Mill Levy & Tax Areas

Taxing Authorities & Mill Levy Reporting

The Assessor establishes property values. The local taxing authorities set mill levies; examples of taxing authorities include:

  • City
  • County
  • Fire protection
  • School district
  • Other special districts

The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. The taxing authorities will then certify mill levies to County Commissioners by December 15.

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