Property Taxes

Understanding Your Property Tax Bill

Understanding Your Property Tax Bill

The assessed value for a given property is determined by the property type. Residential, agricultural, and commercial properties all have different assessment factors.

The assessment factors are as follows:

  • Residential Properties - 19%
  • Agricultural Properties - 12%
  • Commercial Properties - 32%

Where Do Your Property Tax Dollars Go?

  • In the example below, a home with a determined market value of $300,000 is assessed at a rate of 19% (residential assessment factor).
  • The assessed value of this home is $57,000 ($300,000 x 19%).
  • The assessed value is then divided by 100 and then multiplied by the total effective tax levy rate ($57,000/100 x 7.1701), which results in a total property tax bill of $4,086.96.
  • Of this total bill, the City of Smithville will receive $235.18.
  • This breaks down to $19.59 per month to support city services which includes police protection, street maintenance, park maintenance, and development/planning services, etc. 

Where Do Your Property Tax Dollars Go