MST Tax Rates

What is the MST tax rate?

The City Council adopted a resolution to set the new proposed rate at $266 (for Year 1) per single family residence with an annual adjustment of 2% to keep up with inflation.

What about other types of properties?

The MST tax rate for Year 1 for all properties is as follows:

  • $266 for an Occupied Dwelling Unit of a Single Family Residential Property and $133 for a Residential Second Unit of a Single Family Residential Property.
  • $266 for the first Dwelling Unit of a Multiple Family Residential Property and $133 for each additional Dwelling Unit of a Multiple Family Residential Property, the total to be allocated equally to each unit; provided, however, that if no unit on a Multiple Family Residential Property has more than 700 or more square feet, then the rate shall be $133 for each unit.
  • $266 per Occupied Commercial Property containing 2,071 square feet or less.
  • $0.12 per square foot for Occupied Commercial Property containing more than 2,071 square feet.

For the tax rates for Years 2-10, see the table below.

Click to enlarge.

Where a Commercial Property is Occupied by more than one business, commercial, or industrial establishment, the Maximum Annual Special Tax is to be allocated pro rata to each establishment on the basis of its square footage. 

Any Property which is Occupied for any portion of a Fiscal Year shall be considered Occupied for the entire Fiscal Year for purposes of determining the Maximum Annual Special Tax applicable to that Property for that Fiscal Year. 

A Single Family Residential Property or a Multiple Family Residential Property that is never Improved or Occupied during the Fiscal Year shall be subject to a Maximum Annual Special Tax of $66.50 per year. 

A Commercial Property which is never Improved or Occupied during the Fiscal Year shall be subject to a Maximum Annual Special Tax of $66.50 per year. Proof of vacancy or unimproved status is required.

Beginning with fiscal year 2018-19, the proposed tax rate shall increase in an amount equal to two percent of such Maximum Annual Special Tax. 

Read the Full Resolution of Formation here.

Questions? Please contact Linn Walsh, Senior Management Analyst at lwalsh@cityofmillvalley.org.