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Calendar
Tax Rates
| Year | Rate per $100.00 Assessed Value | Sample Calculation |
| 2022 | $0.082 | $100,000/100 x .082 = $82.00 |
| 2021 | $0.082 | $100,000/100 x .082 = $82.00 |
| 2020 | $0.091 | $100,000/100 x .091 = $91.00 |
| 2019 | $0.091 | $100,000/100 x .091 = $91.00 |
| 2018 | $0.10 | $100,000/100 x .10 = $100.00 |
| 2017 | $0.10 | $100,000/100 x .10 = $100.00 |
| 2016 | $0.11 | $100,000/100 x .11 = $110.00 |
| 2015 | $0.11 | $100,000/100 x .11 = $110.00 |
| 2014 | $0.13 | $100,000/100 x .13 = $130.00 |
| 2013 | $0.13 | $100,000/100 x .13 = $130.00 |
| 2012 | $0.13 | $100,000/100 x .13 = $130.00 |
| 2011 | $0.13 | $100,000/100 x .13 = $130.00 |
| 2010 | $0.11 | $100,000/100 x .11 = $110.00 |
| 2009 | $0.11 | $100,000/100 x .11 = $110.00 |
| 2008 | $0.09 | $100,000/100 x .09 = $90.00 |
| 2007 | $0.07 | $100,000/100 x .07 = $70.00 |
| 2006 | $0.08 | $100,000/100 x .08 = $80.00 |
| 2003 -2005 | $0.09 | $100,000/100 x .09 = $90.00 |
| 2002 | $0.13 | $100,000/100 x .13 = $130.00 |
| 2001 | $0.15 | $100,000/100 x .15 = $150.00 |
| 2000 | $0.17 | $100,000/100 x .17 = $170.00 |
| 1999 | $0.21 | $100,000/100 x .21 = $210.00 |
RATES BELOW ARE FOR THE 2022 TAX YEAR
BANK STOCK
Rate per $100 of net capital = $0.80
Sample calculation:
Net capital of $10,000 = $10,000 / 100 x 0.80 = $80
BUSINESS EQUIPMENT
Rate per $100.00 assessed value = $1.00
Sample calculation:
Assessed value of $10,000 = $10,000 / 100 x 1.00 = $100
BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSES
Rate per $100 of gross receipts which are below the State allowed maximums:
$0.08 Contracting
$0.10 Retail Sales
$0.20 Financial, Real Estate & Professional Services
$0.14 Repair, Personal, Business & Other Services
The business license tax for new businesses is the greater of a $24 (minimum), or the actual tax amount based on estimated gross receipts.
MACHINERY & TOOLS
Rate per $100 assessed value equals $0.80
Sample calculation:
Assessed value of $10,000 = $10,000 / 100 x 0.80 = $80
PERSONAL PROPERTY - other than vehicles
Rate per $100.00 assessed value= $1.00
Sample calculation:
Assessed value of $10,000 = $10,000 / 100 x 1.00 = $100
PERSONAL PROPERTY - vehicles
Rate per $100 assessed value equals $0.75
Sample calculation based on NADA value of $10,000 =
10,000 / 100 x 0.75= $75
(Sample Does Not Reflect Tax Relief Amounts)
PUBLIC SERVICE CORPORATIONS
Real Property Rate per $100 assessed value = $0.082
Personal Property Rate per $100 assessed value = $0.75
Sample calculations:
Real Property Assessed value of $100,000 = $100,000 / 100 x 0.082 = $82
Personal Property Assessed value of $10,000 = $10,000 / 100 x 0.75 = $75
SPECIAL TAX
Southridge Service District - there shall be an additional tax of three cents ($0.03) for every one hundred dollars ($100) of the assessed value thereof.
Sample calculation:
Real Property Assessed Value of $100,000 = $100,000 / 100 x.082 = $82
+
Service District Assessed Value of $100,000 = $100,000 / 100 x.03 = $30
Total Tax = $112
Lafayette Ridge Service District - there shall be an additional tax of five cents ($0.05) for every one hundred dollars ($100) of the assessed value thereof.
Sample calculation:
Real Property Assessed Value of $100,000 = $100,000 /100 x 0.082 = $82
+
Service District Assessed Value of $100,000 = $100,000 / 100 x 0.05 = $50
Total Tax = $132
Willow Shade District - there shall be an additional tax of two cents ($0.02) for every one hundred dollars ($100) of the assessed value thereof.
Sample calculation:
Real Property Assessed Value of $100,000 = $100,000 /100 x 0.082 = $82
+
Service District Assessed Value of $100,000 = $100,000 / 100 x 0.02 = $20
Total Tax = $102