| Property Type |
Statute |
State Rate |
County Rate |
School Rate |
City Rate |
| Agricultural Products |
In Hands of
Producer or Agent |
132.020 (1) |
1.5 |
None |
None |
None |
In Storage -
Not at Mfg. |
132.200(6) |
1.5 |
4.5 |
None |
4.5 |
| Tobacco in Storage |
132.020 (1) |
1.5 |
1.5 |
None |
1.5 |
| Aircraft |
| Commercial |
132.020 (1) |
45.0 |
Full |
Full |
Full |
| Non-Commercial |
|
1.5 |
*** |
*** |
*** |
| Alcohol Production Facilities |
132.020 (1) |
.1 |
None |
|
|
| Art, Coin, and other Non-Household Collections |
|
45.0 |
Full |
Full |
Full |
Business Furniture
and Fixtures |
132.020 (1) |
45.0 |
Full |
Full |
Full |
Business Equipment
(non-manufacturing) |
132.020 (1) |
45.0 |
Full |
Full |
Full |
| Construction Equipment |
132.020 (1) |
45.0 |
Full |
Full |
Full |
| Distilled Spirits |
132.020 (10) |
5.0 |
Full |
Full |
Full |
| Distribution Center Goods |
|
.1 |
*** |
*** |
*** |
| Documented Boats |
|
1.5 |
*** |
*** |
*** |
| Drilling and Mining Equipment |
132.020 (1) |
45.0 |
Full |
Full |
Full |
| Farm Machinery |
| Used in Farming |
|
.1 |
None |
None |
None |
Dealers Inventory Under
Floor Plan Financing |
|
5.0 |
None |
None |
None |
| Fluidized Bed Energy Facilities |
132.020 (1) |
.1 |
None |
None |
None |
| Foreign Trade Zone Tangible Property |
|
.1 |
None |
None |
None |
| Industrial Revenue Bond Property |
|
1.5 |
None |
None |
None |
| Livestock and Poultry |
132.020 (1) |
.1 |
None |
None |
None |
| Manufacturer's Machinery |
132.020 (1) |
15.0 |
None |
None |
None |
| Manufacturer's Raw Materials and Goods in Process |
132.020 (10) |
5.0 |
None |
None |
None |
| Manufacturer's Finished Goods |
132.020 (10) |
5.0 |
*** |
Full |
*** |
| Materials and Supplies |
45.0 |
Full |
Full |
Full |
| Merchants Inventory |
132.020 (11) |
5.0 |
*** |
Full |
*** |
| Motor Vehicles |
| Regular |
132.487 |
45.0 |
Full |
Full |
Full |
| Recreational |
132.487 |
45.0 |
Full |
Full |
Full |
| Apportioned |
136.1873 |
* |
** |
** |
** |
| Historic |
132.020 (1) |
25.0 |
None |
None |
None |
| Dealer's Inventory |
132.020 |
5.0 |
None |
None |
None |
| Pollution Control Facilities |
132.020 (1) |
15.0 |
None |
None |
None |
| Precious Metals (bullion) |
132.020 (1) |
45.0 |
Full |
Full |
Full |
| Professional Trade Tools |
132.020 (1) |
45.0 |
Full |
Full |
Full |
| Radio-Television-Telephonic Broadcasting Equipment |
132.020 (1) |
15.0 |
None |
None |
None |
| Railroad Carlines |
136.120 |
* |
** |
** |
** |
| Railroad Operating Property |
| Intrastate |
|
10.0 |
* |
* |
* |
| Interstate |
|
* |
* |
* |
* |
| Recycling Equipment |
132.200 (16) |
45.0 |
None |
None |
None |
Research Libraries
(non-public, non-household) |
132.020 |
45.0 |
Full |
Full |
Full |
Telecommunications Equipment
(non-broadcasting) |
|
45.0 |
Full |
Full |
Full |
| Watercraft |
136.181 |
45.0 |
Full |
Full |
Full |