C. OCCUPANCY. List in the schedule below all occupants of property (including applicant) on January 1. An inspection or documentation may be
required to verify occupancy.
OCCUPANCY ON JANUARY 1, _________
Floor Occupant Use of Space
Continue list on attachment in same format as necessary.
Are any of the occupants doing business as a sole proprietorship or partnership? Yes No
IF NO, GO ON TO SECTION E
D. PERSONS EMPLOYED DURING PRECEDING CALENDAR YEAR. For each occupant doing business as a sole proprietorship or partnership, list
in the schedule below the number of persons employed at all locations who worked during or received pay for the payroll period that includes the
12
th
of each month during the preceding calendar year. Do not include proprietors or partners. Copies of payroll or other records may be required
to verify employment.
MONTHLY PAYROLLS DURING CALENDAR YEAR __________
Business Name ___________________________ Business Name ___________________________
1/12 4/12 7/12 10/12 1/12 4/12 7/12 10/12
2/12 5/12 8/12 11/12 2/12 5/12 8/12 11/12
3/12 6/12 9/12 12/12 3/12 6/12 9/12 12/12
Continue schedules on attachment in same format as necessary.
E. SIGNATURE. Sign here to complete application.
Subscribed this ____________________________ day of ______________________________, ____________ Under penalties of perjury.
Signature of applicant
If not an individual, signature of authorized officer
Title
( )
(print or type) Name Address Telephone
If signed by agent, attach copy of written authorization to sign on behalf of taxpayer.
INFORMATION ABOUT SMALL COMMERCIAL EXEMPTION
WHO MAY FILE AN APPLICATION. You may file an application if your property meets all of the qualifications below on January 1 and any small
commercial exemption locally adopted for the fiscal year was not applied to your actual tax bill. Your property must:
• Be Class Three, Commercial, property.
• Be occupied solely by businesses with an average annual employment of 10 or under at all locations during the prior
calendar year. Assessors may determine annual employment for a sole proprietorship or partnership. For all other
businesses, they must rely solely on the determination of the Director of Labor and Workplace Development.
• Have an assessed valuation of $1,000,000 or less before the application of the exemption.
WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed with the assessor on or before April 1, or 3 months after the actual
bills were mailed for the fiscal year, whichever is later. THIS DEADLINE CANNOT BE EXTENDED OR WAIVED BY THE ASSESSORS FOR
ANY REASON. IF YOUR APPLICATION IS NOT TIMELY FILED, YOU LOSE ALL RIGHTS TO AN EXEMPTION AND THE ASSESSORS CANNOT
BY LAW GRANT YOU ONE. AN APPLICATION IS FILED WHEN RECEIVED BY THE ASSESSORS.
PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. In some cases, you must pay all preliminary and actual
installments of the tax when due to appeal
the assessors’ disposition of your application. Failure to pay the tax when due may also subject you to interest
charges and collection action. To avoid any loss of rights or additional charges, you should pay the tax as assessed. If an exemption is granted and you
have already paid the entire year’s tax as exempted, you will receive a refund of any overpayment.
ASSESSORS DISPOSITION. Upon applying for an exemption, you may be required to provide the assessors with further information and supporting
documentation to establish your eligibility. The assessors have 3 months from the date your application is filed to act on it unless you agree in writing
before that period expires to extend it for a specific time. If the assessors do not act on your application within the original or extended period, it is
deemed denied. You will be notified in writing whether an exemption has been granted or denied.
APPEAL. You may appeal the disposition of your application. The disposition notice will provide you with further information about the appeal
procedure and deadline.
