| tax rate | Residential: base $500 + 0.00001% (≤$66,667) or 0.0075%/7.5 mils (>$66,667); Vacant Land: base $300 + 0.00001% (≤$40,000) or 0.0075%/7.5 mils (>$40,000); Commercial: base $400 + 0.00001% (≤$38,095) or 0.0105%/10.5 mils (>$38,095); Small Structures: base $30 + 0.00001% (≤$2,857) or 0.0105%/10.5 mils (>$2,857); Business rates vary by class from 5 mils (Personal Care Homes) to 50 mils (Financial Institutions, Industrial Plants); Business with no fixed address: 5% of Gross Revenue or $500 whichever is greater; Utilities: 2.5% of Gross Revenue | "2026 TAX STRUCTURE" rate schedule (Property & Water and Business Tax Information sections) |
| due dates | May 31, 2026 | "ALL TAXES ARE DUE AND PAYABLE BY MAY 31, 2026" |
| penalty interest | Simple interest of 2% per month on all accounts in arrears (unless a payment plan is in place) | "Simple interest of 2% per month will be charged on all accounts in arrears" |
scout note
2026 rates: residential and vacant land 7.5 mils (base $500 residential, $300 vacant); commercial 10.5 mils (base $400); water/sewer $420 residential; business tax classes 5-36 mils with $350 base. Taxes due May 31, 2026 with 2% monthly interest on arrears.