| tax rate | Residential: 3 mils (min $20.00); Commercial: 5.5 mils (min $175.00); Business Tax: Retail 3.0 mils, Takeout/Restaurant 12.0 mils, General Commercial 12.0 mils, Manufacturing 10.0 mils, Mining Quarry 80.0 mils, Hotels/Motel/Efficiency 12.0 mils, B&B 10.0 mils, Professional Offices 20.0 mils, Oil & Liquefied Petroleum Gas 125.0 mils, no assessed value ¾ of 1% of gross revenue, utility companies 2.5% of gross revenue | Property Tax - Residential 3 mils; Property Tax - Commercial 5.5 mils |
| due dates | June 30, 2026; 20% discount on 2026 residential property tax and residential water fees paid in full by March 31, 2026 | "The Due Date for all Taxes is June 30, 2026" |
| penalty interest | 2% compound interest charged monthly on all accounts not paid in full by June 30, 2026 | "2% compound interest will be charged monthly on all accounts not paid in full by June 30, 2026" |
scout note
2026 structure: residential 3 mils (min $20), commercial 5.5 mils (min $175), business tax min $200 with sector mil rates, water $168 residential / $300 commercial, tax certificate $50, permit fees.