Tax Rate Schedules

  1. Business License
  2. Business-Related Taxes

Personal Property Tax Rate Schedule


Property Type Tax Rate
Tangible Personal Property
(cars, trucks, motorcycles,
boat trailers, utility trailers)
$4.50 per $100 of assessed value
(effective January 1, 2013)

$4.25 per $100 of assessed value
(effective January 1, 2006 to December 31, 2012)
Business Personal Property $4.50 per $100 of assessed value
(effective January 1, 2013)

$4.25 per $100 of assessed value
(effective January 1, 2006 to December 31, 2012)
Boats under 5 Tons $1.00 per $100 of assessed value
Boats over 5 Tons $0.90 per $100 of assessed value
Boat Motors, RVs and Campers $1.00 per $100 of assessed value
Airplanes .50 cent per $100 of assessed value
(effective January 1, 2016)

$2.10 per $100 of assessed value
(effective January 1, 1998 to December 31, 2015)
Mobile Homes $1.22 per $100 of assessed value
(effective January 1, 2013)
Machinery and Tools $3.75 per $100 of assessed value
(effective January 1, 2008)
Handicap Equipment and Disabled Vet $1.00 per $100 of assessed value
Public Service Corporation - Personal Property $1.22 per $100 of assessed value
(effective January 1, 2013)
Public Service Corporation - Airplanes, Cars, Trucks $4.50 per $100 of assessed value
(effective January 1, 2013)

$4.25 per $100 of assessed value
(effective January 1, 2006 to December 31, 2012)