About Carter County

Government

Business

Fees & Taxes

TAX STRUCTURE
Local City County
Property Tax - Rate Per $100 Value $2.30 $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 2.25 2.25
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

Stormwater Development Construction Fee Schedule
100 acres or more $2,500
75 to 99 acres $2,000
50 to 74 acres $1,500
40 to 49 acres $1,000
30 to 39 acres $750
20 to 29 acres $500
10 to 19 acres $400
5 to 9 acres $300
3 to 4 acres $250
1 to 2 acres $100
Less than 1 acre $75
For any divided property whether infrastructure is constructed or not.
Stormwater Commercial Construction Fee Schedule
$250,000 or more $2,500
$100,000 to $249,999 $2,000
$50,000 to $99,999 $1,500
$0.00 to $49,999 $1,000
For any Commercial/Industrial/Utility type construction. Estimated construction cost sets fee.
Stormwater Residential Construction Fee Schedule
5,000 sq./ft or more $150
3,000 sq./ft to 4,999 sq./ft $100
2,000 sq./ft to 2,999 sq./ft $75
1,999 sq./ft or less $50
For any Residential Construction
Stormwater Grading Fee Schedule
Set fee per project $50
For Ground Distributing type activities
 
 

Carter County. Send all inquiries to jsmith.carterco@charterbn.com
Direct technical questions or comments to: webmaster@StarTechnologyGroup.com.
The City of Elizabethton does not discriminate on the basis of race, color, national origin,
sex, religion, age or disability in employment or the provision of services.