Barkley explains changes to Homestead Exemption Act

On May 21, Governor Robert Bentley signed into law the “2013 Homestead Exemption Act” which effectively repeals most of the “2012 Homestead Exemption Act,” and sets new qualifying guidelines for those taxpayers claiming ad valorem tax exemption based on 65 years of age, those being permanently and totally disabled regardless of age, orthose who are blind regardless of age. The provisions of the 2013 Act apply to the tax year beginning Oct. 1, 2012, and taxpayers seeking the exemption have until July 31 of this year to claim the exemption by bringing the required documentation (proof of disability or proof of income) to the Revenue Commissioner’s Office. While most taxpayers provided proof of disability and federal income earnings as required to recertify their exempt status prior to Jan. 1, there are still some residents who now have until July 31 to prove their exemption and not lose their exempt status. The Revenue Commissioner’s Office will assist anyone who seeks help in claiming the exemptions. Just remember the tax lien date is still Oct. 1, 2012, meaning the taxpayer must have met the qualifications for which they are claiming as of that date and after Aug. 1 there will be no exceptions for making a late claim. The 2013 Act provides a total exemption from ad valorem taxes on the principal residence and 160 acres adjacent thereto of any resident of this state who is 65 years of age or older, provided the net annual taxable income for the person claiming the exemption and that of his or her spouse is $12,000 or less as verified by the latest United States income tax return or some other appropriate evidence, or who is permanently and totally disabled regardless of income or age. The 2013 Act removed the income threshold from the exemption for the disabled so that now only those persons claiming the exemption based on being 65 years of age or older are required to meet the income limitation. Any taxpayer who lost the exemption due to the income threshold, who previously had total exemption granted based on the taxpayer’s permanent and total disability, will have the exemption reinstated without the necessity of additional documentation. The 2013 Act also provides that those persons seeking exemption based on disability status who are not drawing a disability pension or annuity from the armed services, a private company or any governmental agency, may establish their disability status by providing proof of such permanent and total disability by submitting written affidavits by any two physicians licensed to practice in this state, provided that at least one of these physicians is actively providing treatment directly related to the permanent and total disability of the person seeking the exemption. The requirement that at least one of the physicians be actively providing treatment applies to any person applying for the exemption for the first time after the passage of the 2013 Act. Any person who qualified to receive the exemption prior to the 2013 Act by submitting certification by two physicians will continue to receive the exemption based on the letters already provided and will not be required to resubmit any physicians’ letters. In addition, the 2013 Act provides a penalty assessed to anyone who knowingly and willfully gives false information for the purpose of claiming a homestead exemption. Those found in violation shall be ordered to pay twice the amount of any ad valorem tax which would have been due retroactive for a period of up to 10 years plus interest at the rate of 15 percent per annum from the date the tax would have been due. As the tax year of 2013 moves toward the final assessments prior to tax notices and the collection process, I cannot stress enough the importance of being aware of the homestead exemptions available and making a claim for these exemptions prior to Aug. 1, 2013.

Rouson faces tax troubles on Tallahassee condo In 2010, state Rep. Darryl Rouson bought a townhouse in Tallahassee. Since then, he has missed three years of property tax payments, falling so far behind that the unit soon could be put up for auction. That's not all. Last fall, Rouson borrowed $20,000 from a relative using his already heavily mortgaged St. Petersburg home as security. And this spring, Rouson parted ways with the Tampa law firm of Morgan & Morgan, which had been paying him as much as $565,000 annually. Is Rouson, the future House Democratic leader, in financial straits again? "No, other than someone who just loses their main source of income in the last couple of weeks,'' Rouson, 58, said Tuesday. A hard-charging lawyer who said he was once addicted to crack cocaine, Rouson declared bankruptcy in 2002 while owing $360,000 to the IRS. He was still in bankruptcy proceedings when he and his wife Angela borrowed money to build a two-story, 4,400-square-foot home that they later refinanced for more than $550,000. More here.

Highlights of the House Omnibus Tax Bill

The Minnesota House of Representatives passed a tax bill early Monday morning that aims to balance the budget. The bill asks the state's wealthiest taxpayers to pay for education, property tax relief and job creation. Below are highlights of the bill: $400 million in property tax relief for the middle class through the Homestead Credit Refund, an expanded Renter's Credit and increased aid to local government. Institutes a one year levy limit for certain cities and counties, holding most new local levies to 3 percent or less. $234 million per-pupil increase in school funding formula. $485 million for E-12 education for all-day kindergarten, preschool scholarships and new funding for every Minnesota school. $250 million for higher education, including a tuition freeze at the University of Minnesota and MnSCU schools, plus significant new resources for the student grant program. $89 million for jobs and economic development to promote private sector job creation throughout the state. Aims to close the $626 million budget deficit. Raises the income tax rate to 9.85 percent on the wealthiest 2 percent of taxpayers, with income greater than $250,000 a year for joint filers. Increases the user-based fees on cigarettes by $1.60 per pack to $2.83 per pack - catching up with Iowa, South Dakota and Wisconsin. Here is additional information about the legislative session endin

Township asks for 34 percent property tax hike

Quincy Township is asking for a 34.1 percent increase in its property tax levy because officials said its surplus funds have been depleted in recent years because of rising costs and declining revenue. It would be the first increase in the township's tax levy in seven years. The township is asking that the levy be increased to $344,134, from $256,625. If approved, the increase would add $4 to the township portion of property tax bills for the owner of a $100,000 home, based on projections. "We basically have a bare-bones budget for 2013-14, and we've been using surplus for the last six or seven years," said township Supervisor Steve Schrage, who is retiring after 24 years with the office. "With the decrease of the personal property replacement tax, that's obviously cut into our surplus, and we're to the point now where we have to do something." Quincy aldermen, who also sit as the Town Board, last year approved a $715,376 township budget that was $28,000 lower than the previous year. The budget for fiscal 2014 is $39,000 less, or about $676,000, despite the proposed levy increase. Schrage said one part-time employee will replace a full-time employee. The township also eliminated the deputy township treasurer stipend and reduced travel expenses. He said he asked for a levy increase two years ago when surplus funds began to get low but could not get support from aldermen. Meanwhile, Gerry Timmerwilke, legal counsel for the township, told aldermen Monday night during a public budget hearing that Social Security, pension and health insurance costs continue to rise while revenues have dipped. Timmerwilke said the township received about $364,000 from the personal property replacement tax from the state during fiscal 2008, a number that fell to $282,870 last year. The City Council will consider the levy along with the township's budget at its May 28 meeting. The township runs the general assistance program, which helps people with rent, utility, household and medical expenses. It also runs an emergency assistance program for residents and a separate program for seniors. The township also has a representative payee program to help manage finances for disabled people who are unable to manage their funds. The Quincy Township assessor's office handles property assessments on 16,500 properties in the county. Cindy Brink, who ran unopposed to replace Schrage as township supervisor, was sworn in May 6, but she doesn't officially begin her duties until Monday, May 20.

New Jersey Tax Cut Compromise Possible

Governor Chris Christie wants to cut income taxes by 10% for every New Jerseyan. Senate Democrats want to cut property taxes by 10% and Assembly Democrats have a plan they say can provide a 20% property tax cut for those who need it most. NJ Assembly Democrats Facebook The latter plan would be partially funded through a millionaires’ tax increase that Christie vows to veto, but the Assembly budget boss says there’s room for compromise. Early last week, the State Treasurer reported a $230 million revenue shortfall and another $121 million shortage was reported Wednesday. Christie’s $32.1 billion proposed budget relies on 7.3% revenue growth. Yesterday, the credit rating agency Moodys put out a less than flattering statement regarding Jersey’s fiscal situation. It read, part, “Without any cuts, deferrals, or one-time revenues, a $230 million decrease in projected reserves would leave the state with a narrow $358 million (1.2% of budgeted revenues) ending balance. This would be lower than in any of the past five years, when the state’s balances ranged between $500 million in fiscal 2008 and $870 million in fiscal 2011. The revenue shortfall has reduced liquidity over the past fiscal year, and the state has relied on inter-fund borrowing to support operations, although the amount has remained relatively small. The state maintains approximately $800 million of reserves outside the General Fund that are available for internal borrowing.” The report did not take into account the $121 million shortfall because those monies are outside the general fund and obligated to spending elsewhere. The sagging revenues put every tax cut plan in jeopardy. “There’s room for negotiation,” says Democratic Assembly Budget Committee chairman Vinnie Prieto. “Obviously we have to live within our means so obviously we have to have the money there.” Prieto says if the state can’t afford to support the Assembly Democrats’ 20% property tax cut plan, that doesn’t mean the proposal is dead. He explains, “If it’s not 20%, if it’s 15% then that’s what it will be, but we have to get the money back to the residents…..If it’s 18%, 16%, whatever…That would be something that’s real.” The Assembly Democrats proposal would provide a property tax relief credit through the gross income tax return, for all residential homeowners with incomes up to $250,000 in the amount of 20% of the first $10,000 in property taxes paid. To pay for the new revenue needed for the middle-class and lower-income property tax relief under the Assembly Democrats’ plan, the state’s income tax rate for those earning more than $1 million would be increased beginning next fiscal year. The rate would go from 8.97 percent to 10.75 percent. This would impact about 16,000 out of about 2.6 million filers and raise $800 million at the plan’s full implementation in fiscal year 2016. And, that’s where the problem lies because Christie hasn’t been shy about his thoughts on that particular tax increase. In his budget message, the Governor said, “We have eliminated the special surtax that for a time gave New Jersey the highest marginal tax rate in the nation – and I am proud to have twice vetoed the effort to re-introduce it. And just so there is no mistake in my intention: I will veto any tax increase again.” Townsquare Media was the first to report that under a new plan proposed by State Senate President Steve Sweeney, a family earning $50,000 a year would save, on average $600, and a family earning $100,000 a year would save an average of $800; millionaires would get absolutely zero. Under the governor’s proposed income tax scheme, a family earning $50,000 a year would only save $80.50, and a family earning $100,000 annually would only save $275, while a millionaire would get a $7,265.75 tax break and those earning $3 million would save $25,200 a year. The Sweeney plan would focus every dollar of tax relief on the 95 percent of New Jersey households that earn up to $250,000. The Christie proposal, by comparison, would give those families only an average of $218 in relief, while the top 5 percent would get an average of $4,632 and the top 0.6% would get an average of $22,577.

Jet owned by ex-airport developer Scot Spencer's company to be auctioned

In an effort to recoup $8.9 million in unpaid property taxes from a former San Bernardino International Airport developer now accused of defrauding taxpayers, the county Tax Collector's Office is auctioning off a Boeing 727 jet belonging to one of his companies. In an effort to recoup $8.9 million in unpaid property taxes from a former San Bernardino International Airport developer now accused of defrauding taxpayers, the county Tax Collector's Office is auctioning off a Boeing 727 jet belonging to one of his companies. Since 2009, Scot Spencer has racked up a total of $8.9 million in unpaid property taxes, penalties, collection fees and interest on four of his businesses, SBD Aircraft Services Inc., SBD Services LLC, SBD Properties Inc. and Norton Aircraft Maintenance Services, according to the Tax Collector's Office. The auctioning off of the Boeing 727 is one of the rare occasions in which an asset other than real estate is being auctioned off to pay unsecured property taxes, said County Tax Collector Larry Walker. "I can't tell you when the last time this was done in the county," Walker said, adding that the auction could pave the way for similar auctions in the future. "We're going to continue to examine all the unsecured property taxes in the county and we're going to try and decide if there are other taxpayers who have assets that we can seize and sell to collect those unsecured property taxes. " The appraised value of the unpainted jet that formerly belonged to American Airlines Advertisement is $598,125. While the opening bid amount has not yet been set, it is estimated to be around $54,382.92, Assistant Tax Collector Matt Brown said. Spencer's SBD Aircraft Services is listed as the owner of the jet. The unpaid property tax bill the company owes the county is $51,105.80. Proceeds from the sale of the jet can only be used to pay off the tax debt for SBD Aircraft Services, Walker said. "So far this is the only asset that we found that merits sale due to its value in relationship to the tax obligation, so we're starting here," Walker said. "And we're going to go through all the legal procedures to sell this property. " A firm date has yet to be set for the auction, but Walker said it will likely be in late May. In 2006, the San Bernardino International Airport Authority hired Spencer, a convicted felon who served more than four years in federal prison for bankruptcy fraud and who was subsequently banned from the aviation industry by the Federal Aviation Administration, to redevelop the airport. Two of Spencer's companies, Norton Development Co. LLC and SBD Properties LLC., were awarded contracts worth $43 million to renovate the airport's terminal and build a fixed-base operator hangar and office building, The project cost soared to roughly $125 million, receiving criticism from the county Grand Jury in 2011. Spencer, 48, and his business associate, Felice Luciano, 69, of Tempe, Ariz., now stand accused of conspiring to defraud airport officials and taxpayers out of $1.2 million in what prosecutors say was a fraudulent claim Spencer filed against the Airport Authority in 2008. Spencer and Luciano face felony charges of criminal conspiracy. Spencer faces additional charges of perjury and preparing false documentary evidence. The pair next appear in San Bernardino Superior Court on May 29 for a pretrial hearing. Read more: http://findapropertytaxlawyer.com/

Many Worcester, Mass. businesses appealing assessed values

After a city wide revaluation of its 48,000 commercial and residential properties, Marchand is now facing a 291-percent increase. He says the new assessed property value will cost him an extra 11,000 dollars in taxes a year. “You can swallow a little bit of a property value increase but to have it go up 291-percnet, that's a tough one to swallow.” More than three quarters of the city's commercial properties have gone up and Monday marked the last day to appeal the assessed values. Worcester's assessor, William Ford, says the city expects a large number of abatement applications this year. “As of Thursday the 21, approximately 1,217 applications were turned in, we have already inspected a number of properties, and we're in the process of reviewing more abatements at this time.” The city assessor must act on abatement applications within a 90-day period. City manager Michael O'Brien says there is money in an overlay account to pay back residents when necessary. “We do expect to grant abatements and when they are granted, we'll be here to issue checks and we have the appropriate money to do that.” Worcester’s Regional Chamber of Commerce's Stuart Loosemore says 30-percent f businesses saw a 40- to 50-pecent increase in their property values. He says residents and owners were overwhelmed with the news. “There was a lot of sticker shock, a lot of anger, a lot of frustration and then came confusion.” Loosemore says the Chamber has encouraged all businesses to file an abatement. Marchand filed his abatement with the assessor's office Monday morning. He says he's looking for some relief. “Trying to cut costs. There's really no other options,” he says. “Hopefully the abatement process goes through and we come back down to something the funeral home can take care of.”

Governor seeks support for property tax plan

DES MOINES, Iowa (AP) — Gov. Terry Branstad says that without passage of his property tax plan, residents could see big increases to their tax bills. But a Democratic lawmaker questions the argument. Branstad, a Republican, on Monday touted his property tax plan, which would gradually reduce taxable assessments for commercial property owners. Branstad says his plan would also limit the amount residential property values could grow, restricting how much those bills could climb. Branstad unveiled a website with estimates on how much tax bills would rise without passage of his proposal. The House has approved Branstad's proposal, but the Senate supports an alternate plan. Democratic Sen. Joe Bolkcom, of Iowa City, says Branstad is making a "straw argument." He notes that local government set tax rates, which can be adjusted if values go up. Read more: http://www.findapropertytaxlawyer.com/

Governor seeks support for property tax plan

DES MOINES, Iowa (AP) — Gov. Terry Branstad says that without passage of his property tax plan, residents could see big increases to their tax bills. But a Democratic lawmaker questions the argument. Branstad, a Republican, on Monday touted his property tax plan, which would gradually reduce taxable assessments for commercial property owners. Branstad says his plan would also limit the amount residential property values could grow, restricting how much those bills could climb. Branstad unveiled a website with estimates on how much tax bills would rise without passage of his proposal. The House has approved Branstad's proposal, but the Senate supports an alternate plan. Democratic Sen. Joe Bolkcom, of Iowa City, says Branstad is making a "straw argument." He notes that local government set tax rates, which can be adjusted if values go up.

Property tax rate to increase as property values drop

Property taxes are due on May 1, and Yuma County wants taxpayers to understand the process. In order to keep next year's levies at the same level as this year's, the rate will have to increase to keep up with another drop in property values. In other words, according to information from Yuma County: • To collect the same $22.3 million amount in primary property taxes, Yuma County would need to adjust the primary tax rate from $1.87 to $2.06. • The qualifying tax rate for high school districts, which is based annually on statewide assessed values, will climb from $1.98 to $2.12. • The state equalization rate, which ensures equal resources for all schools, will climb from 42 cents to 51 cents. The county says the median sale prices for local homes is on the rise and that the housing market started to rebound last year. However, there is a two-year lag between market conditions and the application of those conditions on the next assessed value of property. This means that net assessed values for property taxes should see a leveling off or increase in tax year 2014. The tax process starts with the county assessor, who determines the value of property generally based on real estate market activity. Then municipalities estimate a budget for the coming fiscal year. For school districts, local taxpayer contribution varies with the amount of funding provided by the state general fund – when the state funds less, local taxpayers take up the slack. The county superintendent of schools reviews the school districts' proposed budgets. Taxing authorities hold public hearings over the summer to take taxpayer input. Tax rates are adopted by the board of supervisors for county taxing authorities and school districts. The amount of any given bill depends on the assessed value of the property and the combined tax rate, which can vary by geographic location (for example, what school district the property is located within). When taxes come due, the county treasurer collects. Nov. 1 and May 1 are the semi-annual due dates. A tri-fold brochure explaining the process is available on the county website at www.yumacountyaz.gov/taxpage.

Legislature wants ballots to detail tax increases

PHOENIX (AP) — A bill requiring ballots for municipal and county bond elections to contain details of the debt and how they'll increase property taxes has passed the Arizona House. Senate Bill 1371 also requires similar disclosures for local sales tax increases. The Republican-controlled House passed the bill Monday on a 34-22 party-line vote. It previously passed the Senate but will return there for another vote because of a House amendment. The bill is designed to let voters know how much debt municipalities are taking on and how that will impact their taxes. For a bond election, the ballot must include an estimate of the amount of property taxes needed to pay the bond debt and the amount a $100,000 home's property taxes would increase. Read more: http://www.sfgate.com/news/article/Legislature-wants-ballots-to-detail-tax-increases-4454517.php#ixzz2RNmMckC0

The real estate recovery has yet to lift the property tax revenues

The real estate recovery has yet to lift the property tax revenues of many U.S. cities, a worrying sign for municipalities that rely on the taxes as their chief sources of income, according to a report released on Thursday. In a survey of local economic conditions, the National League of Cities found that residential property vacancies and values are "still a problem" for more than half of U.S. cities. Officials in 65 percent of the cities consider commercial property vacancies a problem, and those in 57 percent say commercial property values are still a concern. "Although generally positive, the slow rebound in the real estate market is a compounded problem for local governments because of the lag between economic cycles and local property tax collections," said Christiana McFarland, director of the league's research department, who conducted the study. "This lag can last 18 months to two years -- meaning that real estate market improvements take time to register in local budgets." "We anticipate continued decline in 2013 property taxes as collections continue to catch up with market conditions," she added. Most cities do not frequently assess the values of homes and land to determine the taxes that owners must pay. Some can take three years to re-assess real estate values. The bursting of the housing bubble, for example, took two years to show up in property tax collections. Of late, demand for houses has risen so sharply that economists and real estate agents are worried about a supply squeeze, with areas such as Washington, D.C., and New York experiencing acute inventory crunches. Even so, in the fourth quarter of 2012, property tax revenue totaled $177.6 billion, "not statistically different from the same-quarter 2011 property tax revenue of $177.4 billion," the U.S. Census said last week. Local governments collected 97.7 percent of the property taxes. "Challenges in the commercial property market have been overshadowed by improvements in the housing market and are likely the result of slow job recovery and decreased demand for space," said McFarland. "We anticipate hearing more about commercial property in the months to come." Cities are also nervous that a new surge in consumer confidence that has helped local sales tax collections will not last -- 55 percent of those surveyed said that retail sector health "continues to be problematic for their communities." Meanwhile, local income taxes "have remained fairly flat in recent years, evidence of a national recovery characterized by slow income and job growth," the survey found. For most, though, business growth is improving or it has ceased to be a threat to cities' budgets. "Although there continues to be significant barriers to across-the-board economic growth, a tenuous recovery is taking hold," the survey found. "The increasing confidence of local officials can be seen in their anticipated spending and investment activities." According to the survey, more than one in two city officials anticipate increasing investments in 2013 in new infrastructure and capital projects and maintenance of existing infrastructure and capital. Officials also say they are still pressed to spend on emergency services. The survey found that more than three years since the recession's end, requests for aid have not abated. "Demand for basic survival services such as food, heat and clothing is a widespread concern, with one in two city officials reporting that it is a problem in their communities," the survey found. "One in four city officials report that this condition has actually worsened over the past year."

Property tax bills may be sent out electronically

SAN DIEGO, CA -- Riverside County residents have the option of paying their property-tax bills online. By late next year, they may also be able to elect to receive their bills electronically, as opposed to through the mail. That's something Supervisor Jeff Stone of Temecula wants the county to offer as a convenience to Riverside County's 900,000 property owners. “We’re in the new electronic age," Stone said, during last Tuesday's Board of Supervisors meeting. "I don’t know if we’re pre-empted by state law, but, with future tax bills, it would be nice if we had a place on the tax bill that’s mailed out that a prospective taxpayer can actually sign, to receive their tax bill electronically.” Stone also touted the notion of sending tax bills out via email as a cost-saving strategy for a county that has seen annual revenue plummet by more than $200 million a year since last decade's housing collapse. “That might save this county hundreds of thousands of dollars in postage every year,” he said. Treasurer-Tax Collector Don Kent said his department already is working on it. “That’s being incorporated into our new property tax system," Kent said in a telephone interview lasts week. "It’s in development right now.” Kent said the "ebilling" option -- as it is being called -- could debut as early as October 2014. The treasurer-tax collector office routinely sends out bills in the fall for taxes due in two installments, in December and in April. Kent said the county spends about 67 cents on postage and printing per bill. He said the cost was $575,000 in fiscal year 2011-12, which ended last July. Kent said the county could begin to eliminate a portion of the postage expense as it rolls out a comprehensive $16 million upgrade to its outdated computer system for processing property assessments. That project has been dubbed CREST, which stands for County of Riverside Enterprise Solutions for property Taxation. It is replacing 40-year-old technology. Kent said the county is in its fourth year of the upgrade, and the first phase of the new system may be unveiled next year. He said the county is aiming at that time to launch ebilling, which will mean notifying people via email and possibly through some sort of Internet subscription. Even if the October 2014 target is met, though, county officials do not anticipate a flood of people taking them up on the offer. At the outset, Kent said, only a few thousand owners are expected to opt in. "Just like anything that's new, it will take years to build up momentum to get people off of the tax bill in print,” he said. “Some people don’t even have a computer. Some people may not do anything online; they may not feel comfortable with that.” Others may choose to receive bills by email, then change email addresses without notifying the county. “That’s part of the challenge in the digital world versus the paper document," Kent said. "Those are all things we have to keep in mind as we move into this arena.” At the other end of the process, property owners have had the option of paying taxes online since 2000 -- initially by electronic check only, and later by credit card, too, Kent said. Last year, more than 125,000 paid online. In fiscal 2011-12, he said, there were 78,596 electronic check transactions and 48,633 online credit card payments. "Certainly the potential is there for savings," Kent said. “But the savings won’t be realized until many years down the road. ... Nevertheless, we’re absolutely on board with saving money wherever we can.”

Brookfield being sued over Boston Store property taxes City, Bonstores Realty in litigation over 2009-12 assessments

Brookfield and Bonstores Reality One, owner of Boston Store at Brookfield Square Mall, are bumping heads over property taxes. The retail giant filed a Claim for Excessive Assessment and a refund for a portion of the 2012 property taxes paid to the city for its location at the mall. According to the claim, the property was assessed at $23.6 million by the city for the tax year 2012. Bonstores appealed the assessment, contending that the fair market value for the property as of Jan. 1 2012 was $15.7 million, a difference of $8 million. "The city of Brookfield assessor made jurisdictional errors in the valuation of this property," the claim reads. "These errors include consideration of improper sales and rental comparables and improper consideration of the purchase price and rental rate of the subject property established in a non-arm's length transaction." Robert Scott, director or finance for the city, said Robert Lorier, the city assessor, has more than 35 years of experience, and has been recognized by the state in the commercial assessment area. "I am confident the value that was placed on the property is fair and equitable in accordance with the law," Scott said. Lorier was not available for comment. Bonstores paid its first installment of the $391,230 tax bill - $195,600 - on time, but said that amount was $65,570 more than it should have been, the claim said. "Should the city of Brookfield fail to grant this claim by July 31, Bonstores will be required to pay the second installment of an additional $195,600, resulting in total damages of $131,140," Bonstores said in the claim. The assessment appeal was denied at the Board of Review, and the company filed a claim thereafter. The claim was denied at the city's Finance Committee meeting Feb. 19, and the resolution denying the claim was passed by the Common Council the same evening. "The city's legal counsel in the assessment litigation has advised the city should deny the claim," a memo by Robert Scott, director of finance, said. "The city will then look to add the 2012 claim to the existing lawsuit for the 2009, 2010, and 2011 assessments." The city and Bonstores are in litigation in Waukesha County Circuit Court regarding the assessments for the past four years. A trial scheduled for March was delayed at the request of Bonstores due to one of its key witnesses being unavailable. Scott said Claims for Excessive Assessments are rare in Brookfield. "I've been here 13 years and this is the largest claim I've ever seen," Scott said. Bonstores Realty filed a similar lawsuit against the city of Wauwatosa in Milwaukee County Circuit Court in 2011 for 2009 and 2010 property assessments, and the assessments were upheld. The company also filed Claims of Excessive Assessments for its other Boston Store properties throughout the state, including in Racine and Eau Claire, during the same time period. Should the city lose the case, the city would have to refund the excess taxes that were collected, including interest back to the date the tax payments were received. Since the property in question is part of a tax-incremental financing district, the city would not have to collect money from its taxing jurisdictions, like schools and the county. The attorney for Bonstores Realty was not available for comment.

Does Paying Overdue Property Tax Mean You Can Get a Title?

Even after the crash in the mid-2000s, there are still plenty of opportunities to make investments in real estate. Aside from bank foreclosures, property is also sold at discounted rates resulting from delinquent property tax bills. The revenue generated from property taxes are vital to every city, town and county in the United States. Tax collectors will foreclose on properties if the taxes have not been paid. If you pay overdue property taxes, you can get the title to the property through an auction sale. There are different auction formats throughout the country, but they are generally advertised in local papers beforehand. Taxes are imposed on real property, including vacant land and lands with homes, across the country. The taxes are assessed and collected at local levels, such as the county or city. Tax rates vary drastically among different locations, but in general bigger cities have much higher taxes than rural areas. If a land owner fails to pay his property taxes, the tax collector will attempt to collect the past due amount. Ultimately, the property could end up in a foreclosure auction if a payment is not received. Tax Lien Sales Some taxing authorities choose to sell tax lien certificates to make up for the financial loss resulting from unpaid property taxes. Once the tax collector determines the property owner is delinquent on the tax payment, a lien is filed on public record. An interested buyer can then buy a lien certificate, making him the lien holder. The specific terms of the tax lien sales vary by location, but they are commonly held like an auction. The certificate is placed up for sale in the amount of the unpaid taxes plus penalties and fees. The attendees bid not on the price of the certificate, but on the interest rate charged on the lien. Lein Holder Options The winning bidder is issued the lien certificate. After that, the interest rate that was bid on will be applied to the unpaid tax amount for a certain amount of time, usually a few years. If the property owner pays the past due amount, he'll be charged the interest rate. The certificate holder will make back his investment, plus interest. If the property owner fails to repay the unpaid taxes within the specified time frame, the certificate holder has the right to initiate foreclosure through the court system. If successful, he would then become the legal owner and title holder of the property. Tax Foreclosure Sales Tax foreclosure sales, sometimes called tax deed sales, are more similar to a mortgage foreclosure. Once the property owner is in property tax default for a specific period of time, the tax collector has the right to enforce its power of sale right. These sales are held in an auction format as well, and bidding typically begins at the amount of the past due taxes plus the acquired fees. The property is sold to the highest bidder, who will be issued a deed by the tax collector once payment is received. Payment is generally due the day of the sale. Taking Title Unlike mortgage foreclosures, most tax foreclosures do not have a right of redemption period. This means that the previous owners don't have any time after the sale to come up with the money to pay the taxes and reclaim ownership. The winning bidder is given the deed within a few days or weeks of the sale, depending on how fast the tax collector processes the foreclosure sales. At this point the bidder is the legal owner, however, there may be other complications such as the previous owners refusing to vacate the property. In cases like these, legal action might be necessary to evict.

Montgomery County crunches down on property tax credits

Montgomery County officials are going after homeowners who wrongly received state and county property tax credits. About 1,956 homeowners received the tax credits worth slightly less than $700, and county officials are estimating they could collect as much as $5.4 million for the credits, incorrectly given out between 2009 and 2012. County officials have collected about $134,000 from 216 accounts and expect to bill about 900 more in the coming months. Montgomery County has a 68.8 percent homeownership rate, which equals slightly more than 264,000 homes, according to census data. The property tax credits are given only to homeowners who live in their house; those who rent out their houses do not qualify. Rob Hagedoorn, the division chief of treasury in the county's Department of Finance, said in most cases it's not homeowners maliciously taking the tax credit; rather it's that homes are inaccurately classified in county records. Sign Up for the Daily E-dition newsletter! "In some cases, people might not have even known about it," he said. To find the discrepancies, the department compared rentals listed online and what each home was classified under in the county tax code. The $5 million in potential revenue will be put back into county funds. The county is currently facing a $134 million budget hole for fiscal 2014. In the housing crash of 2008, many homeowners turned to renting their houses because they couldn't sell and didn't go through the proper channels to acquire a license to rent, which would automatically change the tax classification of a home, Hagedoorn said. He said the problem possibly also occurred because up until December, homeowners did not have to apply for the credit. Last year, county officials realized they might be losing money and created a unit to double check which homes were getting the credit and which homes should not be. But the process has now changed: Residents must apply to receive the credit, meaning potentially fewer discrepancies in the future. The unit is scheduled to report its findings to a County Council committee on Monday. This is the first time the numbers have been documented. Council President Nancy Navarro, D-Eastern County, said she is interested to hear the unit's take on how the process has been going, and whether it's had an effect on county taxes. "Obviously, a lot of these things have to do with trying to look very deeply in what's going on," she said, referring to county officials going through minute details in records to find potential sources of revenue. "It's very important, for me, to hear from the administration what their take on this is."

Cedar Rapids property taxes could rise 4.15 percent

CEDAR RAPIDS, IA -- City Manager Jeff Pomeranz will present his “hold-the-line” budget to the City Council on Tuesday evening that, if approved, will raise the city’s portion of the local property-tax bill for the average homeowner by 4.15 percent for the fiscal year beginning July 1. This increase in property-tax revenue to the city is coming, in part, because of a state of Iowa “rollback” formula that will make 52.8166 percent of a residential property’s value subject to property tax, up from 50.75 percent in the current budget year. The proposed city budget keeps the city’s tax rate of $15.22 per $1,000 valuation the same as the current budget year. The tax rate will remain the lowest among Iowa’s largest cities, but for Dubuque, Pomeranz noted. In the end, the owner of a $100,000 home will pay $804 in property taxes to the city — about 40 percent of the total bill — in the new budget year, an increase of $31. In addition, the proposed city budget calls for the city to increase its franchise fee on electric and natural gas bills from 1 percent to 2 percent, an increase that will generate $3.2 million in new revenue for the city’s proposed $110-million general operating budget. The franchise fee, which is a recent addition to the city’s revenue-raising options, touches any property owner that pays an electric or gas bill. That includes churches and hospitals that don’t pay property taxes, the city’s principal funding source for city services, Pomeranz said in an interview on Monday. “It helps us broaden the tax base,” Pomeranz said of the franchise fee. Pomeranz said the need for additional revenue in the proposed new budget is coming because costs are rising. Wages and salaries for city employees are projected to increase by 2 percent, for instance. The city also will be paying $1.1 million more a year for flood insurance and will be contributing $1 million more a year — $7 million a year up from $6 million this year — to the state Municipal Fire and Police Retirement System of Iowa. In the current year, the city must pay an amount equal to 26.12 percent of police and fire salaries into the pension system, and next year, it’s 30.12 percent. In addition, the city’s new downtown library is coming on line in August, a move that will require the city to restore the library to a staffing and operating level similar to what it had before the June 2008 flood, which destroyed the library and forced the operation into temporary quarters at Westdale Mall. For more information see FindaPropertyTaxLawyer.com. Pomeranz and Casey Drew, the city’s finance director, said the costs for the library will increase about $1 million in the next fiscal year. About $500,000 of those cost will be paid from revenue from the city’s local-option sales tax. The sales tax revenue will be used on the library’s construction, and an equal amount of private library funds designated for construction will be shifted to library operations, Pomeranz explained. The proposed budget also calls for the users of the city’s package of city utilities — water, wastewater, sanitary sewer, storm sewer and garbage/recycling — to increase 3.4 percent. Pomeranz said the only significant spending initiative in the proposed new budget is the addition of five new staff positions to help implement the City Council’s new nuisance abatement program. The program includes criminal background checks on prospective renters and better coordination between landlords and the city to help with nuisance properties and nuisance tenants. “It’s going to be a safer community with strong neighborhoods,” Pomeranz said. The City Council must approve the new budget by March 15. The city accounts for about 40 percent of the local property-tax bill in Cedar Rapids with the school district and Linn County accounting for most of the rest.

Unpaid city water bills will become property tax liens

If you are a city of Dunkirk property owner with a water bill unpaid for two billing quarters or more, you might find that bill added to your property tax as a lien on your property. City Treasurer Mark Woods has issued a reminder to city property owners that as of March 8 liens will be attached to city property taxes of delinquent water customers. It will appear as a separate charge on the bill and included in the total tax due. Payment in full of the tax and water lien as noted on the 2013 city tax bill is required. Partial payments are not accepted. According to Sections 31-11 and 31-12 of the City Code, it is required that "any unpaid bills including penalties shall be included in the annual tax levy against the real property parcels in default, notwithstanding the fact that the bill or bills were unpaid by tenants or non-owners of the real property parcel affected." City property tax bills will be issued in early April with payment due 30 days after the start of collection

Nonprofit hospitals seek property tax refunds

Three hospitals in Illinois are seeking state tax refunds totaling nearly $10 million, reported Crain's Chicago Business. The hospitals include Edward Hospital & Health Services, Adventist Bolingbrook Hospital and Decatur Memorial Hospital. The taxes were levied during a period when the hospitals' management battled with regulators over their nonprofit status. But last summer, Gov. Pat Quinn signed into law new legislation for charity care and tax-exemptions that clarified which facilities qualify for tax-exempt status. All three facilities have since obtained tax exemptions. "We believed that in our situation, the morally right decision was to pay our taxes, under protest, to Will County in full, letting the county know we were certain the hospital would be recognized as deserving tax-exempt status," CEO Rick Mace said Wednesday in a memo to the board of directors of Adventist Bolingbrook, part of Adventist Health Midwest, according to Crain's Chicago Business. Adventist Bolingbrook is seeking by far the largest refund: $7.1 million. Decatur Memorial is seeking $1.6 million in refunds, while Edward is looking to recover about $1 million. However, recipients of the hospitals' tax largesse, such as Plainfield Community Consolidated School District 202, said they may have trouble making repayments, according to the article.

COOKEVILLE, Tenn.

The United States Attorney's Office has put a lien on the home of former Putnam County Property Assessor, Rhonda Chaffin. The lien suggests criminal charges are a real possibility. NewsChannel 5 Investigates first raised questions about how Chaffin came to own her home, and why her office undervalued hundreds of properties while she was property assessor. Rhonda Chaffin can still live in her Cookeville home, but the lien, which was filed with the Putnam County Register of Deeds, prevents her from selling it. "That's a serious thing to put a lien on somebody's house. They are not going to this frivolously and they are ready to move," said defense attorney David Raybin. Raybin says the government is required to indicate what laws may have been violated. In this case the lien lists mail fraud, wire fraud and federal program fraud. All are often used in public corruption cases, perhaps telegraphing prosecutors future plans. "This is not a telegraph, this is a fed ex," Raybin said. "This is coming at you much quicker and louder than a telegraph." Chaffin admitted to us in August that the developer who sold her the home provided her an $85,000 loan, that she claims was paid off two years later. "They helped me for a few months until I got my house sold and got my loan," Chaffin said. "They would have done that with anybody." Chaffin bought the house from developer Shirley Gaw. We discovered that Chaffin had massively depreciated some of his properties -- meaning he paid thousands less in property taxes. The state found Chaffin's office undervalued nine of Shirley Gaw's properties by approximately $9.5 million over three years. That includes Gaw's 7000 square foot, home undervalued by more than $38,000 a year according to the state. And Gaw's Chelsea Place Apartments, which auditors say Chaffin undervalued by nearly $2.5 million each year since 2009. NewsChannel 5 Investigates asked, "You're saying there is nothing wrong with these depreciations?" "No, there's nothing wrong with any of them," Chaffin responded last August. Chaffin has denied doing anything wrong, but Raybin says the lien which reads "The United States anticipates bringing criminal and/or civil forfeiture proceedings" speaks for itself. "The mountain has moved," Raybin said. "The government clearly has been investigating this for quite some time, and they will do a thorough investigation in this kind of thing and when they do move, they move decisively." Developer Shirley Gaw has appealed the state's ruling that he underpaid property taxes. Chaffin and her attorney did not return our phone calls. The state Comptroller's Office has determined that 19 additional properties were undervalued while Chaffin was in office. It brings to the total of undervalued properties to more than 200. The county has sent back tax notices telling the 19 property owners they owe more in property taxes.

Real property taxes are due in Feb. - Hawaii

LIHU‘E — The second installment of real property taxes for the 2012-13 tax year is due on Feb. 20, county officials announced recently. Payments can be made online at www.kauai.gov/paypropertytax, by mail, in person, or at a drop box located outside the Kapule Building at the Lihu‘e Civic Center. Checks should be made payable to the Director of Finance. Real property tax bills were recently mailed to all Kaua'i property owners or their respective servicing agents. Property owners who pay their real property taxes directly and have not yet received their property tax bills should immediately inquire at the Real Property Tax Collection office at the Lihu'e Civic Center, Kapule Building, Suite 463, 4444 Rice St., or call 241-4272. Failure to pay real property taxes by the due date will result in a 10 percent penalty as well as 12 percent interest per year. For more information on real property taxes, log on to http://www.findapropertytaxlawyer.com/

Property taxes are due Tuesday

Franklin County property owners have until 5 p.m. Tuesday to pay their property-tax bills to avoid late fees. Tax bills can be paid online by visiting the Franklin County treasurer’s website at http://treasurer.franklincountyohio.gov. Property owners paying by credit card will be assessed a 2.35 percent fee by the processing company, which is not shared with the county. Those who pay by electronic check will not have to pay any additional processing fees. The bills also can be paid in person at the treasurer’s office, on the 17th floor of the county courthouse, 373 S. High St. Payments can be dropped off in a lock box designated for tax bills in the lobby of the courthouse. Checking-account customers of Huntington, US Bank, First Community Bank or Columbus First Bank also can make the payments at their local bank branch. Property owners who don’t make the deadline will be assessed a penalty, whether or not they received a copy of their tax bill in the mail.

Property tax -- maligned and misunderstood

Tax reform is in the air in Minnesota. And the tax everyone loves to hate -- the local property tax -- is again a prime target. Officials in Gov. Mark Dayton's administration have heard loud and clear that Minnesotans want lower property taxes. It's an idea that the new Legislature seems eager to support. Although the specifics of Gov. Dayton's tax reform proposal remain a mystery, all indications are that reducing local reliance on property taxation and providing property tax relief will be high priorities. But are these reform goals really justified? A closer look at the main arguments offered in their favor suggests that concerns about property taxation are significantly overstated. Argument 1: Minnesota's revenue system is unbalanced and too dependent on property taxes. In 2010, the property tax's share of the "big three" state-local revenue sources (income tax, sales tax and property tax) was the highest it had been in more than a decade -- 39.8 percent. The resulting tax system has been compared by critics to an off-kilter three-legged stool that can no longer stand up. But a rise in the property tax's share of revenue is exactly what you should expect at the end of a major recession. Since volatile income and sales tax revenues fell by $1.35 billion between 2008 and 2010, the inherently more stable property tax was predestined to pick up tax share. Minnesota Management and Budget projects that if we do absolutely nothing, the property tax share of big-three revenues will decline to 36.4 percent next year -- a level that was the norm throughout the 1980s and 1990s. For perspective, consider that in 1973, after major tax reform to buy down local property taxes (the much-touted "Minnesota Miracle"), property taxes raised 46.9 percent of the "big three" taxes. Our three-legged stool was a unicycle. Rather than throwing the system out of balance, property taxes by their very nature provide the fiscal system with sorely needed stability exactly when it's needed most. The property tax should not be criticized for the very characteristic that causes public-finance experts to find it indispensable. Argument 2: The property tax is highly regressive. A regressive tax is one that burdens the less-affluent more than the more-affluent. But according to the Department of Revenue, Minnesota's property tax on homes is actually one of the least regressive taxes in the state. It's less regressive than the sales tax, which is the most commonly sought substitute revenue for local governments. When combined with the state's property tax refund program, homeowner property taxes are less regressive than -- among others -- corporate income taxes, gambling taxes, gas taxes or tobacco taxes. Argument 3: The property tax is poorly aligned with taxpayers' "ability to pay." Not really -- not according to a Revenue Department report that matches homeowners' incomes to their actual property tax bills. This report finds that homeowners' property tax bills are quite affordable across most of the state, both in total dollars and relative to incomes. They are most affordable in Greater Minnesota, where complaints about property tax burdens are especially strong. Some affordability problems will always exist, which is why it's vital to also recognize Minnesota's generous, broadly accessible property tax-refund programs. Over the last two years, the state spent $627 million to deliver direct, income-tested property tax relief to homeowners whose tax relative to their incomes exceeded statewide standards. Renters received an additional $388 million based on an estimate of the property taxes they paid as part of their rent. Importantly, these refund programs are more than three times as progressive -- favoring the less-well-off -- as Minnesota's income tax. National rankings also undercut concerns about Minnesota's dependence on property taxes. Property taxes relative to home value here are in the middle of the pack nationally. Minnesota's property tax collections, in total, are below the national average regardless of whether you measure them against population or income. Bad reform habits die hard Despite being unpopular, the property tax is regarded by experts as the best way for local governments to raise money. It provides a stable stream of revenue that ensures funding for local services. It can't be evaded. It's simple to pay -- no accountants needed. Countless studies have shown that high-quality property-tax-funded services lead to higher property values -- you economically benefit from what you pay for. And the visibility of the property tax allows and encourages taxpayers to compare the benefits and costs of local services they receive. In this sense, the perceived "problem" of property tax increases actually represents a crucial accountability link between citizens and their governments. Yet, none of these arguments can diminish citizen frustration with a tax that is often unpredictable, frequently paid in big semiannual chunks and very difficult to understand. Possession may be nine-tenths of the law, but perception and politics is 99.9 percent of property tax policy. If reform only addresses the perception and politics problems by pacifying local governments and taxpayers with levy buy-downs -- that is, sending more state aid to local governments so they can reduce or hold down property taxes -- we won't accomplish anything. Forty years of experience demonstrates the futility of this approach and what we can expect in the future if we try it again. Growing pressure from resource-hungry state programs will make it difficult to sustain the new levels of aid to local governments, let alone continuously provide even more money. Meanwhile, local governments, based on expectations of continuing or even rising state support, will create service levels, amenities and cost structures that are increasingly unaffordable without it. As state aids become precarious, property tax levies will start rising again, and the temporary property tax relief will evaporate. Calls for aid reform will begin again as communities argue that their "neediness" is not being adequately recognized in the existing distribution formulas. Local officials will then cut services, because they do not have the political support to continue raising the necessary property taxes to pay for them. Ironically, the evidence often shows that the additional property taxes needed would still be affordable by any objective measure. But local taxpayers for decades have been taught to expect local services at a discount price. So the call for higher state taxes to fund local property tax relief will begin anew. We've seen this movie many times. But this time the ending will be different. Once we had excess capacity in our tax system and tax rates to perpetuate this cycle of fiscal illusion. Current budget and demographic trends say that those days are over. Real reform basics This type of "reform" does nothing to improve the incentives and disincentives surrounding property taxation. Real property tax reform should focus instead on respecting the essential role the tax has, and will continue to have, in local government finance. Foremost, we must untangle the complex and messy financial relationships between the state and local governments. Currently, the state subsidizes cost structures created by local governments at the same time that local property taxes are required to pay for state mandates and programs over which local officials have no control. One of the smartest things we could do is sort out these lines of accountability based on this general principle: If you have no say on what gets done or how it gets done, you shouldn't be paying for it. This is especially relevant to improving the design of state aids to cities and counties. Simplifying the property tax system and improving its transparency are two more worthy reform objectives. Local government finance has a lot of moving parts -- any of which can affect an individual's property tax. To restore trust in the tax, we must make it simpler to understand. And we must make it much easier for taxpayers to accurately determine what and who is causing their taxes to rise. Real reform, leading to a stronger and more accountable revenue system, is unlikely to pay big political dividends. But it will preserve what is most important about the property tax -- its ability to balance citizens' expectations of government with their willingness to pay for it.

Property taxes up sharply for some in the Cleveland-Akron area: find your new tax rate

CLEVELAND, Ohio - Garfield Heights voters heard the pleas of the city's schools last year and approved a 9.4-mill property tax increase. But it is being charged at a rate of 12.1 mills - or $371 per $100,000 of home value - now that it's part of the tax bill for the very first time. It's one reason that Garfield Heights' overall tax rate went up 28 percent to $3,572 per $100,000 of value, now ranking third highest in Ohio. ________________________________________ Tax bill details Find changes in tax rates, and how taxes in each place are distributed among local schools, counties, cities, libraries, parks and other local governments. ________________________________________ Here is how an average city tax bill of $2,213 per $100,000 of home value in the seven-county Cleveland-Akron area is divided. Note: many cites are not part of JVS districts, or are in counties without a community college, reducing the overall averages shown above for those purposes. Ken Marshall, Rich Exner, The Plain Dealer In the simplest of terms, when Ohio property values go down, the rates go up for many of the individual taxes that make up the total tax bill. The goal is to collect the same amount of money. That's why in Cuyahoga County, where home values were reduced by an average of 9 percent last year, property tax rates went up on average about 8 percent in the new bills due Thursday. Outside of places where significant new taxes were added last year, there was about a 50-50 chance of the bills going up or down, said Wade Steen, Cuyahoga County's fiscal officer. Rising tax rates have become almost universal in an era of sinking property values. A Plain Dealer analysis of the 377 unique taxing districts across the seven-county Cleveland-Akron area found just one case where the overall residential rate has declined over the last three years. And that was just by $1 per $100,000 of home value in the Geauga County area that includes Troy Township and the Berkshire schools. Tax rates, by county Average tax rates per $100,000 of home value by county and the change over the last three years. Each county updates property values every three years, impacting rates. County 2012 3-year change Cuyahoga $2,565 12.9% Geauga $1,735 7.7% Lake $2,085 17.2% Lorain $1,782 15.6% Medina $1,654 13.6% Portage $1,678 8.7% Summit $2,066 14.6% Three years were analyzed because each county in Ohio must update property values once every three years. The period following those appraisals is when rates change the most. Last year, was an appraisal year for Cuyahoga, Lake, Lorain and Portage counties. Big changes In Garfield Heights and some other communities, the new bills contain changes that are so significant that they are surprising some taxpayers, even those who remember new taxes being approved last year. Cuyahoga County's Steen said he is getting a lot of questions from Clevelanders. Cleveland voters approved a 15-mill school levy in November amounting to $459 a year per $100,000 of home value. On top of that, because of declining property values, the rate went up another 5.4 mills, or $167, for Cleveland school taxes that have been on the books for years. The biggest tax rate increases regionally were in communities that are part of the Cleveland and Garfield Heights school districts. In Cleveland, Linndale, Newburgh Heights and Bratenahl – all part of the Cleveland school system, overall rates increased 27-35 percent. Property values fell there, ranging from 3 percent in Bratenahl to 30 percent on the East Side of Cleveland. Rates went up 28-29 percent in Garfield Heights, with the higher amount being in the small portion that is in the Cleveland school system There ordinarily is a limit on how much the rates can go up, regardless of sinking property values. But there are exceptions for certain taxes. Garfield Heights voters last March approved an "emergency" tax. In the case of such taxes, voters are agreeing to provide the money - $4.1 million a year in this case - regardless of what rate must be charged. So when the county appraiser dropped Garfield Heights home values by 21 percent on average, the rate went up. Homes are billed twice a year for property tax bills, with the 2013 bills covering 2012 taxes. Plain Dealer The big increase in Garfield Heights would not have happened if voters had approved a traditional operating levy, which is capped by the original millage amount. Now that property values have been reduced, it takes 12.1 mills to generate the $4.1 million. And it's the same reason that Garfield Heights emergency levies approved in 2010 and 2011 are now being charged at higher rates. School treasurer Allen Sluka said the district tried to educate the public ahead of time, but he still has been getting questions since the tax bills went out late last month. Tax bill examples Tax rates vary greatly from city to city. Here are six examples from across the region, with rates listed based on each $100,000 of home vale. Use the database above to find the same information for other places, and more details. Avon Lake Cleve- land Medina County $253 $405 $228 Schools $1,204 $1,596 $1,290 JVS $71 $0 $66 City $238 $389 $156 Library Dist. $86 $194 $62 Cnty. parks $40 $57 $23 Comm. college $101 $95 $0 Port $0 $3 $0 Total $1,992 $2,739 $1,825 North Olmsted Shaker Heights Will- oughby County $405 $405 $271 Schools $1,691 $2,811 $1,436 JVS $71 $0 $0 City $407 $303 $188 Library Dist. $77 $123 $66 Cnty. parks $57 $57 $83 Comm. college $95 $95 $94 Port $3 $3 $0 Total $2,806 $3,797 $2,138 Garfield Heights schools have more taxes tied to emergency levies -- 28 mills -- than any other government body in the state. Massillon schools (22.4 mills) are second highest statewide for emergency levies, followed by Willoughby-Eastlake (21.9 mills), Maple Heights (21) and Stow-Munroe Falls (20.6). Ohio's highest tax rates Leading the state in tax rates is the Shaker Square area of Cleveland. The portion of Cleveland that is in the Shaker Heights school system has a rate of $3,883. The city of Shaker Heights is second statewide at $3,797. Next is Garfield Heights, followed by the Cleveland-Heights/University Heights school areas in Cleveland Heights, South Euclid and University Heights, each at about $3,420. On the low end are mostly townships, where the average tax rate in the seven-county region is $1,795 per $100,000 of home value. Townships provide fewer government services. Driving these tax bills even lower is that home values are often lower in the townships, where some people feel they get more for their money. The 24 lowest rates regionally are all in townships, the lowest being the portion of Portage County's Deerfield Township that is in the West Branch Local School District. The rate there is $1,210. There are more taxing districts - 377 - than townships, villages and cities in the area, because many places are divided multiple ways. For example, Cleveland Heights, Broadview Heights and Lorain are among the cities with multiple school districts. So the overall rates there are different, depending on where a home is located within these towns.

Property taxes still a factor when buyers decide where to move

Thanks to recent state limits on how much towns can increase property taxes, the typical homeowners’ tax bill rose only 1.4 percent in Bergen and Passaic counties over the past year — much less than in the early and mid-2000s, when the median tax was jumping as much as 8 percent a year in Bergen. But property taxes in North Jersey are still among the highest in the nation and continue to have a powerful effect on a person’s decision about where to buy a home. Annual property taxes in Bergen County are now a median $9,300, and in Passaic, a median $8,742. In general, towns with higher-priced homes have higher taxes because the taxes are determined as a percentage of assessed value. "As taxes became higher and higher, they became more and more of a factor that buyers will look at," said Robert Abbott of Abbott & Caserta Realtors in Ho-Ho-Kus. Even in high-priced areas like northern Bergen County, affluent buyers will consider taxes when they’re picking a town, he said. Jaime and Greg Scerbo, parents of two who are now renting in Park Ridge, plan to focus their house hunt on Mahwah, where the median property tax bill of $6,525 is significantly lower than in surrounding towns because of the large number of corporate taxpayers who help pay for municipal services. The Scerbos want to keep their tax bill to $12,000 a year or less. "It’s only going to go up," said Jaime Scerbo, a teacher. "I’d prefer to spend a little more on the house and a little less on taxes." Her theory is that if they start with lower property taxes, they could withstand the inevitable increases. Randi Ungar, who currently lives on the Upper West Side of Manhattan with her husband, Jason, says property taxes are a critical factor in their house hunt. They’re looking in Bergen County and Rockland County, N.Y., at homes with a price point of $750,000. "If the house is great and priced right, but taxes are $20,000, it’s not going to work," said Randi Ungar, 34, an advertising saleswoman. She and her husband, who works in the textile industry and as a personal chef, are now paying about $18,000 a year in maintenance on their place in the city, an amount she calls "insane." She’s not willing to take on a similar burden in property taxes. "If I’m going to move and buy a house, I’m going to want to lower my monthly payments," she said. The Ungars hope to have children, so they’re looking for a town with a good school system. But Randi Ungar is not sure that "brand-name" school districts are worth the high property taxes that go with them. On the other hand, some buyers feel that schools are the only justification for higher taxes. "I see buyers measuring the property taxes against their interpretation of a good school system," said Eileen O’Driscoll, broker/owner of Century 21 Concept 100 in Dumont. Strong schools "alleviate the sting of high taxes," she adds. Some buyers do the math on how much property taxes will add to their monthly payments and decide they "can afford more home when the taxes are on the lower side," said Gary Silberstein, a Keller Williams Village Square agent in Ridgewood. Jaimie Bolnick, also with Keller Williams in Ridgewood, said that some towns seems to draw buyers consistently despite high taxes. She points to Glen Rock and Ridgewood, both of which have median annual property taxes above $13,000 but offer well-regarded schools, attractive downtown shopping areas and commuter rail service to New York. Many homeowners have successfully appealed their home assessments during the housing bust, and some buyers ask whether they should try that, Bolnick said. "There’s always that possibility, but it’s not something I could guarantee, nor would I ever recommend buying a home based on the hope that taxes would be reduced," she said. Property taxes have been growing at a slower rate recently as a result of a state law passed in 2010 that set a 2 percent limit on annual increases. But New Jersey still has one of the heaviest property tax burdens in the nation. According to the Tax Foundation, seven of the 10 counties with the highest property taxes in the nation, based on data from 2005-2009, were in New Jersey, with Bergen ranked No. 4 and Passaic No. 10. "We are a wealthy state, and wealthy states tend to demand a high level of public services," said Henry Coleman, a Rutgers professor who has studied property taxation. "I could say ‘education’ and wouldn’t need to make any more arguments." In addition, he said, local governments in the Garden State rely almost exclusively on property taxes, while in other states, local governments are funded in part by sales and income taxes. And state aid from Trenton to municipalities and counties "has not kept pace with the demand for local services," he notes. Moreover, New Jersey’s home-rule tradition means nearly every town has its own school system, police force and so on — though Coleman thinks that doesn’t add as much to costs as the other factors. Property taxes vary town-by-town for several reasons. Some have businesses whose taxes help fund municipal services, keeping homeowners’ tax bills down. The shopping malls of Paramus, for example, help it keep median property taxes around $7,800, well below the county median. Other towns keep their tax bills lower by sharing costly services — for instance, sending their teens to nearby towns’ high schools. "Most buyers know that in New Jersey, especially North Jersey, taxes are going to be high. That’s just the way it is," says John Pordon of Century 21 Gold Properties in Totowa, where the median tax bill, at $7,150, is the lowest in Passaic County. But that reality is especially painful for first-time buyers, he said. "To expect them to pay almost $10,000 in taxes on their first home is a little too much to ask," he says. "Young couples just starting out can’t afford to do that."

Larry Gasper pays $14K property tax bill in coins and dollar bills

He says he hit some tough times and had to ask around for help. "I had to borrow some money. I've missed a few payments on my home to pay for my taxes for this piece of property. My grandkids' piggy banks, my daughters' piggy banks, my money, my change and a lot of people have offered to help a bit," said Larry Gasper. Gasper says he rolled all the money himself and packed the $14,000 in the back of his car to pay off his debt.

Scam: Assessor's Office Warns of Impostors

Double-check all calls from the Cook County Assessor's Office because the contact may be a scam, a release from the office warns. People claiming to work at the assessor's office are calling residents, saying they have missing exemptions. The scammers then ask taxpayers to hire them to file Certificates of Error on their behalf. The certificate changes a property's assessed value for a past year, correcting the tax bill after the assessment is finalized. Kelley Quinn, communications director for the assessor’s office, said real employees never solicit taxpayers. Many of these so-called tax reps tell people they can get residents more money. "What they don't tell you is... they take 30 to 40 percent of that amount," Quinn said. "The best thing people should be doing if they're a homeowner is making sure they've been getting all the proper exemptions."

Page Arizona set to vote on 1st property tax

PAGE, AZ -- Voters in Page will be asked May 21 to decide if they want a municipal property tax imposed on themselves for the first time in Page's 38-year history as a municipality. Page City Council voted 7-0 Wednesday night to authorize the referendum, to coincide with the general election for mayor and three council seats. The ad valorem tax would have one condition. The city would abolish the tax -- and its $600,000 in annual revenue -- once Page's $14 million in bond debt is retired. A separate, newly approved ordinance allows council to apply all proceeds from land sales to the debt. Page was issued bonds in 1994, 1997 and 1999 for an ambitious series of construction projects, for a total obligation of $24 million. The debt was refinanced in 2011. Mayor Bill Diak and others indicated previous councils had passed on chances to retire the debt, and he vowed to "not kick it down the road for another 13 years." "This council will have this resolved ... We're going to have a plan, which we should have had 13 years ago," said Diak, who was elected to council in 2009 and voted mayor in 2011. Diak and others insisted their vote did not reflect an opinion for or against the tax. City Manager Rick Olson, author of the proposal, said council's only intention was to decide whether to send the measure on to the electorate. Speaking against the idea were Page residents Mike Makowski and Arleen Miller. Makowski reminded council that two bond issues of the Page school district failed, in November 2011 and again last November. He predicted a city property tax would meet a similar fate. "I don't like taxes, either," said Councilmember Scott Sadler, "but we need a revenue stream one way or another." Olson told council that he would be hard-pressed to find $1.2 million a year for debt payments from a $19 million budget that has become heavily dependent on $6.5 million in sales tax revenue, while state and federal revenues are shrinking. Revenue from the sale of city-owned land has also plummeted in a weak economy. "I feel your bond debt is crippling your city's ability to thrive," said Olson, named city manager last year after serving as city attorney for nearly 10 years. Vice Mayor John Kocjan and Councilmember Lyle Dimbatt argued against considering a sales tax hike as a remedy. Kocjan cited the combined tax of 15 percent, and Dimbatt likened another increase to "turning your back and waiting to get stabbed." Kocjan said the property tax would be "nothing next to what the school tax was going to be." Kocjan said he reviewed some projected tax payments drawn up by Olson, but they were not released during the meeting. Last fall, Olson listed a few residential rate examples, ranging from $80 to $400 a year.

Page set to vote on 1st property tax

PAGE, AZ -- Voters in Page will be asked May 21 to decide if they want a municipal property tax imposed on themselves for the first time in Page's 38-year history as a municipality. Page City Council voted 7-0 Wednesday night to authorize the referendum, to coincide with the general election for mayor and three council seats. The ad valorem tax would have one condition. The city would abolish the tax -- and its $600,000 in annual revenue -- once Page's $14 million in bond debt is retired. A separate, newly approved ordinance allows council to apply all proceeds from land sales to the debt. Page was issued bonds in 1994, 1997 and 1999 for an ambitious series of construction projects, for a total obligation of $24 million. The debt was refinanced in 2011. Mayor Bill Diak and others indicated previous councils had passed on chances to retire the debt, and he vowed to "not kick it down the road for another 13 years." "This council will have this resolved ... We're going to have a plan, which we should have had 13 years ago," said Diak, who was elected to council in 2009 and voted mayor in 2011. Diak and others insisted their vote did not reflect an opinion for or against the tax. City Manager Rick Olson, author of the proposal, said council's only intention was to decide whether to send the measure on to the electorate. Speaking against the idea were Page residents Mike Makowski and Arleen Miller. Makowski reminded council that two bond issues of the Page school district failed, in November 2011 and again last November. He predicted a city property tax would meet a similar fate. "I don't like taxes, either," said Councilmember Scott Sadler, "but we need a revenue stream one way or another." Olson told council that he would be hard-pressed to find $1.2 million a year for debt payments from a $19 million budget that has become heavily dependent on $6.5 million in sales tax revenue, while state and federal revenues are shrinking. Revenue from the sale of city-owned land has also plummeted in a weak economy. "I feel your bond debt is crippling your city's ability to thrive," said Olson, named city manager last year after serving as city attorney for nearly 10 years. Vice Mayor John Kocjan and Councilmember Lyle Dimbatt argued against considering a sales tax hike as a remedy. Kocjan cited the combined tax of 15 percent, and Dimbatt likened another increase to "turning your back and waiting to get stabbed." Kocjan said the property tax would be "nothing next to what the school tax was going to be." Kocjan said he reviewed some projected tax payments drawn up by Olson, but they were not released during the meeting. Last fall, Olson listed a few residential rate examples, ranging from $80 to $400 a year. Page was founded in 1957 but was not incorporated until 1975. The community that built Glen Canyon Dam had been governed by the federal Bureau of Reclamation for its first 18 years

Texas - Windows on State Government

The new Texas Property tax calender can be found on our resources page under "Useful Links." Resources page: http://www.window.state.tx.us/taxinfo/proptax/taxcalendar/2012.html

Hundreds attend property tax rally

Almost 600 people attended the year's first national rally against the property tax in west Dublin this afternoon. The meeting, organised by the Campaign Against Household and Water Taxes, was held in the Red Cow Inn, which was almost forced to initiate overflow arrangements due to the large turnout. According to organisers, the crowd was made up of people from all around the country with a variety of different professions, with small farmers, public servants, teachers and factor workers making up a large amount. The meeting is split into two sessions, with the first discussing relating to legislation and the second organising strategy and tactics. According to Joan Quirke, who came from Waterford to take part in the meeting, the people who attended are there to fight for “ordinary people”. “The Government insists on tackling the people with a middle or low income and these people barely have enough to put food in the fridge,” she said. “I haven’t paid the household charge and from speaking to people on the street, an awful lot of people are the same and have no intention of paying it. We are going to continue on the fight, but I’m very happy to see so many people here today.” People Before Profit councillor Brid Smith said that the only way the Government will take any action on the issue is if there is a mass-movement made by the general public, which she hopes will stem from today’s meeting. “What we need is a mass resistance on the streets. I don’t think [the Government] will listen to us with out a mass movement and that’s what we intend to do. Just look at the amount of people who are here today. It’s entirely possible,” she said. People Before Profit TD Joan Collins said the turnout was tremendous. “These people came from all parts of the country to be here and to have their voices heard. We are midway through a battle with the Government and we are not going to back down.” For more visit http://findapropertytaxlawyer.com/

Proposition 13 Tax Curbs Face Attack In California Read More At IBD: http://news.investors.com/011013-640144-prop-13-tax-curbs-targeted-for-attack-by-calif-lawmakers.aspx#ixzz2HgCsIPO9

The tax revolt that swept California and the nation starting in the 1970s may have run out of steam, but its landmark law, Proposition 13, is still largely intact. That could change in the next two years as Democratic state lawmakers with a new two-thirds majority in both houses take aim at Proposition 13 tax restraints in their hunt for money. Taxpayer advocates are girding for battle. "This year, for us, will be devoted entirely to defending Proposition 13," said Jon Coupal, president of the Howard Jarvis Taxpayer Association. Backers of Proposition 13 warn that changes could pinch family finances and hurt businesses, large and small, in a state with joblessness still near 10% and costs higher than many locales. Passed in 1978 with nearly 65% of the state voting yes, Proposition 13 is a shield and political symbol. It has kept California property taxes moderate and predictable, capping them at 1% of a property's value when it last sold, plus a 2% annual inflation factor. Critics long blamed the law for state fiscal woes. But mainstream politicians knew it was popular and didn't want to touch it. Other Taxes Already Rising That was before November, when Californians OK'd a ballot initiative to raise income and sales taxes and put more Democrats in the Legislature. The new seats gave Democrats the power to enact tax hikes under Proposition 13's supermajority rule without Republican support, as well as to put amendments to the law before the voters. Liberals hailed the events as the end of an era. "The Tax Revolt is over," Robert Cruickshank wrote on the Calitics blog. The November vote was a victory for public-sector unions, which have the most to gain from weakening Proposition 13. It also put California business owners on alert for tax changes that fall hard on commercial property. "Even the people who advocate a change in Proposition 13 don't seem to want a change in residential (tax) rates," said Allan Zaremberg, CEO of the California Chamber of Commerce. Already, state Sen. Mark Leno wants to put a measure on the ballot to lower the two-thirds vote threshold for school district parcel taxes to 55%. State Sen. Lois Wolk introduced a bill that would ask voters to drop the vote threshold to 55% for library parcel taxes and bond measures. In the Assembly, Tom Ammiano plans to reintroduce a bill seeking to revise the definition of an ownership change that triggers a new business property assessment. Voters' OK isn't needed. Even if the bill stalls, as it has in the past, business owners fear that its goal — squeezing more tax money from commercial property — will surface in other proposals, some with better odds. Read More At IBD:

Idaho governor: Eliminate personal property tax

BOISE, Idaho (AP) — Gov. C.L. "Butch" Otter on Monday proposed eliminating Idaho's personal property tax, a move that would cost $141 million in tax revenue but provide a boost to business leaders who say the tax is a drag on the economy. Otter outlined his intentions for 2013 during his State of the State address where he unveiled a slightly larger state budget and discussed health care and education plans for the new legislative session. Business leaders have urged lawmakers to dump the personal property tax, levied against everything from office desks to transmission lines and machinery in semiconductor factories. They say the tax prevents them from growing their businesses and hiring more workers. To make up for the money local governments would lose out on, Otter set aside $20 million to pay cities, counties and school districts. The Republican governor also advocated giving local leaders more flexibility to raise sales or income taxes in their districts to help fund courts, public safety, education and roads. "My preference is granting local-option taxing authority that enables county voters to decide for themselves how to address their most-pressing needs," Otter told nearly all the 105 representatives and senators. Minority Democrats are often critical of Otter's proposals but didn't immediately rebuff the property tax plan. Rep. Grant Burgoyne, D-Boise, said he's amenable to ditching the personal property tax — as long as local governments are given the power to ask voters to raise taxes within their own jurisdictions. Burgoyne has already drafted legislation he hopes gets a vetting once negotiations begin. "Different communities are going to have difficult solutions," Burgoyne said. "Some communities that don't have much of a sales tax opportunity are going to find a local option income tax to be more useful." For fiscal year 2014 starting in July, Otter proposed a roughly $2.8 billion budget, reflecting about a 3 percent increase. He said the proposal was conservative because it grows less quickly than the state's overall anticipated revenue. The two-term governor also promised quick legislation for Idaho to enact its health insurance exchange, envisioned by the federal Affordable Care Act as a federally-subsidized online marketplace for individuals and businesses to compare and shop for insurance coverage. Lawmakers must still approve the bill, something hardly guaranteed in Idaho's conservative Legislature. Otter opposed the federal health care law, joining the unsuccessful suit that sought to overturn the 2010 changes in the U.S. Supreme Court. However, he said, now that the law is in place, it's important for Idaho maintain its voice in enacting the regulations as state leaders see fit. Idaho is one of only four Republican-led states pursuing exchanges, a status Otter predicts will provide leverage in negotiations with the Department of Health and Human Services. Officials still must determine which benefits must be offered in insurance policies and which companies can participate. Neither Obama, nor HHS Secretary Kathleen Sebelius wants a Republican state that "was trying to create its own exchange walking away from the table," he said at a press conference following his speech. Otter is avoiding a related fight, however, by not immediately endorsing the expansion of Idaho's Medicaid coverage to include more than 100,000 additional low-income residents whose bills would largely be paid for with funding from Washington. In November, Otter's own, hand-picked panel urged him to accept the expansion foreseen by the federal health care law, arguing doing otherwise could cost Idaho $284 million by 2024. Instead, Otter now plans to spend the next year studying how Idaho's federal-state funded health care system for the poor can be revamped to make it less focused on paying fees for services and more on requiring Medicaid beneficiaries to take more responsibility for their health. "We have time to do this right," he said, on what he calls a "broken" Medicaid program. "I hope to return in 2014 with specific proposals." Following the speech, new House Speaker Scott Bedke said he agreed with Otter's decision to wait — even if it means continued funding of an existing insurance program that covers medical bills of the state's indigent population — but costs the state and counties some $60 million annually, without federal help. "That's the devil we know," Bedke said. Otter also used his address to ask lawmakers to increase state funding of public schools by 2 percent, to about $1.28 billion, or $25 million more than the current year. He did not propose pay raises for teachers and most state workers. The governor acknowledged Monday he and Superintendent of Public Instruction Tom Luna made mistakes in pushing through the "Students Come First" public education overhaul in 2011 without more public support, a problem that led to voter's rejection of the plan on Nov. 6. He reiterated hopes for a new panel he assembled last month to come up with new, broadly-supported proposals — not this session, but 2014. "I'm convinced that acting too quickly or without due deliberation will generate needless distraction," he said.

Township Adopts New Budget With Lower Real Estate Tax Rate

The township was forced to lower the real estate tax rate due to the new Allegheny County assessments. UPPER ST. CLAIR, PA -- Upper St. Clair commissioners approved a new budget for 2013 that "holds the line" on taxes. The budget lowers the real estate tax rate from 4.6 percent to 3.9 percent due to the Allegheny County's new property assessments. There is a Pennsylvania law in place that requires millage rates to be adjusted so that the township does not reap a windfall from the new values. According to the most current information, the township's assessed value will rise by an estimated 18 percent in 2013. Therefore, if your property assessment went up more than 18 percent, your township taxes will likely increase in 2013. If your reassessment went down or remained the same, your taxes will likely decrease. Real estate tax bills will be mailed to taxpayers on May 1, 2013. The income tax rate will remain at .8 percent, the sanitary sewer multiplier will remain at 2.19 and the local services tax will remain $52/year. Commissioners unanimously approved the budget Monday night, however, Commissioner Glenn Dandoy said he did "reluctantly." He said he thought the budget for the library department was too expensive. Director of Finance August Stache told commissioners he expected the final budget would be posted on the township website by the end of the year.

Controller: Allegheny County should review property tax exemptions

Allegheny County's Office of Property Assessment should undertake a parcel-by-parcel review of real-estate tax exemptions claimed by charitable and non-profit organizations, Controller Chelsa Wagner urged today. That recommendation was included in an audit of the office, known by the acronym OPA. "OPA does not provide proper accountability or review [of] tax exemptions for charitable and non-profit organizations to assure taxpayers that exemptions are warranted," Ms. Wagner said in a statement. "OPA should provide at least the same level of scrutiny for charitable tax exemptions as it does for better-administered property tax relief programs for individual homeowners." Jerry Tyskiewicz, whose Department of Administrative Services oversees the assessment office, said a non-profit review had been planned for this year before the controller undertook her audit. County Executive Rich Fitzgerald and county Manager William McKain already were aware of many of the issues raised by the controller, Mr. Tyskiewicz wrote in a response letter. "Many of those items dovetail with the information in your analysis," he said. "I appreciate the confirmation." The Office of Property Assessment has been at the center of the court-ordered $15 million revaluation of every property in the county. That controversial project has resulted in more than 100,000 appeals of new assessments that have gone into effect for this year. Reassessment also has raised questions among county council members and residents about the high proportion of tax-exempt properties in many communities, especially Pittsburgh. In November county Executive Rich Fitzgerald fired Michael Suley, the manager of the assessment office. County spokeswoman Amie Downs said Mr. Fitzgerald wanted a change in leadership and direction for the office.

Push to change how property taxes are collected

Democratic state lawmakers want to change how property taxes are collected via, a decades-old law. Commercial property owners say any change to Proposition 13 would lead to punishing tax increases that could cause businesses to flee the state. But, proponents argue it would actually improve the state's bottom line. For 34 years, the state's property tax law has been hands-off. But, with a super majority in both houses of the state legislature, Democrats are emboldened and think it's time for a change. County Assessor Jim Fitch agrees. "As the property goes up in value, you have the ability to generate more income, maybe you pay a little more in taxes," he said. Right now, Prop. 13 caps property tax increases to two percent every year unless the property is sold. And, the property tax is only reassessed in a sale if more than 50 percent of the property changes hands. Critics contend that's a loophole that allows corporations to rob the state of billions of dollars in tax revenue. And, they argue, commercial property owners reap huge financial benefits for the land, but pay very limited taxes for that benefit. "The residential owner has to go out and work another job to pay the property taxes. The house doesn't pay his property taxes, where a commercial or industrial property generates income and pays for the expenses and pays for the property taxes," said Fitch. A group of Democratic legislators plans to introduce several bills this year that could force commercial property owners to pay higher rates. Under the so-called Split Roll proposal, commercial properties would be reassessed at least each year, while property tax increases on homes would still be capped at two percent a year. The assessor estimates it could generate an additional $10 billion in tax revenue on Kern County oil and gas land alone. "Legislators in California, money is like drugs. The more you give them, the more they want to spend." Mike Turnipseed says the Kern Taxpayers Association categorically opposes a split roll. "If you think California's business climate is just so wonderful that we can put more taxes on business and force businesses to relocate, then it's a good idea," said Turnipseed. Greg D. Bynum and Associates manages 25 commercial properties in Bakersfield. Don Bynum argues any property tax increase would be passed along to businesses that lease space. "It will trickle down to consumer prices. It would have an enormous impact statewide," he said.