Real Estate Math

A Tennessee property is assessed at 25% of market value. If the market value is $320,000 and the tax rate is $4.50 per $100 of assessed value, what is the annual property tax?

A$3,600✓ Correct
B$14,400
C$4,500
D$1,800

Explanation

Assessed value = $320,000 × 25% = $80,000. Tax = ($80,000 ÷ $100) × $4.50 = 800 × $4.50 = $3,600. To solve this, multiply the relevant values: $320,000 and $4.50 at 25%.. The correct answer is $3,600.. This is a common calculation on the Tennessee real estate exam.

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