Flanagan’s median commercial property tax rate reached 2.4% for fiscal year 2025, placing it second in Livingston County, data from BlockShopper.com shows.
The county’s median rate was 2.3% during the same period, with Flanagan standing 0.1 percentage points higher.
Out of five Livingston County cities, tax rates spanned from a low of 2.1% in Forrest up to 2.8% in Dwight.
The average commercial property tax rate among 53 major U.S. cities was 1.76% in 2024, according to the Lincoln Institute of Land Policy. Their analysis estimates an annual tax bill of about $21,060 for a $1 million property—including $200,000 in fixtures. There was significant variation, with rates ranging from under 1% to as high as 4%.
Classification systems in many states can raise the effective property tax rates for commercial, industrial, and apartment buildings in comparison to residential properties. In select areas, businesses may be taxed several times more than homeowners. In Charleston, for instance, commercial rates may reach about six times higher than residential ones.
| Rank | City | Tax Rate % |
|---|---|---|
| 1 | Dwight | 2.8% |
| 2 | Flanagan | 2.4% |
| 3 | Pontiac | 2.3% |
| 4 | Fairbury | 2.2% |
| 5 | Forrest | 2.1% |
| Rank | Address | Tax Rate % |
|---|---|---|
| 1 | 101 W. South St. | 2.7% |
| 2 | 106 S. Main St. | 2% |
Note: Incomplete or missing addresses may appear due to limitations in county assessor data.
This article’s information is sourced from BlockShopper.com. The underlying data set is available here.