Polk County

Polk County is located in southeastern Tennessee along the North Carolina and Georgia borders, within the Appalachian Ridge-and-Valley region. Established in 1839 and named for U.S. President James K. Polk, the county has long been associated with borderland trade routes and later industrial activity tied to local mineral and timber resources. It is small in population, with roughly 17,000 residents, and remains predominantly rural. The landscape is defined by forested mountains, river valleys, and federally managed public lands, including areas connected to the Cherokee National Forest and the Ocoee River corridor. Economic activity includes manufacturing, construction, services, and resource-based sectors, alongside outdoor-recreation-related businesses. Communities are dispersed, with limited urban development, and local culture reflects East Tennessee Appalachian traditions. The county seat is Benton, while the largest town is Copperhill, part of the Copper Basin area near the tri-state line.

Polk County is located in southeastern Tennessee along the North Carolina border, within the Appalachian region and the broader Cleveland, TN micropolitan area. The county seat is Benton, and the county includes communities such as Copperhill and Ducktown.

Population Size

According to the U.S. Census Bureau QuickFacts for Polk County, Tennessee, Polk County had a population of 16,275 (April 1, 2020). The same source lists a 2023 population estimate of 17,722.

Age & Gender

According to U.S. Census Bureau QuickFacts (Polk County, TN):

• Median age: 46.9 years
• Persons under 18: 17.0%
• Persons 65 and over: 22.9%
• Female persons: 49.5% (male share implied at 50.5%)

Racial & Ethnic Composition

According to U.S. Census Bureau QuickFacts (Polk County, TN) (shares of total population):

• White alone: 93.6%
• Black or African American alone: 0.6%
• American Indian and Alaska Native alone: 0.3%
• Asian alone: 0.7%
• Native Hawaiian and Other Pacific Islander alone: 0.0%
• Two or more races: 4.1%
• Hispanic or Latino (of any race): 3.0%

Household Data

According to U.S. Census Bureau QuickFacts (Polk County, TN):

• Households (2018–2022): 7,005
• Persons per household: 2.35
• Owner-occupied housing unit rate (2018–2022): 79.1%
• Median value of owner-occupied housing units (2018–2022): $181,300
• Median gross rent (2018–2022): $810

Housing Data

According to U.S. Census Bureau QuickFacts (Polk County, TN):

• Housing units (2018–2022): 8,868
• Building permits (2023): 40 (new privately-owned housing units authorized)

Local Government Reference

For local government and planning resources, visit the Polk County official website.

Polk County, Tennessee is a rural Appalachian county with dispersed settlement and mountainous terrain that can constrain last‑mile network buildout, shaping how residents access email and other digital communication. Direct county-level email usage statistics are not routinely published; broadband and device access are used as proxies for likely email adoption.

Digital access indicators show that household broadband and computer availability are key constraints on email access. The most consistent measures come from the U.S. Census Bureau data portal (American Community Survey tables on internet subscriptions and computer type), which reports county estimates for broadband subscription and computing devices.

Age distribution influences adoption because older populations typically show lower uptake of online services and rely more on assisted access; Polk County’s age structure can be reviewed in Polk County, TN demographic profiles.

Gender distribution is generally less predictive of email adoption than age and access, but baseline sex composition is available in the same Census profiles.

Connectivity limitations commonly cited for rural counties include service gaps and affordability; county context is available through Polk County government and broadband coverage summaries from the FCC National Broadband Map.

County context and connectivity-relevant characteristics

Polk County is located in southeastern Tennessee along the Georgia and North Carolina borders and includes the Ocoee River corridor and portions of the Blue Ridge/Appalachian terrain. It is predominantly rural, with settlement concentrated in and around Benton and along major corridors such as U.S. 64. Low population density, extensive forest cover, and mountainous topography are structural factors that can reduce mobile signal reach (more “shadowing” behind ridgelines), increase the number of sites needed for consistent coverage, and make backhaul construction more complex. Baseline county geography and demographics are available through Census.gov QuickFacts (Polk County, Tennessee).

This overview distinguishes:

• Network availability (coverage): where mobile broadband service is reported as available.
• Adoption (use): whether households actually subscribe to or rely on mobile service (including smartphone-only internet).

County-specific, mobile-only adoption statistics are limited; most adoption indicators are available at broader geographies or as modeled estimates.

Network availability (coverage) vs. household adoption (use): definitions and data sources

Network availability (coverage) in the United States is primarily reported through the FCC’s Broadband Data Collection, which includes provider-submitted coverage polygons for mobile voice and mobile broadband. Coverage data is best accessed via the FCC’s mapping tools and downloadable datasets referenced by the FCC National Broadband Map. Availability indicates that a provider reports service in an area; it does not measure signal quality indoors, congestion, terrain-related dead zones, or whether residents subscribe.

Household adoption (use) is most consistently measured through Census survey products (generally at state/metro/national levels; county-level estimates vary by product and may not isolate mobile versus fixed in a consistent way). Internet subscription and device questions are part of the Census Bureau’s household surveys and summarized through the American Community Survey (ACS) and related tables/tools. County-level adoption metrics for “cellular data plan only” internet can be available in some ACS table releases, but availability and reliability depend on sample size and margins of error for a small, rural county; limitations should be verified in the underlying table documentation.

Tennessee’s statewide broadband planning and mapping context is maintained by the Tennessee Broadband Office, which focuses primarily on broadband infrastructure and access and may reference mobile coverage alongside fixed broadband.

Mobile penetration or access indicators (where available)

County population and household baselines relevant to “access”

Polk County’s population size and rural distribution affect both infrastructure economics and survey precision for adoption measures. County demographic and housing baselines are summarized by Census.gov QuickFacts (population, housing units, income, poverty, age distribution). These indicators correlate with mobile affordability constraints and reliance on mobile-only internet, but they do not directly quantify mobile subscription rates.

Adoption indicators: limitations at county level

• Direct “mobile penetration” (subscriptions per 100 people) is not typically published at the county level in public U.S. datasets in a consistent, current format.
• Household internet subscription measures are available from the Census Bureau, but county-level, mobile-specific adoption (such as “cellular data plan only”) can have large margins of error in small counties and may not be reported uniformly across tools. For authoritative device and subscription categories, the Census Bureau’s ACS materials provide definitions and table structures via the American Community Survey program pages.

Mobile internet usage patterns and technology (4G/5G availability)

4G LTE availability (reported coverage)

Across rural Tennessee, 4G LTE is the baseline mobile broadband technology and is generally more geographically extensive than 5G because it operates on spectrum and cell configurations designed for wide-area coverage. For Polk County-specific coverage footprints, provider-by-provider availability is best verified using:

• The FCC National Broadband Map (mobile broadband layers and provider selection)
• FCC Broadband Data Collection documentation and datasets associated with the map for methodological context (provider-reported polygons; availability claims may overstate on-the-ground experience in rugged terrain)

5G availability (reported coverage) and rural constraints

5G deployment typically appears in rural counties first as:

• Low-band 5G (broader area coverage, modest performance gains over LTE in many cases)
• Mid-band 5G in more localized pockets (better throughput, less reach than low-band)
• High-band/mmWave rarely extends into mountainous rural areas due to short range and line-of-sight requirements

County-wide, on-the-ground user experience can vary substantially due to topography and tower spacing. The FCC map provides the most standardized public depiction of reported 5G availability; it remains an availability dataset rather than a measured performance dataset.

Usage patterns: what can be stated without speculation

• In rural mountainous areas, mobile internet use often includes a mix of LTE and 5G where available, with fallback to LTE common in areas with sparse sites or terrain shielding.
• Public, county-specific breakdowns of “share of users on 4G vs 5G” are generally not published as official statistics. Carrier and third-party analytics exist but are not authoritative government adoption measures and often are not county-resolved in a transparent way.

Common device types (smartphones vs. other devices)

What is documented at public-data level

U.S. federal surveys generally provide:

• Household device ownership categories (desktop/laptop, smartphone, tablet) and
• Internet subscription categories (including cellular data plans, depending on table/version)

These are defined within Census survey documentation under the American Community Survey. However, county-level, device-type prevalence specifically for Polk County may not be consistently extractable across years with acceptable statistical precision.

What can be stated reliably for Polk County

• The consumer mobile device landscape is dominated nationally by smartphones for everyday communication and app-based services; non-smartphone handsets persist but represent a minority share in most U.S. contexts.
• For Polk County, the exact county-level split between smartphones and non-smartphones is not available as a definitive, current public statistic in a single official county table that is consistently published and widely referenced. Device-type ownership can be approximated via ACS device tables where reported, but interpretation should account for margins of error in a small county.

Demographic and geographic factors influencing mobile usage in Polk County

Terrain and land cover

• Mountainous terrain and valleys can create sharp coverage gradients over short distances, affecting both voice reliability and mobile broadband throughput.
• Forested areas can attenuate signals, especially at higher frequencies used for some 5G deployments. These factors influence the gap between reported coverage and experienced service more strongly in Polk County than in flatter urban counties.

Settlement patterns and infrastructure corridors

• Service tends to be stronger along highways and population centers where towers and backhaul are more economically viable.
• More remote hollows, ridgelines, and dispersed housing areas face higher risk of weak indoor signal and limited choice of providers, even when outdoor coverage is reported.

Socioeconomic indicators and adoption constraints

Census county profiles provide measures such as income, poverty, age distribution, and housing characteristics that correlate with:

• Ability to afford multi-line plans or higher-tier data,
• Reliance on mobile-only internet versus fixed broadband, and
• Device replacement cycles (older devices may lack newer 5G bands). These underlying indicators for Polk County are available through Census.gov QuickFacts. They inform adoption dynamics but do not directly quantify mobile subscriptions.

Cross-border geography

Polk County’s proximity to state borders can affect:

• Network engineering choices (site placement to cover corridors crossing into neighboring states),
• Roaming behavior in fringe areas. Public, county-resolved roaming and handoff behavior data is not generally available as an official dataset.

Summary of what is known vs. not available at county specificity

• Most authoritative county-specific information is on network availability (4G/5G coverage as reported to the FCC) via the FCC National Broadband Map.
• Household adoption and device-type breakdowns for Polk County are more limited, often relying on ACS tables where small-county sampling can increase uncertainty; definitions and availability are documented through the American Community Survey.
• The county’s rural, mountainous geography is a primary driver of variability between reported availability and lived connectivity, with coverage gaps more likely in terrain-shadowed and sparsely populated areas.

Polk County is a rural county in southeastern Tennessee on the North Carolina–Georgia border, anchored by Benton and the Ocoee River corridor (a major outdoor recreation area tied to rafting and the 1996 Olympic whitewater venue). Its settlement pattern, commuting ties to the Chattanooga region, and tourism/outdoor economy generally align local digital behavior with broader rural-South patterns: heavy reliance on mobile access, strong use of large general-audience networks, and community information-sharing through local pages and groups.

User statistics (penetration / active use)

• No publicly released, county-specific social-media penetration rate is available from major survey organizations; most high-quality sources report at the national or state level rather than at the county level.
• As a benchmark for Polk County, U.S. adult social media use is widespread: roughly 7 in 10 U.S. adults report using at least one social media site. Source: Pew Research Center: Social Media Fact Sheet.
• Rural context matters for access: broadband availability and adoption can influence how residents engage (more mobile-first behavior). For Tennessee and U.S. context on broadband/digital adoption patterns, see Pew Research Center internet research and federal coverage mapping via FCC National Broadband Map.

Age group trends

National survey results consistently show higher social media use among younger adults, with usage declining by age:

• 18–29: highest overall use across platforms
• 30–49: high use, often concentrated on Facebook, YouTube, Instagram
• 50–64: moderate-to-high use, especially Facebook and YouTube
• 65+: lower overall use but strong Facebook presence relative to other platforms
  Source: Pew Research Center platform-by-age distributions.

Gender breakdown

Gender patterns in the U.S. are platform-specific rather than uniform:

• Women tend to over-index on visually oriented and socially networked platforms (notably Pinterest and Instagram in many survey waves).
• Men tend to over-index on some discussion/news-oriented platforms (often Reddit) and some video-centric behaviors.
  Source: Pew Research Center: Social Media Fact Sheet (platform-by-gender).

Most-used platforms (percentages where available)

County-level platform shares are not published in major probability surveys, so the most reliable reference points are U.S. adult usage rates:

• YouTube: ~83% of U.S. adults
• Facebook: ~68%
• Instagram: ~47%
• Pinterest: ~35%
• TikTok: ~33%
• LinkedIn: ~30%
• X (formerly Twitter): ~22%
• Snapchat: ~27%
• WhatsApp: ~29%
• Reddit: ~22%
  Source: Pew Research Center: Social Media Fact Sheet.

Behavioral trends (engagement patterns / preferences)

• Community information via Facebook remains central in rural areas: local announcement pages, buy/sell/trade groups, school and sports updates, church and civic organization pages, and event promotion are commonly concentrated on Facebook due to its broad age coverage and group features. This aligns with Facebook’s high reach among older adults and midlife groups documented by Pew Research Center.
• Video-heavy consumption is prominent: YouTube’s very high national penetration supports frequent use for how-to content (home repair, automotive, outdoors), local interest clips, and news explainers—formats that fit rural lifestyle needs and tourism/outdoor interests.
• Younger adults skew toward short-form video and creator-led feeds: TikTok and Instagram usage is disproportionately higher in younger cohorts nationally, with engagement driven by algorithmic discovery rather than local networks. Source: Pew Research Center platform-by-age.
• Local businesses and tourism operators rely on Facebook/Instagram for discovery and updates: hours, seasonal conditions, event postings, and messaging-based inquiries, reflecting the practical utility of social platforms in recreation corridors and small markets.
• Engagement tends to be “check-in” oriented in rural counties: fewer daily “always-on” interactions for some older segments, but consistent weekly use centered on community posts, local news, and family updates—patterns consistent with age-based usage differences reported by Pew Research Center.

Polk County family-related public records follow Tennessee’s vital records system. Birth and death certificates are state vital records held by the Tennessee Office of Vital Records and issued through county health departments. Polk County residents commonly request certified copies in person through the Tennessee Vital Records program and the Tennessee Department of Health local health departments directory (select Polk County). Marriage records are generally filed and recorded at the county level through the Polk County Clerk. Divorce records are maintained by the courts and may be accessed through the Polk County Circuit Court Clerk (case files) and statewide court access portals where available.

Adoption records in Tennessee are typically sealed and handled through the courts and state processes; access is restricted by statute and court order requirements, and public indexes are limited.

Public databases vary by record type. Deed and related property filings (often used for family/associate research) are commonly available through the Polk County Register of Deeds. Court case availability depends on record class and confidentiality rules (juvenile matters, many family proceedings, and protected personal identifiers are restricted).

Types of records maintained

• Marriage records (marriage licenses and certificates)
  • Polk County maintains records of marriage licenses issued by the county and the related marriage record returned after the ceremony.
• Divorce records (divorce case files and final decrees)
  • Polk County courts maintain divorce case filings and the final judgment or decree of divorce as part of the court record.
• Annulment records (annulment case files and orders)
  • Annulments are handled as court matters; related pleadings and final orders are maintained in the court record.

Where records are filed and how they are accessed

• Marriage records
  • Filed/maintained by: The Polk County Clerk (marriage licenses and associated marriage records).
  • Access methods: Requests are typically made through the County Clerk’s office for copies or certified copies. Tennessee also maintains statewide marriage record services through the Tennessee Office of Vital Records (state-level access is generally strongest for more recent records).
• Divorce and annulment records
  • Filed/maintained by: The Polk County court clerk for the court that handled the case (commonly the Circuit Court Clerk for divorce matters; some family-law matters may appear in Chancery depending on the case).
  • Access methods: Court records are accessed through the appropriate court clerk’s office by requesting the case file or copies of the final decree/order. Some docket information may be available at the courthouse; availability of online access varies by local court and record type.

Typical information contained in the records

• Marriage license / marriage record
  • Full names of both parties (including maiden name where applicable)
  • Date the license was issued and location (county)
  • Ages or dates of birth (varies by time period and form version)
  • Residences and/or birthplaces (often included on license applications)
  • Officiant name and title, date of ceremony, and confirmation/return that the marriage was solemnized
  • Signatures (applicants and issuing clerk; officiant on the return)
• Divorce case file and final decree
  • Names of parties and case number
  • Filing date and court
  • Grounds alleged (historically) and procedural history (motions, orders)
  • Final disposition (grant/deny of divorce) and date of decree
  • Orders on property division, allocation of debts, name restoration, and court costs
  • Parenting plan, custody designation, child support, and visitation terms when minor children are involved
  • Spousal support (alimony) terms where ordered
• Annulment case file and final order
  • Names of parties and case number
  • Basis for annulment and supporting allegations
  • Findings and order declaring the marriage void or voidable, and related relief (property, costs, name restoration)
  • Parenting and support provisions when applicable

Privacy and legal restrictions

• Marriage records
  • Marriage licenses and recorded marriage documents are generally treated as public records at the county level, subject to Tennessee public records principles.
  • Certified copies are commonly issued by the County Clerk; requesters may need to provide identifying details to locate the record and pay required fees.
• Divorce and annulment records
  • Court records are generally public, but access can be limited for specific content by court order.
  • Sealed or restricted materials may include portions of files involving minors, certain financial account details, adoption-related material, and documents sealed to protect privacy or safety.
  • Records containing sensitive information (for example, Social Security numbers, certain medical information, or protected addresses) may be redacted or withheld from public inspection consistent with Tennessee court rules and applicable confidentiality laws.
• State-level vital records constraints
  • Tennessee vital records offices may impose identity verification requirements and statutory limits for certain certified vital records, particularly for more recent records, even when county-level records exist.

Polk County is in southeastern Tennessee along the Georgia and North Carolina borders, anchored by Benton (county seat) and the copper-basin communities near Copperhill/Ducktown. The county is largely rural and mountainous (including areas near the Cherokee National Forest), with small-town settlement patterns, a relatively older age profile compared with many metro counties, and a housing stock dominated by detached homes on larger lots.

Education Indicators

Public schools (count and names)

Polk County is served primarily by Polk County Schools. Public K–12 schools commonly listed for the district include:

• Polk County High School
• Polk County Middle School
• Copper Basin High School
• Copper Basin Middle School
• Benton Elementary School
• Copper Basin Elementary School
• South Polk Elementary School

School lists and contact details are maintained by the district and state report cards (see the district site and Tennessee report card resources): Polk County Schools; Tennessee Department of Education.
Note: Counts and names can change with consolidations and grade reconfigurations; the links above are the authoritative references.

Student–teacher ratios and graduation rates

• Student–teacher ratio: County- or district-specific ratios are reported in state/district report cards rather than consistently in federal summary tables for small districts. The most comparable proxy is the ACS county-level “pupil/teacher ratio” for school enrollment, which is less precise than a district staffing ratio and can differ by year.
• Graduation rate: Tennessee publishes four-year cohort graduation rates at the school and district levels in annual report card releases. For Polk County and Copper Basin high schools, the most current cohort graduation rate is best taken directly from the state report card tables rather than a national aggregation source.

Adult educational attainment (25+)

Using the most recent broadly used federal small-area source (U.S. Census Bureau ACS 5-year estimates), Polk County’s adult attainment profile is typically characterized by:

• A large majority with at least a high school diploma (high school graduate or higher).
• A relatively low share with a bachelor’s degree or higher compared with Tennessee and U.S. averages.
  County-level percentages by credential are published in ACS “Educational Attainment” tables and summarized through county profiles such as data.census.gov and Census QuickFacts (search “Polk County, Tennessee”).

Notable programs (STEM, CTE, AP)

• Career and Technical Education (CTE): Tennessee districts, including rural systems, commonly offer CTE pathways aligned to state programs of study (trade and industry, health science, business/IT, agriculture, etc.), often connected to regional employers and dual-credit/dual-enrollment options through Tennessee’s postsecondary partners. District and high-school course catalogs are the primary source.
• Advanced coursework: Advanced Placement (AP) and/or dual enrollment offerings are typical at the high-school level in Tennessee; the specific AP course list varies by school and year and is documented in each high school’s course guide and state report card files.
• STEM: STEM instruction is generally embedded across math/science course sequences; specialized academies are more common in larger districts, so Polk offerings are usually reflected through standard course progression and CTE/dual-enrollment options rather than stand-alone STEM magnets.

School safety measures and counseling resources

• Tennessee requires district safety planning and reporting, and districts generally employ combinations of controlled building access, visitor management, drills, school resource officer (SRO) coordination, and threat-assessment procedures.
• Counseling resources typically include school counselors and referrals to community mental-health supports; staffing levels are usually presented in district staffing summaries and school handbooks. Tennessee’s statewide school safety framework and student support initiatives are summarized through the state education agency: Tennessee “Safety and Healthy Students” resources.

Employment and Economic Conditions

Unemployment rate (most recent year available)

• The most current official county unemployment rates are published monthly and annually by the U.S. Bureau of Labor Statistics and state labor agencies. Polk County’s unemployment rate fluctuates seasonally and has generally tracked higher than major Tennessee metros in recent years. The definitive latest rate is available from BLS Local Area Unemployment Statistics (LAUS) and Tennessee labor market summaries.

Major industries and employment sectors

Polk County’s employment base is typical of rural Appalachian-border counties, with concentrations in:

• Manufacturing (including small-to-mid sized plants and legacy industrial activity in the broader region)
• Retail trade and accommodation/food services (supported by through-traffic, outdoor recreation tourism, and local demand)
• Health care and social assistance
• Educational services (public schools as a major local employer)
• Construction and transportation/warehousing (regional supply and residential building activity) Sector distributions are published in ACS industry-of-employment tables and county profiles (see ACS industry tables on data.census.gov).

Common occupations and workforce breakdown

The occupational mix commonly skews toward:

• Production, transportation/material moving, and construction/extraction
• Office/administrative support and sales
• Service occupations (food service, personal care, protective services)
• Education and healthcare support/practitioners
  County occupation shares are available through ACS “Occupation” tables and summarized in federal profiles.

Commuting patterns and mean commute time

• Commuting by car dominates, reflecting rural settlement patterns and limited fixed-route transit.
• Mean commute time for Polk County is typically in the mid-to-upper 20-minute range, consistent with rural counties where many workers travel to job centers outside the county. The definitive “mean travel time to work” is published in ACS commuting tables.

Local employment vs. out-of-county work

• A substantial share of Polk County residents work outside the county, commuting to nearby employment centers in the Tennessee–Georgia border region (and to a lesser extent toward the Cleveland/Chattanooga labor market depending on job type).
• The best source for the local-vs-outflow breakdown is the Census Bureau’s LEHD Origin-Destination Employment Statistics: OnTheMap (LODES), which reports where residents work and where local jobs are filled from.

Housing and Real Estate

Homeownership rate and rental share

• Polk County is predominantly owner-occupied, with homeownership materially above the U.S. average and a smaller rental market concentrated in town centers and along major corridors. The official homeownership and tenure split is published in ACS housing tenure tables and summarized via Census QuickFacts.

Median property values and recent trends

• Median owner-occupied home value in Polk County is generally below Tennessee and U.S. medians, though values increased notably during the 2020–2022 period along with broader regional trends.
• County median value is reported in ACS, while short-term price movements are better captured through housing-market indices and local MLS reports; for a standardized federal series, the FRED database is often used at metro/state levels, with county-specific detail more limited.

Typical rent prices

• Typical gross rents are lower than large Tennessee metros and vary widely by location and unit type. ACS provides median gross rent and rent distribution by bedroom count in county housing tables.

Types of housing (single-family, apartments, rural lots)

• The housing stock is dominated by single-family detached homes, including manufactured housing, with smaller clusters of apartments and duplexes in Benton and Copper Basin communities.
• Rural lots/acreage and homes near outdoor amenities (river access, forest proximity) are common features of the market; seasonal and recreational-use properties appear in portions of the county.

Neighborhood characteristics (proximity to schools or amenities)

• Benton functions as the administrative and service center, with closer access to county services, schools, and retail.
• Copper Basin area (Copperhill/Ducktown vicinity) has a more compact historic settlement pattern with schools and local services oriented around the basin communities.
• Outside these nodes, neighborhoods are typically low-density, with longer travel times to schools, grocery, and healthcare, and stronger dependence on personal vehicles.

Property tax overview (rate and typical homeowner cost)

• Tennessee property tax is primarily local (county/municipal), expressed as a rate per $100 of assessed value; assessment ratios differ by property class, and total bills depend on combined local rates.
• Polk County’s effective tax burden is generally moderate by national standards, with homeowner costs varying by municipality and appraisal/assessment changes. The authoritative local rates are published by county/municipal finance and the state’s assessment/tax guidance. A standardized way to compare taxes and assessed values is through ACS “selected monthly owner costs” and state/local tax pages; Tennessee’s overview is maintained by the Tennessee Comptroller and local government sources.
  Note: A single “average rate” and “typical homeowner cost” is not consistently reported as one figure across all Polk County jurisdictions; the most defensible comparison uses ACS owner-cost measures plus the posted county/municipal tax rates for the relevant address.