Tax Rates

Real Estate Tax

$0.81 per $100 of assessed value

Personal Property Tax

$3.57 per $100 of assessed value

Business Personal Property Tax

$3.57 per $100 of assessed value

Machinery and Tools Tax

$3.57 per $100 of assessed value

  • assessed value = 10% of original capitalized cost excluding capitalized interest 

Merchants Capital Tax

$1.90 per $100 of assessed value

  • assessed value = 10% of market value

Aircraft Tax

$0.50 per $100 of assessed value

Contractor's License Tax

$0.10 per $100 of gross receipts

  • applies only if gross receipts exceed $100,000

Transient Occupancy Tax

8% of the amount paid for lodging to hotel, motel, boarding house or travel campground for continuous occupancy for fewer than 30 consecutive days

Public Service Corporations

  • Real Estate 
    • $0.81 per $100 of assessed value
  • Personal Property 
    • $3.57 per $100 of assessed value
  • Generating Facilities
    • $0.81 per $100 of assessed value 

 


Forms and Documents