| tax rate | Residential/Commercial Property: base $300.00 + 0.00001% (≤$42,859) or 0.007% (7 mils) (>$42,859). Business taxes vary by category: 7 mils (motels/lounges/B&Bs) to 53 mils (mail order/utility/survey/insurance), with tiered base amounts of $100.00 + 0.00001% for assessed values below category thresholds. | "Property & Water" and "Business Tax Information" sections |
| due dates | ALL TAXES ARE DUE AND PAYABLE BY JUNE 30, 2026 | "ALL TAXES ARE DUE AND PAYABLE BY JUNE 30, 2026" |
| penalty interest | 2% compound monthly interest | "INTEREST: 2% compound monthly interest" |
scout note
2026 tax structure: residential/commercial 7 mils, base $300 up to $42,859 assessed value; water/sewer $500 res/$545 comm; utility tax 2.5%; business tax by class with $100 base.