Per Capita Tax Roll

Per Capita Tax Roll

Each Adams County resident, eighteen years of age or older, is listed on the per capita (per person) tax rolls and liable for per capita taxes levied by the taxing bodies.  There are approximately 70,700 taxpayers listed on the per capita rolls.  Information gathered is also used to by school districts for long range planning.

Per municipal ordinance, all owners of rental properties must submit a list of names and addresses of all the tenants occupying the rental property.  And, thereafter, all changes of tenants as the changes occur.  Owners, of dwellings that are not owner occupied, may be sent landlord/tenant letters in order to determine if the dwelling is used as a part-time residence or has tenants.

Out of 34 municipalities, 32 levy the tax, ranging from $2.00 to $10.00.  The County levies a $5.00 per capita tax.  4 of the 6 school districts in the County levy a $10.00 per capita tax. 

This tax is levied based on a calendar year, the municipal and county bill is mailed March 1st.  The school district bill is mailed July 1st of each year.

If you are a new resident to Adams County or have recently moved out of the County, please notify the Tax Services Office at taxoffice@adamscounty.us, with your new address and contact information.