Frequently Asked Questions

budget | Frequently Asked Questions

What is a mill levy?

One mill is $1.00 per 1,000 of assessed valuation.  For a home that is valued at $200,000, the assessed value would be 11.5% or $23,000.  One mill would be $23 in tax dollars.

What is ad valorem tax?

It is a tax based on value, or property tax. 

What is assessed valuation?

This is the taxable value of a property.  The rates used are set in the State Constitution.  For residential property it is 11.5%, commercial property is 25% and state assessed properties are 33.0%.

What is local sales tax?

The county voters passed a 1.0% countywide sales tax in 1994.  The countywide sales tax goes to the county and cities based on formulas.  The main purpose of this tax for the county was to build a new jail and health facility, and to reduce ad valorem taxes.

What is the fiscal year?

The county follows a calendar year, January to December.

What is the non-appropriated balance?

It is reserved as a carry-over to the next year.

What is the purpose of the county budget?

The annual budget provides the county with expenditure authority and authority to levy taxes to finance the expenditures.  It provides a financial plan on how the expenditures will be spent, including personnel, contractual services, and capital expenditures.