 Monterey, the county seat, is an incorporated town and thus has its own government officials consisting of a town council and a mayor.Highland County levies a 1% sales tax, a 1.5% personal property tax, a 1% machinery and tools tax, and a .37% real estate tax.46% of the county's total revenue in 2010 was derived from local taxes, of which 76% was accounted for in property tax levies.