PARIS — Oxford County commissioners Tuesday unanimously approved the county’s 2015 tax rate that will increase assessments an average of 3.29 percent for 36 towns and one unorganized territory.

The rate is 79.9 cents per $1,000 of valuation. The total commitment of $5.42 million and the overlay of $27,000 were also approved.

County Administrator Scott Cole said the overlay account covers unexpected shortfalls in property tax revenue.

Assessments range from a 6.31 percent decrease for Rumford to a 16.82 percent increase for Roxbury.

The state has certified the county valuation of $6.81 million, a slight decrease from the 2014 valuation of $6.85 million.

The tax commitment is based on county, local government and school district assessments. However, because each of the 36 towns and one unorganized territory share the burden proportionately, the amount assessed to each is different.

In December, Oxford County commissioners unanimously voted to enact a $6.58 million budget for 2015, a 6.7 percent increase over last year. Revenues have increased by $161,126.

The budget fully funds most departments. The increases are attributed to the creation of a new position in the administrator’s office, $175,000 in repair work to the county courthouse building and a 2 percent wage increase for nonunion employees. Employee benefits, mostly health insurance and retirement payouts, are up $83,748. Additionally, a jail tax of $1.22 million gets added in per state law, Cole said.

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