Counties collect property taxes levied by themselves and taxing districts to provide local services. The state is responsible for overseeing property tax procedures to ensure they comply with state laws, but none of the money goes to the state. Property taxes apply to homes (including manufactured housing), farms, businesses, industry, warehouses, offices, and most privately owned real estate, as well as personal property such as machinery and equipment, and office furniture and equipment. Taxpayers must pay at least half of their property taxes by Dec. 20 and the other half by June 20. However, partial payments in increments of no less than $25.00 may be arranged with the County Treasurer. Contact the county assessor for specific information about valuation and the county treasurer about payments.

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Return to Property Tax Questions

The property tax rates applied to a property’s assessed value vary by location and change each year. For an example of the calculation of taxes, see question PTOT-5.

The statewide average property tax rate for each year from 2004 to 2008 is as follows:

2008 Average Urban Rate 1.179%
2008 Average Rural Rate 0.781%

2007 Average Urban Rate 1.140%
2007 Average Rural Rate 0.752%

2006 Average Urban Rate 1.205%
2006 Average Rural Rate 0.784%

2005 Average Urban Rate 1.570%
2005 Average Rural Rate 1.125%

2004 Average Urban Rate 1.658%
2004 Average Rural Rate 1.190%

These figures are only a general guide. Please contact the county treasurer for the tax rate information.

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