| Residential |
Tiered tax rate:
- Up to $1.5 million: 1.35%
- Over $1.5 million: 1.89%
Applies to improvements only
Rebate: Up to $675 for primary residence |
Tiered tax rate:
- Up to $400,000: 0.76%
- $400,000 to $1.5 million: 1.10%
- Over $1.5 million: 2.20%
Rebate: Up to $400 for primary residence |
Primary residence or long-term rental (SFR):
- ≤ Median ($378,000): 0.76%
- Median to < 2× median: 0.90%
- 2–4× median: 1.10%
- ≥ 4× median: 1.90%
Non-principal residence: Flat rate 1.90% |
| Multi-family |
Flat tax rate: 1.35% (land & improvements) |
Same tiered tax rates as residential
Max rate 1.89% if value > $2 million |
- Long-term rentals (land and improvements): 1.10%
- Short-term rental units: 1.90%
- Owner-occupied unit (primary residence): Residential tiered rates
|
| Commercial and Industrial |
Flat tax rate: 1.89% (land & improvements) |
Tiered tax rate:
- Up to $400,000: 1.40%
- Over $400,000: 1.89%
|
Tiered tax rate (Median = $379,000):
- < 6× median: 1.50%
- ≥ 6× median: 1.90%
|
| Non-qualified Agricultural |
- NQ land: 15.12%
- 1-acre homesite: 1.35%
|
- NQ land: 14.35%
- Improvements and 1-acre homesite: see residential tiered tax
|
- NQ land: 14.35%
- Improvements and 1-acre homesite: see residential tiered tax
|
| Qualified Agricultural |
- Ag land: 2.16%
- Improvements: 1.35%
|
- Ag land: 2.05%
- Improvements: see residential tiered tax
|
- Ag land: 2.05%
- Improvements: see residential tiered tax
- Non-principal residence: flat rate 1.35%
|
| Forestland |
- Forestland: 0.27%
- Improvements & 1-acre homesite: 1.35%
|
- Forestland: 0.37%
- Improvements & 1-acre homesite: see residential tiered tax
|
- Forestland: 0.37%
- Improvements & 1-acre homesite: see residential tiered tax
|
| Vacant Land (Residential) |
Flat tax rate: 1.35% |
Tiered tax rate:
- Up to $400,000: 0.76%
- $400,000 to $1.5 million: 1.10%
- Over $1.5 million: 2.20%
|
Flat tax rate: 1.90%
Exception: If a personal property manufactured home used as a primary residence or long-term rental sits on land under the same ownership, 1-acre of land qualifies for the tiered residential tax rate. |
| Vacant Land (Comm/Ind) |
Flat tax rate: 1.89% |
Tiered tax rate:
- Up to $400,000: 1.40%
- Over $400,000: 1.89%
|
Tiered tax rate (Median = $379,000):
- < 6× median: 1.50%
- ≥ 6× median: 1.90%
|
