1. Calculate the sum of tax value plus $1,000,000
$620,969(ATV) + $1,000,000 = $1,620,969(SUM)
2. Determine whether the fair market Value exceeds the sum of the taxable value plus $1,000,000
$1,850,000 > $1,620,969
The fair market value is greater than the sum.
3. Calculate the difference
$1,850,000(FMV) - $1620,969(ATV) = $229,031 (Difference)
4. Add difference to the taxable value
$229,031(Difference). + $620,969(ATV) = $850,000 ( New Combined base year value)
Example:
あなたの家が$700,000で売却でき 次の家を$800,000で購入した場合 差額は$100,000になります。
あなたの家の売却時の Property tax のAssessment valueが $225,738 (この数字はあなたのProperty tax billに記載されています)
この数字に差額の$$100,000を足した金額 $325,738 があなたの新しいProperty taxのNew Base Year Value of Replacement Principal Residenceになります。
この金額にあなたの居住地のProperty tax rateをかけたものが新しいProperty taxの金額になります。
1. Calculate the difference in full cash values
$800,000(Replacement) - $700,000(Original) = $100,000(difference)
2. Add difference to factored base year value
$225,738(Factored base year value) + $100,000(difference) = $325,738(New Base Year Value of Replacement Principal Residence)