In order to be fair to all taxpayers in the City, supplementary taxes are also levied against those properties for improvements that are:

• Completed or begin to operate in the current year;
• Occupied during all or any part of the current year; or,
• Moved into the City of Brooks during the current year and not taxed in that current year by another municipality.

Supplementary taxes are calculated by multiplying the appropriate tax rate to the increase in value of the property and pro-rated by the number of months that the building has been completed, occupied or moved in for the year.