|The following chart summarizes the state and local tax rates (1998):|
|Taxable Income||Tax Rate|
|$5,000 or less||0.673% of income|
|$5,000-$10,000||$33.65 + 1.347% of excess over $5,000|
|$10,000-$15,000||$101.00 + 2.694% of excess over $10,000|
|$15,000-$20,000||$235.70 + 3.368% of excess over $15,000|
|$20,000-$40,000||$404.10 + 4.040% of excess over $20,000|
|$40,000-$80,000||$1,212.10 + 4.715% of excess over $40,000|
|$80,000-$100,000||$3,098.10 + 5.388% of excess over $80,000|
|$100,000-$200,000||$4,175.70 + 6.255% of excess over $100,000|
|Over $200,000||$10,430.70 + 6.799% of excess over $200,000|
Personal exemption: $950 for taxpayer and spouse and $1,050 for each dependent.
Wage: City income taxes of 1.65%.
Sales: 6.25% base tax with various county tax increases.
Real estate transfer: $4 per $1,000 selling price or fraction thereof.
Annual real estate: 35% of market value x taxing rate in respective district.
Personal property tax: For individuals, there is no personal property tax.
Capital gains: Follows federal guidelines; no preferential rate.
Pensions: Maximum $200 credit based on amount received.
Capital loss: Follows federal guidelines.
NOTE: This is basic information only and does not include exemptions. A tax advisor should be consulted for additionalinformation.
City / County Government
City government is comprised of a mayor and eight city councilors. The mayor is elected to a four-year term, and the councilors are elected to two-year terms. The law director and the city auditor are appointed to four-year terms and the city judge is elected for six years.
County government is comprised of a three-member board of commissioners who are elected to four-year terms. Other four-year terms include county engineer, auditor, treasurer, coroner, sheriff, and prosecuting attorney. Six-year terms include two judgeships that serve the Common Pleas Court and the judge of Probate and Juvenile Court.
City and County Services
The Athens Fire Department has 24 full-time firefighters. Equipment consists of a 1997 GPM pumper truck, a 1992 GPM pumper truck, a 1997 GPM rescue pumper, and a 1990 GPM aerial pumper. The city's insurance classification is four. (740)-592-3301
The city employs 28 full-time police officers, which makes our police officer: population ratio 1:760. A 24-hour patrol is maintained. (740)-593-6606
The Athens County Sheriff's Department has 20 full-time deputies. A State Highway Patrol post is located on Columbus Road. (740)-593-6633
The Athens City / County Health Department provides hearing and vision screening for children, immunizations and TB testing, a cardiac clinic, and a genetics clinic. It is located at 278 West Union Street(740)-592-4431