County Will No Longer Levy Per-Capita Tax
Critics of the per-capita tax have long held that it violates the 14th Amendment of the Constitution (Equal Protection Clause) because, as a practical matter — although it is by law supposed to cover all adults over the age of 18, regardless of income — it has been applied unevenly. A complete record cannot be established. Nonpermanent residents, such as college students and adult children, move in and out of the area throughout the year. There is no proactive procedure in existence to ensure all those who are required to pay the tax can be billed.
To cover the revenue shortfall and cover other rising expenses, the commissioners’ resolution rounds the 14.55-mill real estate tax up to an even 15 mills, which will result in an increase of $9.00 for the average residential property owner in Potter County.
The county’s 2013 budget has been on display at the Gunzburger Building and is scheduled for an adoption vote at 11 am Thursday, Dec. 27, during the commissioners’ public meeting.