction Code Act," its Permits page says the department "is primarily responsible for building, zoning, sign and fire prevention permit review, issuance and inspection," and it names the Director of Community Development as the Township's designated Building Code Official. Chapter 5, Part 1 of the Township Code, read in full, changes nothing in the code's roofing provisions, and the department's pages say nothing on roof layers. Section 5-107 still names the 2003 International Residential Code "or any subsequent edition thereof," while the Permits page says the Township enforces the 2021 codes; this record has not read the 2003 edition's permit exemption text.
Deck & sheathing requirements
State rules from the base code, where the state code reaches the job. Pennsylvania adopts the 2021 International Residential Code without changing Section R803, Roof Sheathing (34 Pa. Code 403.21(a)(7); the State's changes to Chapter 8 are to ridge framing and attic ventilation). Lumber roof sheathing follows Table R803.1: over rafters or beams 24 inches apart it must be at least 5/8 inch net thick. Wood structural panels "shall be identified for grade, bond classification and performance category by a grade mark or certificate of inspection issued by an approved agency," and their spans "shall not exceed the values set forth in Table R503.2.1.1(1) or APA E30." For shingles, "Asphalt shingles shall be fastened to solidly sheathed decks" (R905.2.1), and on any reroof "The structural roof components shall be capable of supporting the roof covering system and the material and equipment loads that will be encountered during installation of the roof covering system" (R908.2). These rules bind work the Uniform Construction Code reaches; the Act does not apply to "Repairs to residential buildings" or to alterations that make no structural change, "except as might be required by ordinances" (Act 45 section 104(b)(5) and (6)). Act 45 section 104(b)(5) excludes alterations "which do not make structural changes or changes to means of egress" and says only that "a structural change does not include a minor framing change needed to replace existing windows or doors"; 34 Pa. Code 403.62(d)(2) lists "The removal or cutting of any structural beam or load-bearing support" as not an ordinary repair. Neither names roof sheathing; this record does not decide whether replacing it is either. Everything above is Pennsylvania state law, the same in every municipality. Locally, Lower Macungie Township administers the code itself: Section 5-101 of the Township Code says the Township "hereby elects to administer and enforce the provisions of the Pennsylvania Construction Code Act," its Permits page says the department "is primarily responsible for building, zoning, sign and fire prevention permit review, issuance and inspection," and it names the Director of Community Development as the Township's designated Building Code Official. Chapter 5, Part 1 of the Township Code, read in full, changes nothing in the code's roof sheathing provisions. The department's Residential Permit Requirements sheet lists "structural alterations" among building permit work and draws no line for roof sheathing. Section 5-107 still names the 2003 International Residential Code "or any subsequent edition thereof," while the Permits page says the Township enforces the 2021 codes; this record has not read the 2003 edition's permit exemption text.
Sales & use tax
6% Pennsylvania sales and use tax, with a local tax added on purchases made in Allegheny County (1%) and Philadelphia (2%). On a reroof the roofer pays the tax on the materials and does not add it to the homeowner's bill. The Department of Revenue says: "The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia." Roof work is a construction activity: the rule's list of items "presumed to become a permanent part of real estate" includes "Roofing (repairs)" (61 Pa. Code 31.11). For construction activities, "A contractor shall pay tax upon the purchase price ... of all property, including materials, equipment, components and supplies, which he furnishes and installs" (61 Pa. Code 31.12(a)(1)), and the rule's example says the contractor "does not charge sales tax on this transaction to his customer. The contractor may include the tax he must pay in his bid proposal but not as a separately stated item." Apart from limited exceptions set out in the rule, the same holds on jobs for tax-exempt owners: "a contractor erecting a building, repairing a roof, replacing a door for a governmental agency, ... school district, charitable or religious organization, and the like, shall pay tax upon the property which he consumes" (61 Pa. Code 31.13(a)). Everything above is Pennsylvania state law, the same in every municipality. Lower Macungie Township is in Lehigh County. Its permit department, which administers the Uniform Construction Code there, states nothing on sales tax in the permit pages and fee schedule read for this record.