What is a Non-Real Estate Per Capita Tax?
Any individual with primary residence in the municipality or school district listed on the tax bill, that will be at least 18 years of age at any time within the tax year is required to pay the ACT 511 Per Capita tax. (Not all municipalities/school districts assess this tax.)
I received a Non-Real Estate Per Capita Tax for someone that doesn’t live in the District anymore?
If the individual listed on the tax statement has moved out of the municipality or school district listed on the tax bill prior to the beginning of the tax year, NO TAX IS DUE. Verification of the new address, as well as the original statement must be mailed to the tax office in order to be exonerated.
What should I do if I received a Non-Real Estate Per Capita Tax for someone that is deceased?
If the individual listed on the tax statement is deceased, please return the statement along with a copy of the death certificate if available. If the death certificate isn’t available, please send a letter that includes the date of passing.
Is this tax withheld by my employer?
No. Per Capita is not withheld by your employer.
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