In fiscal year 2025, Makanda posted a median commercial property tax rate of 2.6%, marking the lowest rate among cities in Jackson County, data from BlockShopper.com shows.
The county’s overall median reached 3.7% during the same period, making Makanda’s rate 1.1 percentage points below the county median.
Of the four Jackson County municipalities, commercial property tax rates spanned from 2.6% in Makanda up to 4.2% in Elkville.
Commercial property tax rates averaged 1.76% across 53 major U.S. cities in 2024, according to an analysis from the Lincoln Institute of Land Policy. The report projects that a $1 million property, with $200,000 in fixtures, incurs an annual tax bill near $21,060. However, rates across cities fluctuated greatly, from less than 1% to as high as 4%.
Classification systems in many states can lead to commercial, industrial, and apartment properties being taxed at higher effective rates compared to residential properties. In several areas, businesses may face tax rates multiple times higher than those assessed to residential properties. For instance, Charleston’s rate can be approximately six times greater.
| Rank | City | Tax Rate % |
|---|---|---|
| 1 | Elkville | 4.2% |
| 2 | Murphysboro | 3.8% |
| 3 | Carbondale | 3.6% |
| 4 | Makanda | 2.6% |
| Rank | Address | Tax Rate % |
|---|---|---|
| 1 | 4588 Old U.S. 51 Highway | 3.7% |
| 2 | 569 Cedar Creek Road | 1.5% |
Note: Some property addresses may be incomplete or missing due to limitations in county assessor data.
This article’s information was sourced from BlockShopper.com. Source data is available here.



