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<p>A .25% sales tax is paid on all retail sales taking place within SMART boundaries, with the exception of residential utilities and food for home consumption. Property owners within the boundaries of SMART are impacted by the approved property tax mill levy (.75 mills).
Estimated revenues for the first year (2017) of SMART sales and property tax are $1.3 million. The chart below shows the annual property tax impact that you can expect to see:</p>