What Is Per Capita Tax

What Is Per Capita Tax

What Is Per Capita Tax is a fixed-rate local tax applicable to all adult residents living within a taxing jurisdiction. In most areas, “adult” refers to individuals aged 18 or older. This tax is an annual obligation solely based on residency and does not rely on employment or property ownership. Under ACT 511, municipalities and school districts have the authority to collect a $10.00 per capita tax, and under ACT 679-School Tax Code, school districts can impose an additional $5.00 per capita tax.

What is the Occupation Assessment, Flat Occupation Tax?

What Is Per Capita Tax
What Is Per Capita Tax

Occupation taxes are imposed on all residents who hold occupations. The Occupation Assessment Tax may be a flat tax rate or an assessed value, depending on your occupation.

How is my occupation value determined?

What Is Per Capita Tax
What Is Per Capita Tax

Each County in the Commonwealth establishes its list of occupation codes and assigns a value to each occupation. These values are then applied to the millage rate (a mill represents $1.00 of tax per $1,000 of assessed value) to calculate the tax amount owed.

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What is the purpose of this tax?

Municipalities and school districts that levy one or both of these taxes use the revenue generated to finance programs and services offered to the residents of the taxing jurisdiction.

Do I have to pay these taxes if I rent?

What Is Per Capita Tax
What Is Per Capita Tax

Whether you rent or own, if you reside within a taxing district, you are obligated to pay these taxes to that district.

Is this tax withheld by my employer?

The Per Capita/Occupation Taxes are NOT withheld by your employer. It’s essential not to confuse these taxes with the Local Services Tax, which is typically withheld by the employer.

Will my mortgage company cover the Per Capita Tax along with my property tax?

No, your mortgage company will not pay your Per Capita Tax.

How many Per Capita and/or Occupation Assessment taxes do I need to pay?

What Is Per Capita Tax
What Is Per Capita Tax

Depending on the district you reside in, the County, Township/Municipality, and School District can each enact a Per Capita Tax and Occupation Tax.

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Is there a penalty for late payment?

Yes, a penalty of up to 10% of the face amount of the bill is applied if it is not paid by the due date on the tax bill.

Can I request an exemption from this tax?

Cameron County offers exemptions for the Occupation/Per Capita Tax, such as Students, Income, and Active Military. Your bill contains a list of acceptable exoneration criteria. Exemptions are valid for the current year only and include the following criteria:

  • Full-time student
  • Full-time member of the military
  • Single person with an annual income less than $5,000
  • Married couple with a combined annual income of less than $10,000

Why am I receiving this tax bill for the first time?

Several sources may have provided your information, resulting in your first tax bill:

  • An annual review of Earned Income Tax rolls identified missing taxpayers, who were then added and billed for the current year.
  • You recently moved into the area, either through home purchase or rental, and as a new resident, you are billed for the current year.
  • You turned 18 and are now subject to the tax.

What if I moved out before the tax bill was issued?

If you moved out of Cameron County before the tax bill was issued, return the bill to the Cameron County Assessment Office along with documentation of your new residence (e.g., copy of driver’s license, utility bill, tax notice) for the relevant period.

What should I do if the person named on the bill has passed away?

If the taxpayer named on the bill has passed away, return the bill to the Cameron County Assessment Office, indicating the date of passing. The individual will be removed from the system, and no future bills will be sent.

What should I do if I received multiple bills in the same name?

Please contact the Cameron County Assessor’s Office to address the issue.

What if I did not receive a bill or lost my bill?

If you did not receive a bill or lost it, you can contact the Cameron County Assessment Office or your local tax collector for a duplicate tax bill. Failure to receive your tax bill does not exempt you from tax payment, nor does it avoid penalties or interest for delayed payment.

What happens if I fail to pay my bill?

Failure to pay your tax bill will result in the bill being turned over to a collection agency, which may assess processing fees of $75 or more. The County, Township/Municipality, School District, and/or Tax Collector will not receive any additional amounts.

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