Finance & City Clerk

Water, Sewer & Tax Rates

Water and Sewer

FOR CURRENT WATER & SEWER RATES
click here.


Tax Structure

 

Local City

County

Property Tax - Rate Per $100 Value

$1.80

$2.10

Ratio of Assessment

Residential

25%

25%

Industrial

40%

40%

Personal (Equipment)

30%

30%

(Inventory Tax) Raw Materials Only

Bonded Debt

$19,223,870

$21,844,288

Assessed Valuation

$150,796,400

$667,195,387

School Tax

None

None

Sales Tax

2.75

2.75

Hotel-Motel Tax

5%

5%

State

Sales Tax

7% (6% for food and food ingredients for human consumption)

Income Tax

Personal

6% on Interest & Dividends

Corporate (Excise)

6.5% of Net Earnings

Franchise Tax

.25 per $100 of Capital Properties

Unemployment Tax

New Employers

2.7% of First $7,000

 

City Water Customers

Tap & meter size

Municipal

Regional

5/8" x 3/4"

$650

$1,200

3/4" water line

$750

$1,300

1" water line

$850

$1,400

11/2" water line

$950

$1,500

2" water line

$1,400

$1,900

3" water line

$2,600

$3,600

4" water line

$3,000

$4,500

6" water line

$5,000

$7,200

8" water line

$7,000

$9,600

 

City Sewer Customers

Sewer tap fees

Municipal

Regional

New residence

$1,400

$2,000

New residence within a new subdivision where all lines
and taps are installed by the developer per city
standards/approval

$600

$800

Additional residential units on same lot -- connected
with existing tap*

$400

$650

Small commercial users, service stations, etc.

$1,400

$2,200

Car washes per bay

$1,600

$2,200

Apartments, mobile home parks, condominiums,
multi-dwelling complexes: 50 units or less, per unit

$1,400

$2,200

Apartments, mobile home parks, condominiums,
multi-dwelling complexes: over 50 units, per unit

$1,000

$1,250

Factories, commercial structures, offices, schools:

Factories (first 10,000 square-feet floor space), also
shopping centers, warehouses, office buildings,
schools, etc.

$1,800

$2,400

Each additional 10,000 square-feet of floor space

$950

$1,400

Hotels, motels, hospitals, nursing homes, retirement
homes for each rental room

$900

$1,200

Residences which cannot use the available public
gravity sewer without the necessity of a sewer pump**

$900

$1,200

 *Unauthorized Taps: If an additional unit on the same lot or connecting lot is found to be connected to the Elizabethton Sewer System without authorization and payment of the above fee, the fee assessed will be double.

**This requires a written evaluation by the water resources division and approval by the city manager. Sewage pumps and tanks must be purchased and installed by the customer. Said pumps and tanks remain the property of the customer and must be maintained by the customer. 
(Ord. #51-13, July 2015)

 


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