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• 2001 — NO CHANGES IN CLASS RATES <br /> (State Legislature sets Class Rates) <br /> Commercial/Industrial: <br /> 1997 1998 <br /> First $100,000 — 3% First $150,000 — 2.7% <br /> Over $100,000 — 4.6% Over $150,000 — 4% <br /> 1999 2000/2001 <br /> First $150,000 — 2.45% First $150,000 — 2.40% <br /> Over $150,000 — 3.50% Over $150,000 — 3.40% <br /> Apartments: <br /> 1997 - Taxable Value Times 3.4% <br /> 1998 - Taxable Value Times'2.9.% <br /> ® <br /> 1999 — Taxable Value Times 2.5% <br /> 2000/2001 — Taxable Value Times 2.4% <br /> Residential: <br /> 1997 1998 <br /> First $ 729000 — 1% First $ 759000 — 1% <br /> Over $ 72,000 — 2% Over $ 759000 — 1.85% <br /> 1999 2000/2001. . <br /> First $75,000 - 1% First $76,000 — 1% <br /> Over $75,000 — 1.70% Over $76,000 — 1.65% <br /> * CHANGES SHII+TED THE TAX BURDEN FROM COMMERCIAL AND <br /> APARTMENTS TO RESIDENTIAL PROPERTY OWNERS. <br />