What is a Resident Tax?
On April 1, a tax of $10.00, which is known as the “Resident Tax” is assessed on every person in Salem from 18-65 years of age whether they are a citizen of the United States or an alien, except the surviving spouse of any veteran who served in the armed forces of the United States in any wars, conflicts or armed conflicts, and others by special exemption. Any person serving as a full time member of the United States Armed Services is exempt from the Resident Tax. Any person, unless otherwise exempted by this section, who becomes an inhabitant of the state after April 1 and prior to December 1 of any year shall be assessed the Resident Tax. These bills are mailed out the first week in April and are due upon demand. This tax must be paid before a motor vehicle can be registered. If this bill is paid after December 1st, it is considered delinquent and there is a $1.00 penalty added to the bill. To sign up as a resident please contact the Assessing office for the information required to p
