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 & Tools Tax


  • $3.57 per $100 of assessed value
    • Assessed value is 10% of original capitalized cost excluding capitalized interest

Merchants Capital Tax


  • $1.90 per $100 of assessed value
    • Assessed value is 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