Fee Calculation

Fee calculation: No tax bill

An inquiry was received about what process a library should utilize to determine the non- resident fee for property for which there is no previous or current tax bill due to new construction.

Fee calculation: Tax-exempt property

An inquiry was submitted regarding the calculation of a non-resident fee for tax-exempt property that is provided rent-free to the non-resident.

Fee calculation: Mobile homes

An inquiry has been submitted on the fee structure for residents of mobile homes.

Fee calculation: Property in addition to residence

For libraries that are using the tax bill method for calculating the non- resident fee, how should the library using all the non-resident’s property for the basis of the calculation or must they limit the calculation to only the non- resident’s principal residence?

Fee calculation: No property tax imposed

What if a municipality does not impose a property tax? What type of formula should a library use to determine the non-resident fee?

Fee calculation: Subsidized housing

An inquiry was received on July 18, 2002 the calculation of the non-resident library service fee for a person who resides in government subsidized housing. Specifically, if the fee should be based upon the amount of rent of the apartment prior to the subsidization or should the non-resident fee be based upon the actual amount of rent paid by the non-resident.

Fee calculation: Corporate replacement tax

For the determination of the non-resident fee, can a library include the corporate replacement tax as part of the local property tax imposed on residents?

Fee calculation: Minimum/maximum

If a library uses a mathematical formula and as an example it comes to $26.85. Is this is the minimum they could charge for a card. The question is what is the maximum? Could they round to $27, or go to $30 or as high as $45. Is there some kind of guideline for this?