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Last Updated: 3/6/2012

Termination of the Contamination Tax

A parcel of property subject to the contamination tax remains subject to this tax until the work under its approved response action plan (if there is one) or under its asbestos abatement plan (if there is one) is completed.

The work under an approved response action plan is completed when the PCA or the DOA has determined that all of the requirements of the plan have been satisfied. Exemption from the contamination tax begins in the first assessment year after the year in which this determination by the PCA or DOA is made. For example, if the PCA made a determination in 2000 that all of the requirements of a response action plan had been satisfied, the property would qualify for exemption from the contamination tax effective with assessment year 2001, taxes payable year 2002. In order to actually receive the exemption from the contamination tax, the property owner must provide the assessor with a copy of the determination by the PCA or DOA of the completion of the response action plan.

The work under an asbestos abatement plan is "completed" when the property owner provides the assessor with (1) an affidavit stating that the work under the abatement plan has been completed and (2) any other evidence or information that the assessor requests.

There does not appear to be any termination of the contamination tax for a parcel of property which has no approved response action plan or asbestos abatement plan.

A parcel does not remain subject to the contamination tax just because there is still a "stigma" on the property after the approved response action plan has been completed. The property owner has done all that he or she can do to reduce or eliminate the contamination. The property just continues to have a lower market value for the property tax.

Note: A property is exempt from the contamination tax if the contaminants are asbestos and the property owner is implementing a proactive in-place asbestos management program consistent with the rules, requirements, and formal policies of the United States Environmental Protection Agency.

Next Section: Duties of the County Assessor, Auditor and Treasurer in Contamination Taxes
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