Application Instructions for Assessors

Business Property Tax Credit Instructions

It has come to the attention of the Department that there appears to be some conflicting or confusing information in regard to:

  1. the deadline for submissions of the BPTC applications

  2. if more than one parcel is submitted on one application that comprises more than one unit

  3. if a parcel on an application is not part of a unit, and

  4. if individual parcels were submitted on individual applications, and must be combined together to comprise a unit.

Business Property Tax Credit Application Instructions:

  1. Deadline: Applications received in the assessor’s office as of midnight on January 15, 2014 are considered to be timely filed for the 2013 assessment.  This may be through various methods including but not limited to, e-mail, fax, photo, photocopy, and mail.

  2. One application with multiple parcels that comprise more than one unit: For applications that contain multiple parcels and they comprise more than one unit, the assessor should determine how many units are involved and approve the appropriate number of units based on what was included in the application.  The taxpayer technically has applied for these units, even if they are on one rather than several application forms.

  3. One application with multiple parcels where some parcels do not qualify for the credit: For applications where some of the parcels do not qualify for the credit, but some of the parcels do qualify,  the parcels that qualify should be approved and the remaining parcels that do not qualify should be denied.  The denied parcels should then be submitted to the board of supervisors for the appropriate denial notification.

  4. Multiple applications with single parcels that must be combined to comprise a unit: For applications that are received containing a single parcel that should be combined  with others to make up a unit, the assessor should combine the parcels into the appropriate unit.  When this happens, the application that is combined with another must also be submitted to the board of supervisors for a denial recommendation and subsequent appropriate notification is required.