| tax rate | Residential: 8.3 mills; Commercial: 9.5 mills; Minimum Tax: $300.00; Business Tax classes range from 2.5% gross revenues (Class U) to 120 mills (Class F banks); Class B 12 mills; Class C 6 mills; Class D 20.5 mills; Class E 14 mills; Class G 14 mills; Class H 17.5 mills; Class I 41 mills; Class J 101 mills; Class P 28 mills; Class R 13 mills; Class S 20 mills; Class Z 18 mills; Class GR 3% gross revenue | Property Tax table: "Residential | 8.3 mills"; "Commercial | 9.5 mills"; Business Tax class tables throughout document |
| due dates | June 30th of each year (property taxes); water and sewer taxes may be paid monthly | "taxes not paid by June 30th of each year, with the exception of water and sewer taxes which may be paid monthly" |
| penalty interest | Compound interest on arrears at 5% above prime at January 1, 2026; interest on 2026 taxes effective April 1, 2026; seniors/pensioners & low income families exempt from interest on place of residence until November 30, 2026 | "Compound interest will be charged on arrears at 5% above prime at January 1, 2026"; "Interest on 2026 taxes effective April 1, 2026" |
scout note
rates page: 2026 residential 8.3 mills, commercial 9.5 mills (incl. apartments over 4 units and mixed use), minimum tax $300. Income-based residential tax reduction for primary residences: 40% (income to $25,000), 30% ($25,001-28,000), 20% ($28,001-30,000).