Tips for Using the Property Tax Analysis Spreadsheet

 

Tips apply to both the Excel and online versions

This is easier than it looks.

 

Start by copying the indicated values to the spreadsheet from your SDAT data sheet and your property tax bill.  Any values that are not listed on your tax bill should be entered as 0 (zero). Note that the Assessment Homestead Credit is the negative integer on the tax bill that appears in the ASSESSMENT column to the right of each homestead credit. If your 2005 tax bill does not contain any homestead credits, then the Assessment Homestead Credit should be entered as 0 (zero).

IMPORTANT: Credits must be entered as negative numbers, just as shown on the tax bill. Invalid input will produce invalid results. It is especially important to carefully enter data into the online version of the spreadsheet because it performs only minimal data validation. 

1.      To see the effect of various tax rates, start by setting all 2006 tax rate values the same as the corresponding 2005 value. This gives a baseline comparison showing the effect of the increase in assessed property value without any change in the tax rates.  It is useful to print the spreadsheet at this point. 

2.      Adjust the values in the tax rate fields to see the effects of various tax rates and tax credits on your taxes. 

3.      Gradually reduce the county tax rate until the Projected increase in tax from 2005 to 2006 begins to decline. Continue reducing the tax rate until the Projected increase in tax from 2005 to 2006 percentage value is reduced to a value that is similar to the inflation rate (about 4%). At that tax rate, your taxes will, on the average, have increased at the same rate as other goods and services, so this might be considered to be a “fair” tax rate. 

4.      If you live in a municipality, check your municipality’s web site or call your municipality’s tax office to find out if they will be changing the tax rate for 2006. You can then specify the new rate for your municipality to see the effect (if any) on your taxes. (One municipality, Kensington, has changed their homestead tap cap to 5%. The spreadsheet takes the Kensington homestead cap into account where appropriate.)

5.      It is useful to set the State property tax rate to .112, which is the rate that Gov. Ehrlich has proposed for 2006. 

6.      Try setting the 2006 county tax rate identical to the 2005 rates, and then adjust the Anticipated Fixed County Property Tax Credit for 2006 to determine the amount of a fixed credit that would result in a reasonable (0% to 4%) tax increase for 2006 for your property. You might try this in combination with reducing the state property tax rate by 2 cents, since a 2 cent state tax rate reduction has been proposed by Gov. Ehrlich. 

To express your concerns about property taxes to our elected representatives, you can email them at:  

Montgomery County Council: county.council@montgomerycountymd.gov

County Executive Doug Duncan: douglas.duncan@montgomerycountymd.gov

 

Spreadsheet limitations

The spreadsheet is designed to show the effect of tax rate and tax credit changes on properties that did NOT change ownership during 2005 and 2006.  If the property being analyzed changed ownership during 2005 or 2006, the homestead credit may not apply and additional property tax rules may apply that are not necessarily handled by the spreadsheet.  Unusual credits, such as the "circuit breaker" tax credit, are not handled by the spreadsheet because they require input data that is unique to the individual taxpayer (such as personal income information). 

 

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