Counties can levy up to 21 mills of property tax. Road Cities can levy up to 20 mills of property tax. Firemen's pension School districts must levy a 25-mill property tax, and there is no maximum levy. However, all school district millages must be approved by voters. Back To Top Procedure for Assessment and Collection Taxpayers living within a city are subject to city millage, county millage and school district millage.
Taxpayers living outside of a city are subject to county millage and school district millage.
The number of mills levied by the city, county and school district will vary from area to area depending on the number of mills approved by voters. Total millage is the sum of city, county and school district millage rates. Must send property tax bills to property owners by July 1. The collector begins collecting property taxes on the first business day in March and turns over property taxes to the county treasurer as they are collected. An Example Following are two hypothetical examples of how property taxes are computed for a taxpayer living in a city and for a taxpayer not living in a city.