What Is Millage Rate?

The tax rate used to calculate property taxes, expressed as dollars per $1,000 of assessed value. One mill equals $1 per $1,000.

Detailed Explanation

A "mill" is one-tenth of one cent, or $1 for every $1,000 of assessed value. When a county says its millage rate is 20 mills, that means you pay $20 per $1,000 of your property's assessed value. The formula is straightforward: Assessed Value / 1,000 x Millage Rate = Annual Property Tax. Millage rates are set by multiple taxing authorities, not just your county. Your total millage rate is typically the sum of rates from your county government, city or municipality, school district, and any special districts (fire, library, water management). Each authority sets its own rate, and they're all added together to determine your total bill. The term "millage" is used most commonly in Florida, Michigan, Pennsylvania, and other northeastern and midwestern states. Other states may call it the "tax rate" or "levy rate," but the math works the same way. During your appeal, you cannot challenge the millage rate itself, as that's set by elected officials through the budget process. What you can challenge is the assessed value that the rate is applied to. A successful appeal lowers your assessed value, which reduces your total bill even though the millage rate stays the same.

How It Varies by State

FloridaVaries by county (typically 15-22 mills)

TRIM notice shows proposed millage. Rate includes county, school, city, and special district mills combined.

MichiganVaries (avg ~40 mills total)

Includes state education tax (6 mills) plus local rates. Headlee Amendment caps annual increases.

PennsylvaniaVaries widely by municipality

School districts often account for the largest portion. Philadelphia uses a different system (assessed at 100%, single rate).

GeorgiaVaries by county (typically 25-35 mills)

Applied to the assessed value (40% of FMV), so effective rate is lower than the millage suggests.

Common Misconceptions

Myth:The millage rate is the same as the property tax rate

Reality:The millage rate is expressed per $1,000 of assessed value, while property tax rates are often quoted as a percentage of market value (effective tax rate). In a state with 40% assessment ratio and 30 mills, the effective rate is about 1.2% of market value.

Myth:A high millage rate always means high taxes

Reality:If the assessment ratio is low, a high millage rate may produce a moderate effective tax rate. Georgia's 40% ratio means 30 mills on a $300,000 home produces a $3,600 bill, not $9,000.

Myth:You can appeal the millage rate

Reality:Millage rates are set through the local government budget process, not individual property assessments. Your appeal targets the assessed value, not the rate.

Impact on Your Tax Bill

In Florida, if your home is assessed at $350,000 and the total millage rate in your county is 18.5 mills, your annual tax is $350,000 / 1,000 x 18.5 = $6,475. If you successfully appeal and reduce the assessment to $320,000, your new tax is $320,000 / 1,000 x 18.5 = $5,920. That's a savings of $555 per year from a $30,000 reduction in assessed value.

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