Form Tc106ins - Application For Correction Of Assessment On Grounds Other Than, Or In Addition To, Overvaluation, Including Claims Of Exemption Or Classification - 2010 Page 2
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5a building that had been predominately vacant or which
The property produced no rental income in 2009.
changes the use of one or more floors of a building, such
Applicant’s operation began after July 1, 2009, unless
as from office or residential or from storage to office;
renovation, interior demolition, or tenant installations
the prior operator was a related person.
affecting at least 25% of building area; other work not
Property is exclusively residential with six or fewer
covered by repair and maintenance expense, including,
apartments.
but not limited to, new installation or replacement of any
one of the following systems: HVAC, elevators, electric
Property is owner-occupied and used by a business for
wiring or plumbing; or replacement of at least one of the
which Form TC214 is not required, such as a factory,
exterior faces of the building; or any work which has or is
bank, club, nursing home or office.
expected to cost an amount that equals or exceeds the
Which parts are to be completed? All applicants must
tentative total actual assessment under review.
complete Parts 1, 2, 3, 6, 7, 9 and 11. An applicant must
Floor area.
Where floor area is called for, state the
also complete Part 8 unless you claim a total exemption
approximate gross floor area to the best of your
on the property or unlawfulness. If you have a claim
knowledge and ability.
The measurement should be
relating to exemption or a claim that the assessment is
from exterior wall to exterior wall for each floor.
unlawful
or
excessive
for
reasons
other
than
overvaluation you must also complete Part 4. If you
Exemption and classification appeals.
claim that Finance placed the property in the wrong tax
The
Finance
Department
determines
an
annual
class you must also complete Parts 5 and 10. If you
assessment for every parcel of real property for
seek to show that Finance Department records of gross
purposes of taxation.
The assessment includes a
floor area are incorrect, an architect’s or engineer’s
determination of the property's taxable status, that is,
calculations or other suitable proof must be supplied.
whether it is subject to taxation and whether it is entitled
to a full or partial exemption. If the property is partially
Supporting your claim.
Attach copies of the
exempt, the assessment includes a determination of the
documents specified in the form; if they are omitted
taxable value. All real property is taxable unless exempt
without sufficient explanation your application will not be
by law.
reviewed. When you claim misclassification, a Finance
Department
assessor
will
contact
the
named
The assessment also includes a determination of the
representative to arrange access for inspection of the
property's classification for tax purposes, that is, whether
property.
If Finance has not arranged an inspection
the property is in tax class one, two, three or four. The
before
April
16,
contact
the
Tax
Commission
classification will determine which tax rate is applied to
immediately, or risk denial of review.
If a personal
the assessed valuation to calculate the tax.
The
hearing is scheduled, a person familiar with the use of
classification may also affect the fraction of full market
the property should attend.
value at which the assessment is set and the application
of limitations on annual increases. One, two and three
Certificate of occupancy. You may submit a copy of
family homes and other properties in tax class one pay
the certificate of occupancy issued by the Department of
much less tax per dollar of full value than properties in
Buildings as evidence. Generally buildings constructed
the other three tax classes.
or altered after 1939 are required to have a certificate of
occupancy. Attach a certificate of occupancy when you
You may obtain a review of the tentative assessment by
file your application, or submit it at your hearing,
filing an application for correction with the Tax
attached to Form TC159.
Commission.
Although most applications received by
the Tax Commission contest only the total assessment,
Supplemental affidavits. Use a supplemental affidavit,
which is generally based on the Finance Department's
Form TC159, to provide additional information, to correct
estimate of market value, the Tax Commission can also
any information that is misstated in the application or
review claims relating to exemption or classification.
attachments, or to furnish required information omitted
from the application. See Form TC600 and TC159.
Exemption.
If you own property that you believe is
entitled to an exemption, you must apply on the
Definitions:
appropriate form to the Finance Department. Unless the
Owner. An individual or entity having legal title to the
law governing the exemption sets another date, apply on
land and improvements assessed.
or before the City's taxable status date, January 5.
Properties which meet the qualifications set by the
Related persons.
When used in this form the word
exemption law on the taxable status date may receive
person includes a corporation or other business entity.
the exemption for the fiscal year beginning the following
Related persons include individuals related by blood,
July 1.
Some exemptions require a preliminary
marriage or adoption, individuals and the business
application or periodic renewal applications.
More
entities they control, business entities under common
information is available from the Finance Department or,
control, and fiduciaries and the beneficiaries for whom
for housing exemptions, from the Department of Housing
they act.
Preservation
and
Development,
, or call 311.
Major alteration. Any work which increases the enclosed
floor area or cubic content of a building, which renovates
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