General County Assessment Law requires counties to set occupation assessments based on occupation, calling or job title of an individual. In Adams County, occupation assessment ranges from “0” for unemployed persons to “800” depending on one’s job title. This information is available to the taxing bodies for taxation purposes.
Currently, eight municipalities set tax rates in the form of percentage or millage rates to levy an occupation tax. Although the Tax Serviced Department is responsible for setting occupation assessments, the County does not levy an occupation tax. No school districts currently levy an occupation tax.
In a municipality that uses a millage rate of 30 mills, a 300 assessment would calculate as: 300 x 30 mills = $9.00 occupation tax.
A municipality that uses a percentage rate of 30%, a 300 assessment would calculate as: 300 x 30% = $90.00 occupation tax.
This tax is levied based on a calendar year and is mailed March 1st each year.
Contact the Tax Services Department, if you start a part-time job, retire or your occupation changes, to assure the tax records reflect the change correctly.
If you wish to submit a request, to have your occupation assessment changed, complete the “Occupation Assessment Change Request” form.