Which level of government primarily sets the millage rate?

The millage rate is primarily set by local government authorities, typically at the county or municipal level. This rate determines the amount of property tax that residents will pay, which is often expressed as a certain number of mills per $1,000 of assessed property value. Local governments use these funds to support essential services such as education, public safety, infrastructure, and community programs.

While state governments may establish guidelines or frameworks for property taxation, it is the local governments that have the authority to set the specific millage rates based on their budgetary needs and funding requirements. Federal government and corporate sponsors do not play a role in setting local property tax rates.