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Label:
City code section
(Added by Ordinance 192185, effective June 26, 2026.)
- A. If the result obtained after indexing the tax for inflation is not a multiple of one dollar, the Division will round the increase to the next lower multiple of one dollar. If the result obtained after indexing is a decrease, the tax rate will remain at the prior tax year's level. The base amount for indexing is the indexed amount from the prior year before rounding.
- B. If the result obtained after indexing the exemption amounts for inflation is not a multiple of $500, the Division will round the increase to the next lower multiple of $500. If the result obtained after indexing is a decrease, the exemption amounts will remain at the prior tax year's level. The base amount for indexing is the indexed amount from the prior year before rounding.
- C. The Division will publish the adjustment amounts by November 15 prior to the start of the adjustment year. The Division will post the adjusted amounts on its website and in any other manner the Division deems reasonably calculated to inform the public of the adjusted amounts.