The village of goodsprings has an annual budget requirement of $8,000,000 to be funded by property taxes. assessed valuations are $400,000,000, and exemptions total $25,000,000. what must the tax rate be to finance the budget?

2.13% or 2 2/15%  
The assessed value of all the property is $400,000,000. But $25,000,000 worth is exempted, leaving $400,000,000 - $25,000,000 = $375,000,000 worth of taxable property. Now we need to get $8,000,000 worth of taxes, so we simply divide the required income by the taxable property. So $8,000,000 / $375,000,000 = 0.021333333 = 2.1333333% 
 Now let's see if we can convert that 0.13333 portion into an exact fraction so that the Village of Goodsprings doesn't have to round up to 2.14% and doesn't loose that small amount of income by rounding down to 2.13%.
 x = 0.133333...
 10x = 1.33333...
 - x -0.13333
 9x = 1.2
 90x = 12
 x = 12/90 = 2/15

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