• Class II :  All property owned, used and occupied by owner exclusively for resident purposes and farms, used and occupied by their owners or bona fide tenants.
• Class III & IV:  All real and personal Property exclusive of Class I & III situated outside of a municipality.  (Class III) or within a municipality (Class IV) (rental and vacant) not used and occupied by the owner.

Estimating Real Estate & Personal Property Taxes

Appraised Value x 60% = Assessed Value

Assessed Value x Levy Rate = Taxes