Personal property items taxed are motor vehicles, trailers, campers, boats and RV's. Mobile homes on individual lots are taxed as real property. Mobile homes in mobile home parks are taxed as personal property. Assessments are set annually as of January 1st. Personal property is assessed at average trade-in value by using a nationally recognized pricing guide.
Special levies added to tax bills fund specific needs and activities.
These levies include support for volunteer fire and rescue stations and gypsy moth abatement. Some properties are also located in special taxing districts established to fund the capital costs of water and sewer facilities and road improvements. Property located in any of the four unincorporated towns within the County's borders are subject to a separate tax levied by the respective town. Most real property owners also pay a stormwater management fee. Other property owners pay a fee based on the amount of impermeable area on the property.