Capital gains tax originally stood at 12% but under new rulings this has been raised to 20%, so long term investors will gain considerable stability.
Property tax law can be very complicated, and to make matters worse, every state has different property tax laws with different appeal processes. Property tax law uses the Standard Industrial Classification (SIC) published by the federal government as a basis for classification. For the most part, businesses categorized in the SIC Manual as manufactures qualify for property tax purposes. Property tax law may give you the right to an appeal before the governing agency or a state court, where typically if you disagree with your property tax assessment, you must request a hearing before the body that does property tax assessments.
Exemptions are used by state and local governments to help attract new businesses or to encourage certain types of development, such as low-income housing or reclamation of historic sites, where exemptions are only available to owners of single and multiple-family houses. Condominium and co-op owners unfortunately are not eligible. Exemptions are provided for any mandate imposed to comply with federal law, a mandate which is the result of a home rule request, or a mandate imposed under emergency powers. This act shall take effect immediately, provided, however, that the applicable effective date of this act shall be as specifically set forth.
Property is assessed for taxes according to laws, rules and regulations, and in the proportion to its true value, where the laws may be enacted to exempt particular species of property from taxation in whole or in part. Property owners should continue to watch for supplemental assessments and escape bills, which should be reviewed and appealed if necessary within the sixty day time limit because there are no extensions of time to appeal.
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