Who certifies the tax rate for each municipality after budgets are adopted?

• A. County Tax Board
• B. State Tax Commission
• C. Municipal Clerk
• D. City Council

Answer: (A)

The key idea is that the local tax rate used to fund a municipality’s adopted budget is officially set by the county tax authority. After a budget is approved, the county tax board reviews the requested levy—considering the budget, debt service, and the municipality’s property values—and issues the official tax rate per hundred dollars of assessed value that will appear on tax bills. The municipal council sets the budget, and the municipal clerk handles records and notices, but neither certifies the rate. The state tax commission handles broader state-level tax rules, not the specific certification for each municipality. So the county tax board is the body that certifies the tax rate.