Tax Rates

2009 Levy Rates

TAX CLASS DEFINITIONS

CLASS I

Farm personal property only (Class I is exempt effective after the 2007 tax year, per legislative session).

CLASS II

Real estate- homes lived in by the owner and actively farmed property.

Personal property- mobile homes (the owner does not own the land and lives in the mobile home).

CLASS III

Situated outside any municipality-----

Real estate- Commercial, rental, vacant (anything other than owner occupied).

Personal property- all vehicles, campers, boats, utility trailers, ATV’s Also business personal property, such as inventory, machinery and equipment.

CLASS IV

Situated inside a municipality-----

Real estate- Commercial, rental, vacant (anything other than owner occupied).

Personal property- all vehicles, campers, boats, utility trailer, atv’s Also business personal property, such as inventory, machinery and equipment.