How is the tax rate established?

Three types of property are assessed and subject to taxes: Real Estate, Motor Vehicle, and Personal Property. Any land or buildings you own are considered real estate. Registered motorized or non-motorized vehicles, (including cars, trucks, trailers and motorcycles) are considered motor vehicles for tax purposes. Personal property is a general category including business equipment, machinery, furniture and fixtures either owned or leased by a business. Unregistered motor vehicles and campers kept at local campgrounds are also taxed as personal property.