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Class 4c(9) is residential real estate, a portion of which is used by the owner for homestead purposes. It is also a place of lodging, if all of the following criteria are met:
Rooms are provided for rent to transient guests that generally stay for periods of 14 or fewer days.
Meals are provided to persons who rent rooms, the cost of which is incorporated in the basic room rate.
Meals are not provided to the general public except for special events on fewer than seven days in the calendar year preceding the year of assessment.
The owner is the operator of the property.
The market value subject to 4c classification under this definition is limited to five rental units.
Any rental units on the property in excess of five must be valued and assessed as class 3a commercial. The portion of the property used for homestead purposes by the owner must be classified as 1a residential homestead.
A reduction in property tax for agricultural or rural vacant land in areas affected by tuberculosis in bovine animals (cattle, bison, goats, deer, or elk). To be eligible, the property must:
Be classified as agricultural or rural vacant land.
Be located in a designated bovine tuberculosis modified accredited zone.
Have kept a herd of cattle, bison, goats, deer, or elk on the property for at least part of 2006, 2007, or 2008.
The credit equals the greater of:
$5 multiplied by the first 160 acres of the property where a herd had been located, or
$5 multiplied by the first 5 acres multiplied by the highest number of animals tested on the property for bovine tuberculosis in a whole-herd test as reported by the Board of Animal Health in 2006, 2007, or 2008.