Per Capita Tax:
A Per Capita Tax is a flat rate tax levied upon each individual, eighteen years of age or older, residing within the taxing district. The tax has no connection with employment, income, voting rights, or any other factor except residence within the community. Per capita tax for Grove City Borough is five dollars per individual, per capita tax for Mercer County is five dollars per individual, while per capita tax for Grove City School District is ten dollars per individual. A combined per capita tax is billed on August 1 of each year.

Per Capita Payment Schedule
$19.60 if paid in August or September
$20.00 if paid in October or November
$22.00 if paid after November 30th

*No payments will be accepted after 6:00pm on December 31 of the tax year.

Per Capita Exemptions (must be filed annually, forms at top of page):
1.	Borough/School District: Your income from all sources is less than $5,000 per year.
2.	County: Your income from all sources is less than $10,000 per year.