Real Estate Math

A North Dakota homeowner's property has a market value of $320,000. The tax mill rate is 120 mills and the assessment ratio is 50%. What is the annual property tax?

A$16,000
B$19,200✓ Correct
C$38,400
D$9,600

Explanation

Assessed value = $320,000 × 50% = $160,000. Tax = Assessed value × Mill rate / 1,000 = $160,000 × 120 / 1,000 = $19,200.

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