Rock County

Rock County is a county in the extreme southwestern corner of Minnesota, bordering South Dakota to the west and Iowa to the south. Created in the mid-19th century during Minnesota’s county organization period, it developed as part of the Prairie Coteau and southwestern prairie region shaped by agriculture and small towns. Rock County is small in population, with roughly 9,000 residents, and is among the state’s least-populous counties. The landscape is predominantly open prairie and farmland, with drainage to the Rock River system and a generally flat-to-gently rolling topography. Land use is largely rural, and the local economy is centered on row-crop farming, livestock production, and agricultural services, with additional employment tied to small-scale manufacturing and public-sector institutions. Cultural and community life is typically organized around county-seat functions, schools, and local civic organizations. The county seat and largest community is Luverne.

Rock County is a rural county in the southwestern corner of Minnesota, bordering South Dakota. The county seat is Luverne, and local government information is available via the Rock County official website.

Population Size

According to the U.S. Census Bureau QuickFacts for Rock County, Minnesota, the county’s total population level is reported there (including decennial census counts and Census Bureau updates where available). This profile relies on that QuickFacts table and its underlying Census Bureau data programs.

Age & Gender

Age distribution and sex composition for Rock County are published by the U.S. Census Bureau through the county’s QuickFacts and related tables. The most commonly cited breakdowns include:

• Major age groups (under 18, 18–64, and 65+)
• Median age
• Sex composition (percent female and percent male)

These indicators are provided in the Rock County QuickFacts dataset.

Racial & Ethnic Composition

Race and ethnicity (including Hispanic or Latino origin) are reported by the U.S. Census Bureau for Rock County. Standard categories typically shown for county profiles include:

• White
• Black or African American
• American Indian and Alaska Native
• Asian
• Native Hawaiian and Other Pacific Islander
• Two or More Races
• Hispanic or Latino (of any race)

County-level percentages for these groups are provided in the U.S. Census Bureau QuickFacts profile for Rock County.

Household and Housing Data

Household characteristics and housing stock indicators for Rock County are published by the U.S. Census Bureau, including commonly used measures such as:

• Number of households
• Average household size
• Owner-occupied vs. renter-occupied housing (homeownership rate)
• Total housing units
• Housing occupancy/vacancy indicators presented in Census profile tables

These county-level measures are available in the Rock County QuickFacts table, which draws on U.S. Census Bureau programs including the American Community Survey for many social and housing characteristics.

Rock County is a sparsely populated, rural county in southwest Minnesota; longer distances between households and fewer providers can constrain last‑mile infrastructure, shaping how residents access email and other online services.

Direct county‑level email usage statistics are not routinely published, so email adoption is described using proxy indicators from the American Community Survey (ACS), including broadband subscription and computer access. The U.S. Census Bureau’s ACS tables on computers and internet subscriptions provide Rock County estimates for: (1) households with a computer (desktop/laptop/tablet/smartphone) and (2) households with an internet subscription, including broadband such as cable, fiber, or DSL. These measures track the practical ability to use email at home.

Age structure influences likely email reliance: older populations tend to use email for healthcare, government, and family communications but may face usability barriers, while working‑age adults often maintain email for employment and services. Rock County’s age distribution can be summarized using ACS age and sex profiles.

Gender distribution is generally not a primary constraint on access; however, ACS sex composition data supports describing the population balance.

Connectivity limits are reflected in provider availability and technology types documented in FCC National Broadband Map coverage data.

Rock County is in the extreme southwestern corner of Minnesota along the South Dakota border, with Luverne as the county seat. It is predominantly rural and agricultural, characterized by open prairie and low overall population density. These factors typically reduce the economic density that supports dense cell-site placement, so coverage and capacity often vary by distance from towns and major highways. County-level mobile adoption metrics are limited; most authoritative statistics are published at the state level or for broader geographies.

Network availability (coverage and service capability)

4G LTE availability

Rock County is served by statewide and regional mobile operators that provide 4G LTE as the baseline mobile broadband layer across most populated areas. Rural LTE performance can vary by terrain, tower spacing, and backhaul capacity, with more variability expected in sparsely populated areas outside of Luverne and along less-traveled roads.

• The most direct public source for location-based outdoor mobile coverage is the FCC’s mapping platform, which provides provider-reported coverage for LTE and 5G by technology type and area: FCC National Broadband Map.
• For additional statewide context on broadband and mobile service priorities, Minnesota’s state broadband office maintains planning and program information (primarily focused on fixed broadband but often used in regional connectivity assessments): Minnesota Office of Broadband Development (DEED).

5G availability (and its practical meaning)

5G availability in rural counties commonly appears first as:

• Low-band 5G (broad coverage, modest speed gains over LTE, better reach), and
• Mid-band 5G (higher speeds, more limited coverage footprint), while millimeter-wave 5G (very high speed, very small coverage area) is typically concentrated in dense urban areas and is less relevant for rural counties.

County-specific 5G extent and the distinction between low-band and mid-band footprints are best assessed through the FCC’s coverage layers rather than generalized marketing maps. The FCC map provides technology categories and provider-reported availability; it does not directly report real-world speed performance at the household level.

Key limitation: availability is not adoption

Coverage maps indicate where service is reported to be available outdoors, not how many households subscribe, how consistently service works indoors, or whether plans/devices support specific technologies. Adoption also depends on affordability, device ownership, and preferences for fixed broadband alternatives.

Household and individual adoption (actual use and subscriptions)

Mobile penetration or access indicators (where available)

No widely used, official dataset provides county-level “mobile phone subscription” or “smartphone ownership” rates specifically for Rock County, Minnesota. The most authoritative adoption measures are typically available at the state level or for larger statistical areas.

• The U.S. Census Bureau provides several relevant measures that can be used as indirect indicators of household connectivity and device environment. These are usually more robust at the state level and may be available for counties with appropriate margins of error depending on the table and vintage:
  • Household internet subscriptions and device types (smartphone/computer) in the American Community Survey (ACS) tables (subject to sampling and uncertainty at small geographies). Source portal: data.census.gov (U.S. Census Bureau).
• For county demographic and geographic context that influences adoption (income, age distribution, commuting patterns), official county-level profiles are also available through Census products and local government sources:
  • Rock County, Minnesota official website
  • U.S. Census Bureau

Clear distinction:

• Network availability: whether mobile broadband is reported as technically available in a location (FCC coverage layers).
• Household adoption: whether households actually subscribe to mobile service and use mobile devices for internet access (primarily ACS-based indicators, usually more reliable at higher geographies).

Mobile internet usage patterns (practical patterns in a rural county)

Typical rural usage dynamics (not county-specific measurements)

Measured mobile behavior at the county level is generally not published in an official, comparable way. However, established rural connectivity patterns that influence mobile internet usage in counties like Rock include:

• Reliance on LTE/low-band 5G outside towns: Wider-area technologies dominate due to tower spacing and economics.
• Indoor vs. outdoor differences: Rural coverage maps frequently reflect outdoor service; indoor coverage can degrade in older buildings, metal-roofed structures, or locations far from towers.
• Travel corridors: Service tends to be more consistent along state highways and around population centers because networks prioritize coverage and capacity where usage is concentrated.

For location-specific availability by technology, the FCC map remains the principal public reference: FCC National Broadband Map.

Common device types (smartphones vs. other devices)

County-specific device-type shares (smartphone-only vs. computer-based access) are generally not published as definitive point estimates for Rock County alone. The Census Bureau’s internet subscription and device tables are the primary standardized source for device environment indicators, often used to characterize:

• Households with smartphone access
• Households with computers (desktop/laptop/tablet)
• Households with internet subscriptions (type varies by table and year)

These indicators are accessible via: data.census.gov.

Interpretation limits: ACS device questions describe whether households have certain devices and types of internet access, but they do not directly measure cellular plan quality, 4G/5G capability, or how heavily mobile data is used relative to fixed broadband.

Demographic and geographic factors influencing mobile usage in Rock County

Geography and settlement patterns

• Low density and dispersed residences tend to increase the distance between towers needed for robust coverage, affecting both signal strength and network capacity.
• Concentration in Luverne and smaller clusters typically leads to better service consistency in and near those population centers compared with remote rural areas.

Socioeconomic factors (best sourced from Census)

• Income and affordability influence smartphone upgrade cycles, data plan selection, and whether mobile is used as a primary internet connection.
• Age distribution can affect adoption patterns (smartphone uptake and intensity of mobile internet use often vary by age cohort). These characteristics are documented at the county level through Census profiles and ACS tables available via: data.census.gov.

Cross-border and regional travel

Rock County’s border location can shape travel and commuting patterns (including cross-border movement), which can influence where network demand concentrates (highways, towns). Official commuting and geographic context are available through Census geography and commuting tables hosted by: Census.gov and searchable via data.census.gov.

Data limitations and what can be stated definitively

• Definitive for availability: Provider-reported 4G/5G coverage and technology layers are publicly accessible through the FCC’s mapping system, which is the primary standardized source for comparing network availability by place: FCC National Broadband Map.
• Not definitive at the county level: Smartphone ownership rates, mobile-only internet reliance, and 4G vs. 5G usage shares are not consistently published as official Rock County–specific statistics.
• Best official proxies for adoption/device environment: U.S. Census Bureau ACS tables on internet subscriptions and device availability, accessed via: data.census.gov.

Rock County is the southwesternmost county in Minnesota, bordering South Dakota and Iowa. The county seat, Luverne, anchors a largely rural area with an economy centered on agriculture, small manufacturing, and local services, alongside regional commuting ties. These characteristics generally align with higher reliance on mobile internet, Facebook-centric community information sharing, and practical uses of social platforms for local news, events, and marketplace activity.

User statistics (penetration and activity)

• County-specific social media penetration figures are not published in major public datasets (national surveys typically do not report at the county level). Rock County usage is therefore best characterized using U.S.-level benchmarks and rural/community patterns documented by national research.
• U.S. adult usage (benchmark): About 69% of U.S. adults use at least one social media site (2023). Source: Pew Research Center’s Social Media Use in 2023.
• Rural vs. urban context: Pew routinely finds lower adoption in rural areas than urban/suburban populations, though major platforms remain widely used. Source: Pew Research Center platform-by-community-type breakouts (within the same report).

Age group trends (who uses social media most)

• Highest usage: Adults 18–29 show the highest prevalence across most platforms; usage generally declines with age, with some platform differences.
• U.S. benchmark by age (any social media):
  • 18–29: ~84%
  • 30–49: ~81%
  • 50–64: ~73%
  • 65+: ~45%
    Source: Pew Research Center (2023 data).
• Practical implication for Rock County: Younger adults tend to be more active on Instagram, Snapchat, TikTok, and YouTube; older adults and multi-generational community groups rely more on Facebook for local updates and events.

Gender breakdown

• Overall social media use (any platform): Pew reports similar overall adoption rates by gender in the U.S. (differences are more pronounced at the platform level than in “any social media” use). Source: Pew Research Center’s Social Media Use in 2023.
• Platform-level gender patterns (U.S. benchmarks):
  • Pinterest tends to skew more female.
  • Reddit tends to skew more male.
  • Facebook and YouTube are comparatively broad across genders.
    Source: Pew Research Center platform demographic tables.

Most-used platforms (percentages where available)

County-level platform shares are not published in a standardized way; the figures below are U.S. adult usage benchmarks commonly used to approximate local availability and likely reach:

• YouTube: 83%
• Facebook: 68%
• Instagram: 47%
• Pinterest: 35%
• TikTok: 33%
• LinkedIn: 30%
• X (formerly Twitter): 22%
• Snapchat: 27%
• WhatsApp: 29%
• Reddit: 22%
  Source: Pew Research Center (2023).

Behavioral trends (engagement patterns and preferences)

• Community information utility: In rural counties, Facebook commonly functions as a de facto local bulletin board (events, school activities, local government notices, storm updates, community fundraisers), aligning with documented broad Facebook reach and older-age adoption relative to newer platforms. Source: Pew Research Center platform usage by age.
• Video-first consumption: High YouTube adoption supports heavy use of video for how-to content, news clips, sports highlights, and entertainment; TikTok usage is concentrated among younger adults. Source: Pew Research Center platform usage.
• Local commerce and exchange: Marketplace-style behavior (buy/sell/trade, services, rentals) typically concentrates on Facebook in small communities due to network effects and existing group infrastructure.
• News and civic information exposure: Social platforms serve as a meaningful news pathway for many adults nationally, which affects local information flow during elections and emergencies. Source: Pew Research Center’s Social Media and News fact sheet.

Rock County, Minnesota maintains family-related public records primarily through vital records and court filings. Birth and death records are created locally but are administered statewide by the Minnesota Department of Health (MDH) Office of Vital Records; certified birth certificates are generally restricted, while death records are more broadly available depending on record age and requester eligibility. Adoption records are handled through the court system and are typically confidential, with limited access controlled by Minnesota law and court order.

Public-facing databases commonly used for family and associate research include Rock County property and tax records and recorded land documents, which can show household composition over time through ownership, addresses, and transfers. Rock County also provides access to court case information for certain case types through the Minnesota Judicial Branch’s public access tools, subject to nonpublic case rules.

Records access occurs both online and in person. County departments provide locally maintained records such as property, taxes, and recorded documents via the county website, and in-person service is available at county offices in Luverne. State vital records requests are submitted through MDH.

Privacy restrictions apply to nonpublic vital records (especially birth) and to adoption files; many court records and documents may be partially or fully confidential.

Links: Rock County, Minnesota (official website); MDH Office of Vital Records; Minnesota Judicial Branch—Access Case Records.

Types of records available

Marriage records

• Marriage license/application: Issued by a county office and used to authorize a marriage.
• Marriage certificate/record of marriage: The completed return documenting that a marriage occurred and was registered.
• Certified and non-certified copies: Formats vary by issuing office and purpose (e.g., informational copies vs. certified copies for legal use).

Divorce records

• Divorce decree (Judgment and Decree): The court’s final order dissolving a marriage, often including findings and orders on custody, parenting time, support, and property division.
• Divorce case register (Register of Actions): A docket-style history of filings and events in the case.
• Filed pleadings and orders: Includes petitions/summons, stipulations, orders, and other case documents, subject to access rules.

Annulment records

• Annulment judgment/order (Judgment and Decree or comparable final order): A court order declaring a marriage void or voidable under Minnesota law.
• Annulment case file materials: Similar to divorce case materials (pleadings, orders, docket entries), subject to access rules.

Where records are filed and how they can be accessed

Marriage records (Rock County)

• Filed/maintained locally: Marriage licensing and local marriage records are handled through Rock County offices that issue licenses and maintain county marriage records.
• State-level copies/indexing: Minnesota also maintains marriage record data through the Minnesota Department of Health (MDH), Office of Vital Records, which can issue certified copies for eligible requesters.

Access methods

• In person or by written request through the county office that issued the license/record.
• Through MDH Vital Records for certified copies, using state forms and identity/eligibility requirements.

Divorce and annulment records (Rock County)

• Filed with the court: Divorce and annulment actions are filed in Minnesota District Court for the county. Rock County’s district court records are part of the state’s unified court system.
• Judgment entry and file maintenance: Final judgments and case files are maintained by the court administrator (district court) under Minnesota court records rules.

Access methods

• Minnesota Court Records Online (MCRO) provides online access to many public case records and register-of-actions information, subject to exclusions and redactions: https://publicaccess.courts.state.mn.us/
• In-person access at the courthouse to view public court records and obtain copies through the court administrator, subject to court rule restrictions and fees.

Typical information included in these records

Marriage license/application and marriage record

• Full legal names of spouses (including prior names, as recorded)
• Dates and places of birth; current addresses (as recorded)
• Marriage date and location
• Officiant name and authority; witness information (as recorded)
• License issue date and license number/file number
• Prior marital status (e.g., previously married/divorced/widowed), as recorded on the application

Divorce decree (Judgment and Decree) and related court records

• Names of parties; case number; filing and judgment dates; venue (county/district)
• Legal dissolution of the marriage and any name restoration provisions
• Custody and parenting time orders (when applicable)
• Child support and/or spousal maintenance orders (when applicable)
• Property division and debt allocation
• Findings regarding jurisdiction and service
• Incorporated agreements or stipulated judgments (when applicable)

Annulment judgment/order and related court records

• Names of parties; case number; filing and judgment dates; venue
• Court findings on the legal basis for annulment and resulting status of the marriage
• Orders addressing children, support, and property issues when applicable (annulment cases may still include related family-law orders)

Privacy or legal restrictions

Marriage records

• Minnesota vital records laws restrict access to certified vital records. MDH and counties typically require:
  • Proof of identity, and
  • Eligibility under state rules (commonly the person named on the record or certain family/legal representatives)
• Some marriage record information may be available in non-certified formats or indexes, while certified copies remain controlled.

Divorce and annulment court records

• Minnesota court records are generally public, but access is limited by court rules and statutes for:
  • Confidential or sealed records
  • Protected personal identifiers (e.g., Social Security numbers, financial account numbers), which are typically redacted or filed on confidential forms
  • Certain sensitive family-case information, which may be restricted from remote access even when available at the courthouse
• Certified copies of judgments and decrees are obtained through the court and may require specific request procedures and fees.

Primary governing authorities

• Minnesota Department of Health, Office of Vital Records (vital records administration): https://www.health.state.mn.us/people/vitalrecords/
• Minnesota Judicial Branch public access rules and MCRO (court records access): https://www.mncourts.gov/ and https://publicaccess.courts.state.mn.us/

Rock County is Minnesota’s southwesternmost county on the borders with South Dakota and Iowa. The county is largely rural and centered on the city of Luverne (the county seat), with additional small communities including Hills and Beaver Creek. Population scale is small and density is low, with a community context shaped by agriculture, manufacturing, local services, and cross‑county commuting within the region.

Education Indicators

Public schools (counts and names)

Rock County’s public K–12 education is primarily served by two Minnesota public school districts:

• Luverne Public Schools (ISD 2184) (Luverne)
• Hills-Beaver Creek School District (ISD 671) (Hills/Beaver Creek area)

School-building counts and specific school names vary over time due to consolidations and grade‑configuration changes; the most current district/school rosters are maintained by the districts and the state. See the district listings through the Minnesota Department of Education district/school directories and the National Center for Education Statistics (NCES) school search.

Student–teacher ratios and graduation rates

• Student–teacher ratios: Rock County is served by small districts where ratios typically align with rural Minnesota norms. For school-level ratios, the most consistent public reference is NCES district and school profiles, which report staff counts and student membership by year.
• Graduation rates: Minnesota publishes cohort graduation rates by district and demographic group. District-level graduation rates for Luverne and Hills‑Beaver Creek are reported in the state’s accountability/reporting systems, including Minnesota Report Card (graduation and other outcomes by district/school).

Adult education levels

Rock County adult educational attainment is reported through the U.S. Census Bureau’s American Community Survey (ACS). The most recent standard profile tables (ACS 5‑year) provide:

• Share with high school diploma or higher
• Share with bachelor’s degree or higher

These indicators are available in U.S. Census Bureau data profiles for Rock County, MN (Educational Attainment tables in ACS 5‑year estimates). County estimates should be interpreted with added caution due to small population sample sizes.

Notable programs (STEM, vocational training, Advanced Placement)

District program offerings (including career and technical education, college-credit options, and AP where available) are locally determined and can change by year. Common program categories in Minnesota districts include:

• Career and Technical Education (CTE)/vocational pathways aligned to regional employment (ag mechanics, manufacturing/industrial tech, business, health careers, and trades-related coursework in many rural districts)
• College credit options such as Postsecondary Enrollment Options (PSEO) and concurrent enrollment (widely available statewide)
• Advanced Placement (AP) availability varies by high school and staffing

Program participation and course availability are most consistently documented through district publications and state reporting portals such as Minnesota Report Card (district/school context) and district course catalogs.

School safety measures and counseling resources

Minnesota public schools generally operate under state requirements for emergency preparedness, crisis planning, student support services, and mandated reporting. Typical safety and support elements in rural districts include controlled building access, emergency drills, collaboration with local law enforcement, and student services staff (school counselors and/or social workers) scaled to district size. District-level safety plans and student support resources are generally posted by the districts; state-level frameworks are maintained by the Minnesota Department of Education – School Safety.

Employment and Economic Conditions

Unemployment rate (most recent year available)

The most recent official county unemployment rates are published by the Minnesota Department of Employment and Economic Development (DEED) and the U.S. Bureau of Labor Statistics (LAUS program). Rock County’s annual unemployment rate is available through:

• MN DEED Local Area Unemployment Statistics
• BLS LAUS

(These sources provide the latest annual averages and recent monthly estimates; county rates can be volatile due to smaller labor force size.)

Major industries and employment sectors

Rock County’s economic base is typical of rural southwestern Minnesota, with major employment commonly concentrated in:

• Agriculture (including crop and livestock production and related services)
• Manufacturing (often food/ag‑related processing and light manufacturing in small regional hubs)
• Health care and social assistance
• Retail trade and accommodation/food services
• Educational services and local government

Sector employment and employer counts are tracked in DEED regional/county profiles and Census/ACS industry tables:

• MN DEED community/county and regional data tools
• ACS industry/occupation tables via data.census.gov

Common occupations and workforce breakdown

Occupation mixes in Rock County generally reflect a rural labor market with higher shares in:

• Management, business, and administrative support (local government, schools, small business)
• Production and transportation/material moving (manufacturing and logistics)
• Construction and extraction (residential/ag structures and regional contracting)
• Service occupations (healthcare support, food service, personal services)
• Sales and office (retail and local services)
• Farming, fishing, and forestry (higher than statewide average in rural counties)

County occupation distributions are available in ACS occupation tables via data.census.gov.

Commuting patterns and mean commute times

Rock County includes commuters who travel to nearby regional job centers (both within Minnesota and across the South Dakota and Iowa borders). Key commuting indicators (mean travel time to work, share commuting outside county, and mode of transportation) are available through:

• ACS commuting tables (mean commute time; worked in county vs. outside county) on data.census.gov
• LEHD/OnTheMap origin–destination flows via U.S. Census OnTheMap

Mean commute times in rural southwestern Minnesota are commonly in the range typical for rural regions (often around the low‑to‑mid 20 minutes), but the county-specific mean should be taken from the latest ACS estimate due to cross‑border commuting influences.

Local employment versus out‑of‑county work

The share of residents who work outside Rock County is best measured using:

• ACS “place of work” indicators (worked in county vs. outside county) via data.census.gov
• LEHD LODES commuting flow data via OnTheMap

In small rural counties, out‑of‑county commuting is common due to limited employer scale and the proximity of larger labor markets in adjacent counties and neighboring states.

Housing and Real Estate

Homeownership rate and rental share

Rock County’s housing tenure is predominantly owner‑occupied, consistent with rural Minnesota patterns. The latest county homeownership rate (owner‑occupied vs. renter‑occupied) is reported in ACS housing tables on data.census.gov.

Median property values and recent trends

• Median home value: The ACS provides a county median value of owner‑occupied housing units. This is the standard public statistic for county-level comparisons and is available through ACS housing value tables on data.census.gov.
• Trends: Recent years in rural Minnesota generally saw price appreciation following statewide patterns, with smaller rural markets often showing slower growth and fewer sales. For transaction-based trend context (distinct from ACS estimates), reference Federal Housing Finance Agency (FHFA) House Price Index (typically more robust at metro/state levels than small counties) and regional market reports where available. Rock County’s small sales volume can cause higher year‑to‑year variability.

Typical rent prices

Median gross rent is reported by the ACS for Rock County, including renter costs as a monthly median and distributions by rent brackets. The latest estimates are available via ACS rent tables on data.census.gov. Small-sample limitations can be material in rural counties.

Types of housing

Rock County’s housing stock is a mix of:

• Single‑family detached homes (dominant form, especially in Luverne and smaller towns)
• Rural housing on larger lots/acreages outside incorporated places
• Small multifamily properties (limited supply relative to urban counties; apartments and duplexes clustered in town centers)

Housing structure type shares are available through ACS “Units in Structure” tables via data.census.gov.

Neighborhood characteristics (proximity to schools or amenities)

• Luverne: Most residential areas are within short driving distance of schools, parks, local retail, and county services due to the city’s compact footprint.
• Hills and Beaver Creek areas: Neighborhoods are small and typically oriented around the school/community core, with amenities concentrated along local commercial corridors.
• Rural areas: Access to schools and services is primarily vehicle-based, with longer distances and limited public transit.

These characteristics reflect settlement patterns rather than tract-level walkability metrics, which are less stable in very small geographies.

Property tax overview (average rate and typical homeowner cost)

Minnesota property taxes vary by market value, classification, and local levies (county, city, school district, and special districts). For Rock County:

• Effective tax rates and typical tax bills are best represented using countywide property tax summaries and audited levy data.
• Public sources include the Minnesota Department of Revenue’s property tax reports and levy summaries: MN Department of Revenue – Property Tax data and reports.

A single county “average rate” is not fully representative because agricultural property, homesteads, and commercial parcels are taxed differently, and local levies vary by jurisdiction within the county.