What is the difference between the primary rate and the secondary rate?

All property taxes are calculated based on the Limited Primary Value (LPV). This is a value established by legislation based on a mathematical formula that limits the amount of increase in a year. Primary property taxes are levied for the maintenance and operation of:

  • Cities
  • Community College Districts
  • Counties
  • School Districts
  • Towns


Secondary property taxes are levied for special districts, voter approved bonds, and budget overrides.

Show All Answers

1. When are taxes due?
2. Can I make partial payments on my taxes?
3. Where do I send my tax payment?
4. Why do my taxes increase?
5. Why are my taxes more than my friends' when the homes have the same value?
6. What is the difference between the primary rate and the secondary rate?
7. What happens if I don’t pay my property taxes?
8. I just purchased / sold this property and am now being told that I am responsible for the full years taxes, why is that?
9. My mortgage company is responsible for paying my taxes. Why did I receive a bill?