HomeMy WebLinkAboutBOR April 30, 1998
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CITY of ANDOVER
Board of Review
Tuesday, April 30,1998
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Callto Order,-7:00 pm
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1. Board 'of ReView'
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CITY of ANDOVER
CITY OF ANDOVER
COUNTY OF ANOKA
STATE OF MINNESOTA
BOARD OF REVIEW
NOTICE IS HEREBY GIVEN that the Board of Review of the City of Andover,
Anoka County, Minnesota, will meet in the Council Chambers of the City of Andover,
1685 Crosstown Boulevard NW, Andover, MN at 7:00 P.M., Thursday, April 30, 1998
for the purpose of reviewing and correcting the assessment of said City of Andover for
the year 1998. All persons considering themselves aggrieved by said assessment, or
who wish to complain that the property of another is assessed too low, are hereby
notified to appear at said meeting, and show cause of having such assessment
corrected.
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) N<;> complaint that another person is assessed too low will be acted upon until the
person so assessed, or his agent, shall have been notified of such complaint.
Given under my hand this 14th day of April, 1998.
~tf~
Victoria V olk
City Clerk
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CITY OF ANDOVER
1998 ASSESSMENT/P A Y ABLE 1999
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Total Number of Taxable Parcels:
Total Number of Parcels including Exempt and Forfeit:
Total Taxable Market Value, 1998 Assessment:
New Construction, 1998 Assessment:
Parcels with New Construction:
Total Taxable Market Value, 1997 Assessment:
Net Growth '97 to '98 Including New Construction:
Net Growth '97 to '98 Excluding New Construction:
Total Market Value Including Exempt and Forfeit, 1998 Assessment:
Total Market Value Including Exempt and Forfeit, 1997 Assessment:
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Residential Single Family
Multiples (Duplex, etc.)
T)'ltio Townhome
I
, <uad Homes
Apartments
Condominiums
CommerciallIndustrial
1998 ASSESSMENT - SALES RATIOS
# Sales Median Ratio
448 94.5%
o .0%
o .0%
o .0%
1 94.8%
o .0%
2 97.5%
8,847
9,305
$1,020,419,300
$42,040,531
1,179 = 12.7% of Total
$923,586,600
+10.5%
+5.9%
$1,097,011,500
$994,403,400
Coefficient
5.2
.0
.0
.0
.0
.0
7.4
1998 ASSESSMENT - COMPARABLE SALES RATIOS
(Residential Single Family)
Municipality # Sales Median Ratio Coefficient
County of Anoka 3,910 94.4% 5.2
Anoka 207 94.3% 6.2
Blaine 583 94.3% 4.3
Columbia Heights 208 94.3% 7.2
Coon Rapids 733 94.3% 4.7
Fridley 248 94.4% 6.2
Andover 448 94.5% 5.2
Burns 21 94.4% 6.3
East Bethel 168 94.4% 6.4
Ham Lake 178 94.5% 5.7
Oak Grove 81 94.5% 5.5
.....'lmsey 367 94.6% 4.7
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17bor98
Minn~SOla SlaMes 1997,274.01
hnp:/ /www.revisor.leg.slale.mn.us/st97.27 410 I_htm I
Minnesota Statutes 1997. Table of Chapters
) Table of contents for Chapter 274
274.01 Board of review.
Subdivision 1. Ordinary board; meetings, deadlines,
grievances. (a) The town board of a town, or the councilor
other governing body of a city, is the board of review except
(1) in cities whose charters provide for a board of eq~alization
or (2) in any city or town that has transferred its local board
of review power and duties to the county board as provided in
s~bdivision 3. The co~nty assessor shall fix a day and time
when the board or the board of equalization shall meet in the
assessment districts of the county. On or before February 15 of
each year the assessor shall give written notice of the time to
the city or town clerk. Notwithstanding the provisions of any
charter to the contrary, the meetings must be held between April
1 and May 31 each year. The clerk shall give published and
posted notice of the meeting at least ten days before the date
of the meeting.
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If in any county, at least 25 percent of the total net tax
capacity of a city or town is noncommercial seasonal residential
recreational property classified under section 273.c3,
subdivision 25, the county must hold two countywide
informational meetings on Saturdays. The meetings will allow
noncommercial seasonal residential recreational taxpayers to
discuss their property valuation with the appropriate assessment
staff. These Saturday informational meetings must be scheduled
to allow the owner of the noncommercial seasonal residential
recreational property the opportunity to attend one of the
meetings prior to the scheduled board of review for their city
or town. The Saturday meeting dates m~st be contained on the
notice of valuation of =ea1 property u~de= sect~on 273.:21.
The board shall meet at the office of the clerk to review
the assessment and classification of property in the town or
city. No changes in valuation or classification which are
intended to correct errors in judgment by the county assessor
may be made by the county assessor after the board of review in
those cities or towns that hold a local board of review;
however, corrections of errors that are merely clerical in
nature or changes that extend homestead treatment to property
are permitted after adjournment until the tax extension date for
that assessment year. The changes must be fully documented and
maintained in the assessor's office and must be available for
review by any person. A copy of the changes made during this
period in those cities or towns that hold a local board of
review must be sent to the county board no later than December
31 of the assessment year.
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(b) The board shall determine whether the taxable property
in the town or city has been properly placed on the list and
properly valued by the assessor. If real or personal property
has been omitted, the board shall place it on the list with its
market value, and correct the assessment so that each tract or
lot of real property, and each article, parcel, or class of
personal property, is entered on the assessment list at its
market value. No assessment of the property of any person may
be raised unless the person has been duly notified of the intent
of the board to do so. On application of any person feeling
aggrieved, the board shall review the assessment or
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\1innesota Statutes 1997,274_0 I
http://www_revisor.leg.state_mn_us/st97/274/0(.hlInl
classification, or both, and correct it as appears just.
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(c) A local board of review may reduce assessments upon
petition of the taxpayer but the total reductions must not
reduce the aggregate assessment made by the county assessor by
more than one percent. If the total reductions would lower the
aggregate assessments made by the county assessor by more than
one percent, none of the adjustments may be made. The assessor
shall correct any clerical errors or double assessments
discovered by the board of review without regard to the one
percent limitation.
(d) A majority of the members may act at the meeting, and
adjourn from day to day until they finish hearing the cases
presented. The assessor shall attend, with the assessment books
and papers, and take pare in the proceedings, but must not
vote. The county assessor, or an assistant delegated by the
county assessor shall attend the meetings. The board shall list
separately, on a form appended to the assessment book, all
omitted property added to the list by the board and all items of
property increased or decreased, with the market value of each
item of property, added or changed by the board, placed opposite
the item. The county assessor shall enter all changes made by
the board in the assessment book.
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(e) Except as provided in subdivision 3, if a person fails
to appear in person, by counsel, or by written co~~unication
before the board after being duly notified of the board's intent
to raise the assessment of the property, or if a person feeling
aggrieved by an assessment or classification fails to apply for
a review of the assessment or classification, the person may not
appear before the county board of equalization for a review of
the assessment or classification. This paragraph does not apply
if an assessment was made after the board meeting, as provided
in section 273.01, or if the person can establish not having
received notice of market value at least five days before the
local board of review meeting.
(f) The board of review or the board of equalization must
complete its work and adjourn within 20 days from the time of
convening stated in the notice of the clerk, unless a longer
period is approved by the commissioner of revenue. No action
taken after that date is valid. All complaints about an
assessment or classification made after the meeting of the board
must be heard and determined by the county board of
equalization. A nonresident may, at any time, before the
meeting of the board of review file written objections to an
assessment or classification with the county assessor. The
objections must be presented to the board of review at its
meeting by the county assessor for its consideration.
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Subd. 2. Special board; duties delegated. The
governing body of a city, including a city whose charter
provides for a board of equalization, may appoint a special
board of review. The city may delegate to the special board of
review all of the powers and duties in subdivision 1. The
special board of review shall serve at the direction and
discretion of the appointing body, subject to the restrictions
imposed by law. The appointing body shall determine the number
of members of the board, the compensation and expenses to be
paid, and the term of office of each member. At least one
member of the special board of review must be an appraiser,
realtor, or other person familiar with property valuations in
the assessment district.
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03/13/98 13:57:06
Minnesota Statutes 1997, 274.01
http://www.revisoLleg.state.mn.us/st97/274/01.html
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Subd. 3. Local board duties transferred to county.
The town boari of any ccw~ 0= ~he gcve=~ir.g ~cdy of any home
rule charter ~= stat~tc=y ~i~y ~ay cransfer ~C3 powers and
duties under subdivision 1 to the county boari, and no longer
perform the ~~~ction o~ a l~cal board. 8e:==9 che town board or
the governing body of a oi~y transfers the 90"ers and du~ies to
the county board, the to~n board or city's g07erning body shall
give public ~~tice 0= t~e meeting a~ which t~2 ?roposal for
transfer is to be considered. The public no~ioe shall follow
the prooedure contained in section 47:.705, s~bdivision lc,
paragraph (b;. A transfer of duties as per~itted under this
subdivision ~~st be co~~~~~cated to the cou~cy assessor, in
writing, be=~=e Dece~er 1 of any year to be 9::ective for the
following year's assess~ent. This tra~s:er 0: duties to the
county may eicher be pe=~anent or for a specified number of
years, provided that the transfer cannot be for less than three
years. Its :ength must be stated in writing. A town or city
may renew its option to trans:er. The opticn ~o transfer duties
under this subdivision is only available to a town or city whose
assessment is done by the county.
HIST: (2034) RL s 847; 1941 c 402 s 1; 1945 c 402 s 1; 1949 c
543 s 1; Sx1967 c 32 art 8 s 3; 1971 c 434 s 3; 1971 c 564 s 6;
1973 c 123 art 5 s 7; 1973 c 150 s 1; 1973 c 5e2 s 3; 1975 c 339
s 5; 1977 c n4 s 11; 1.986 c 444; 1987 c 229 =-- 4 s 1; 1987 c
268 art 7 s 3'; 1983 c 7:9 art 7 s 3; 1990 c ~SJ art 7 s 14;
1995 c 264 art 3 s 13; 1997 c 231 art 2 s 23
Copyright 1997 by the O==ice of Revisor of Sca:~tes, State of Minnesota.
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03/13/98 13:57:06
Minnesota Statutes 1997,273,032
http://www.revisor.leg.state.mn.us/st97/273.032.htm I
Minnesota Statutes 1997. Table of Chapters
) Table of contents for Chapter 273
273.032 Market value definition.
For the purpose of deter~ining any property tax levy
limitation based on market value, any net debt limit based on
market value, any limi~ on the issuance of bonds, certificates
of indebtedness, cr capital notes based on market value, any
qualification to receive state aid based on market value, or any
state aid amount based on market value, the terms "market
value," "taxable market value," and "market valuation," whether
equalized or ~~equalized, mean the total taxable market value of
property within the local unit of government before any
adjustments for tax increment, fiscal disparity, powerline
credit, or wi~d energy values, but after the limited market
adjustments under section 273.11, subdivision la, and after the
market value exclusions of certain improvements to homestead
property under section ~73.11, subdivision 16. Unless otherwise
provided, "market value," "taxable market value," and "market
valuation" refer to the taxable market value for the previous
assessment year.
HIST: 1994 c 416 art 1 s 12; 1997 c 31 art 3 s 3
Copyright 1997 by the Office of Revisor of Statures, State of Minneso,ta.
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03'13/98 14: 1\ :43
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..Dt~?~.OFMARm.VALUEi{:~~~f~j~i~~~~,;~~.i~.
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"Market value" means the usual selling price at the place where the property to which the term iSapplied _
, shall be at the time of assessment; being the price which could be obtained at apnvale sale otixi aUCtiOn . .
sale, if it is determined by the aSsessor that the price from the auction sale representS an' aim's iength " ,
, ", transaction. The price obtained at aJorced sale shall not be considered.' (M.s.i7i.03j',~:; "(0;: ..' :".-, ,<
.;.;._;:-i,:'/, . '. ;,- >", ." . '. .,f> "':;',':!:__:U,,,:,,~\~j<,_, ..', .
.. -;. r.:~If is'up to thC 'asseSsor' to form anopiDiori of the market valUe even \Vheri tiiereis'.nom~ketl>{S31eS tc;'
,-;:c' aid irifiiiDgvaiues:***Where~ihere'have been'no 'actuaI s31~s --f~r;dongperi<?<t ~i ticie';therc;~iS no 'way
, : ,,' 'of detenD.iriing values except by the judgment' and opinion of peoPle ac'quamted' with the lands; their " '.. . "
lldaptabilitY for use, and the circumstances of the surrounding coinmunity . "*<i* (state v~Fritch: '175',.: '
Minn. 478, 221 N.W. 725). " ' ,
The above defuntion of market value is Minnesota's statutory defInition. However, many of the .
profeSsional apprltiser/aSsessor organizations have developed theh- own defInitions 'ofmarket v3Inewhich
',' .may be more det3lledthan the statutory definition. - .; , , ' , , -" ' "",." ,,'; '; ,;c; 'CA N
, . ,,:<t>:f--:\:~/;'''-<: ,':;;':;;,.:.,>~~>;",,_.~'.';, :";'.' ,':_,",';: .' . .,.../ ~:. '.. , ,;'~~D~- .~",
":;';;'/:,..The,'IntemationalASsOciation of AssessiI1g Officers defmeshlarket ~aiuein fue followirigmaririer~; ,"
; ,. . ';0;;,;:':",;_-",:-'-,',_".- ", -.", '., .<';""-'c"f'.,:};Z\'c,.(,,'{'"
; . MarIcet value is themostprobable price expressed iD. temis of money'that a proPetly''''6uId_brlag if
- exposed for sale in the open market in an arm's length transaction between a williDg"seller and a ' ,
willing buyer, both of whom are knowledgeable concerning all the uses to which it is adapted and
for which it is capable of being use d.-
,-'~',~: ':~-:_~i_~" i.. ~
..' 'Thehigb.estprice in terms of money which apropeny ~ bring in a compep.tiveand opi:n market
underalfconditions reqmsite to a fair sale:ilie buye(and seller eac:h acting prudently,
knowledgeably and assuming that the pric~ is not affected by undue stimUlus. '
Other professional organizations have defmed market value in approximately the same terms. ' .
. The Society of Real Estate Apprltisers defmesmarket value' as: _ '
The defInitions ,generally imply the consummation of a sale as of a specifIc date under the following
conditions :
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Both parties are well informed or welladvisedandeach is acting in'what LSconSideredto be'
the~ own best interest; " ' , -', " , ,.'
L . The buyer and seller are typically motivated;
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3. A reasonable time is allowed for exposure in the open market;
4. Payment is made in cash or its equivalent;
5. Financm'g, if any, is on terms gen~rallyavailable in the communitY at the sPecifi~ddate and
. ,,',' typical for the property type iri itSloC~e;.. '-; ,.' ..(<; ..." :_j:~~,:"
" "_-~_,_:,:-. ,_~::_ ': " :-. .t~ _:;:' ' .~". ',' J_ - '_ :,.', '.:" '_-' ,:." '. ~>.'-. _' __~ -..-._ :.. :;' "_ _ ___ , ". -; ~. _:)~_ ,>;.'<_ -';:';,~.'>, c_ ':~)<'~~....::
,- ,,'6: -"::The price-represents a rio~a1 cofisideriltloriforlhe -proPeItysold ,inaffected bY5peCial. ' ,
" .,', ' . :financing amountS and/or ret'liis, services, fees, costs or credits mcurred in the traDsac~on.
,. , . .-.' ..- . . "," . -' '-' ..". '. "'-.' . ,."
" In other words, market value is the price that woUld tend to prevail under typical, normal, competitive '
open market conditions. '.' " '. , , ,-,., , , "c'
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1998 ASSESSMENT AREA
1999 PROPOSED ASSESSMENT AREA
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" ',NOTICE OF YOUR PROPERTY'S ESTIMATED MARKET VALUE AND
PROPERTY CLASS FOR PROPERTY TAXES YOU WILL PAY IN 1999
State law requires ail property owners to be notified of any changes in their market value or property class.
Property Owners
PIN:
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Property Class:
1. Estimated Market Value for Payable 1999 .....................................................$
la. Limited Market Value for Payable 1999 ........................:........................$
2. Classified Value for Payable 1999........................................................................$
2a. Limited Classified Value for Payable 1999........................................... $
3. Value of New Improvements ...................................................................................$
4. Value Exemption for Certain Improvements ................................................$
5. Taxable Market Value for Payable 1999...........................................................$
Your property's taxable market value shown on line 5 is the amount that will be used to determine your property tax.
Local Board of Review Meeting County Board of Equalization Meeting
PRELIMINARY REVIEW
If you feel the valuation or classification is incorrect or if you have any questions concerning this notice, you may wish to
contact your assessor's office at: .
You may contact your Assessor at the phone numbers listed under the Board of Review/Equalization meeting information.
PLEASE NOTE: This preliminary review is provided as a service to property owners, it is not a formal part of the review
process law. If you do not feel there has been a satisfactory response to your concerns, you may still use the appeals process.
See back of thiS form for formal appeal process.
Property Class is the statutory classification that has been assigned to your property based upon the use of the property.
Important: A change in the classification of your property can have a significant impact on the real estate tax payable.
Compare the payable 1999 property class listed above to the enclosed payable 1998 tax statement.
Taxable Market Value is the value your 1999 tax will be based on. It is the final value after all reductions, limitations and
deferrals. Comcare Line 5 above to the enclosed payable 1998 taxable market value to determine the change in your
property's taxa Ie market value.
Estimated Market Value represents the assessor's estimate of your property's actual market value. Market value is defined
as the most probable price that a well informed buyer would pay a well informed seller for a property without either party
being unduly forced to buy or sell.
Limited Market Value - Certain classes of property (agricultural homestead or nonhomestead, residential homestead or
nonhomestead, noncommercial seasonal recreational residential) have the amount that their value can increase limited to a
maximum increase of ten percent over last year's taxable value or 25% of the difference between last year's taxable market
value and this year's market value, whichever is greater. This limit does not apply to an increase in your value due to
improvements made to your property.
Value of New Improvements- Is the Assessor's value estimate of improvements that have been made to the property since
" the last assessment inspection.
}
This Old House - Certain Improvements to homestead property may be fully or partially excluded from the value of the
property for assessment purposes for a specified period of time provided the house is at least 35 years old at the time ofthe
Improvement. More information on this program may be obtained by contacting your county assessor's office.
h..__,h._...,..'-_....h_m_m_y__p.~~~-.cf:1,H~r.~Y'___mmh,..........hh_h.....mm.._.h"hm_....hm"_..h_,_'h_.._.hhm__m_.hm_'__'....hhh.....h._.....h.hhm..h_h__..Y'.P.eta~f:1Bl"r~_:!:_.._m....._.__..m..h_h..m..
ANOKA COUNTY PAYABLE 1998 STATE PAID PROPERTY TAX REFUND INFORMATION
1997 1998 Owner:
"'IN:
.Iarket Value:
New Construction Value:
Property Class:
Taxpayer:
Line 1 Amount to use in filling out your property tax
refund form M -1 PR, if el igible..........................................................................................................................................
Line 2 Amount to use in filling out schedule I of form M-IPR, if eligible.......................... 0
If this box Is checked. you owe delinquent taxes.......................... Detach this stub and Include It wIth your
Moot PR form when applyIng for a refund
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FACTORS THAT AFFECT YOUR PROPERTY TAX
The tax you pay next year is determined by three factors: (1) the property's taxable market value, (2) the
classification of the property, and (3) the amount of money spent by local taxing jurisdictions. If you
disagree with either your property valuation or classification, you may appeal to your Local Board of
Review and County Board of Equalization. Comments you have concerning local taxing jurisdictionr',
spending should be made at Truth in Taxation hearings held in the fall of the year. Budget decisions that
affect the following year's property taxes are made at these meetings.
Minnesota property taxes are based on the value and use of the property on January 2 of the preceding
year. This one year lag is to allow property owners to appeal any property determination made by the
assessor. The appeal process is stated below.
FORMAL APPEAL PROCESS
Three Step Appeal
Step One: Local Board of Review. You may appeal your property's valuation or classification to the
City or Town Board of Review at the time and place listed on the front of this notice. This appeal may be
in person, by representative, or in writing to the board of review. If you are not satisfied with the decision
of the Local Board of Review, you may appeal to the County Board of Equalization. Note: An appeal to
the Local Board of Review is required before proceeding to the County Board of Equalization.
Step Two: County Board of Equalization. Appeals to the County Board of Equalization may be made
in person, by representative, or in writing. To schedule an appointment for your appeal, call (612)
323-5475. If you are dissatisfied with the results of this appeal you may file a petition with the Tax Court.
Step Three: Tax Court. The Small Claims Division requires that you must have first appealed to the
Local Board of Review and the County Board of Equalization and limits the classification and market
value that may be appealed. The ReQular Division will hear all appeals.
One Step Appeal
Appeals may be made directly to the Regular Division of the Tax Court. All appeals must be filed on
or before March 31 of the year the tax becomes payable. Specific instructions for appealing to Tax
Court can be obtained by contacting the Minnesota Tax Court at 25 Constitution Avenue, St. Paul, MN
55155, or, from the court administrator of the county in which your property is located.
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IMPORTANT INFORMATION ABOUT YOUR PROPERTY TAX STATEMENT
=> Only one tax statement per parcel is mailed per year, statements are mailed in mid to late March.
A change in the ownership recorded after January 1 of the current year, will not initiate the mailing
of a new tax statement. The statement will be sent to the previous owner/or taxpayer. Mortgage
refinance and/or satisfaction, and sale are common reasons for a change in the current year
taxpayer and require a request for a duplicate tax statement.
=> If you have paid off or refinanced your mortgage and were escrowing your tax payment, you are
responsible for paying the taxes due. Failure to timely pay your taxes due to not receiving or
having a tax statement will not forgive the imposition of penalty and interest.
If you have not received your tax statement{s) by April 1st of any year, please call
=> (612)323-5400 and request a duplicate.
HOMESTEAD: Property currently classified as homestead will not be mailed a homestead r
=> verification card and will continue to be classified as homestead as long as the property is \
occupied by the owner or qualifying relative as their principal place of residence. Any change in
the occupancy status of homestead property requires notification to the County Assessor.
IMPORT ANT INFORMATION
YOU MAYBE ELIGIBLE FOR A PROPERTY TAX REFUND (THERE ARE TWO REFUND PROGRAMS A V AILABLE)
1. SPECIAL PROPERTY TAX REFUND - FOR HOMEOWNERS ONLY
You may qualify if:
. your 1998 property taxes increased more than 12 percent and at least $100 and
. you owned and lived in the same home on January 2, 1997 and January 2, 1998.
. There is no income requirement for this refund program.
2. REGULAR PROPERTY TAX REFUND - SOMETIMES CALLED THE "CIRCUIT BREAKER"
You may qualify if:
Homeowners:
. you own and live in your home on January 2,1998 and
. your household income is less than $67,310.
You need Fortn M-II'R to lIImlv {or the,~e reflllll/.\'..
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