Hiring a Tax Attorney

by Joseph

Regardless of who files your federal and state taxes-- a certified public accountant, a tax advisor or you-- if the IRS feels there is an issue with the legality of your filing, you should consider talking to one of the qualified tax attorneys in Omaha before you meet with the IRS.

             
For most of us, the possibility of actually being audited by the IRS is slim and the necessity to retain an attorney to defend us from the IRS even more so, but if that time should arise, you want to make sure only the best of tax attorney is on your side.  

It is important to remember that a CPA should never provide legal advice. CPAs are trained in tax preparation. Tax attorneys in Omaha are trained to provide tax advice.

In the situation of a tax audit, you could request a CPA represent you, but your rights would be better protected having a tax attorney present. The role of a tax attorney would be to help negotiate a debt settlement for less than what the IRS is demanding. They can help prepare an offer in compromise or an installment agreement as well as request the abatement of any penalties for failing to pay or failing to file. Barnhart Law Office is a prominent bankruptcy law firm that provides quality attorney services in Omaha, Nebraska (NE). Get in touch with them.

An offer in compromise is extremely difficult to get the IRS to accept. They will take the total tax debt you owe and determine, based on your income, if you can pay off the debt in five years. If the debt cannot be paid, you may be to negotiate for a compromise.

In a scenario where you are facing criminal charges, having representation from a tax attorney is essential. Generally, the IRS does not want you to go to jail. They want you working so that you can afford to pay down your debt, but if you are facing a serious accusation of tax evasion, they have no choice but to pursue you criminally. Equally as serious a charge, is tax fraud.

In either case, tax attorneys in Omaha are trained to review your situation, advise you of your rights and communicate with the IRS on your behalf to keep you out of jail. Don't let a tax issue go ignored. If you receive a letter from the IRS regarding your taxes, be proactive by contacting a tax attorney right away.

About the Author
Attorneys Omaha - Barnhart Law Office is a prominent bankruptcy law firm that provides quality attorney services in Omaha, Nebraska (NE). Get in touch with them.

How A Tax Attorney NYC Saved My Life

 by Bryant Bonn

Experienced Tax Attorney NYC have just one goal in mind. To resolve your tax troubles for ever and ever. Tax Attorney NYC possess years of fixing the toughest tax controversies around the country.

Tax Attorney NYC handle all issues from unfiled tax returns, levies, tax liens, audits, penalties, in addition to all other Internal Revenue Service or Various state tax enforcement proceedings. Tax Attorney NYC are admitted to U.S. Tax Court which enable them to represent people all across the country and all over globe. Knowledgeable Tax Attorney NYC absolutely must have one solitary objective in mind: to remove one's tax matters with the best possible result for you.A Tax Attorney NYC can resolve any kind of collection battle by the Internal revenue service in addition to Various state Revenue departments. For instance, tax debt settlements for the least potential sum of money, tax tax examinations, offshore disclosures, tax garnishments, liens, penalties, and unfiled tax returns. You need the very best potential result. Only Tax Attorney NYC have the experience, skill and special legal preparation to obtain for you the very best result.

Certain attorneys incorporate tax law as one of numerous legal areas of practice, therefore they may or may not be knowledgeable of recent modifications to the tax laws. Any particular law firm that specializes in tax law should be ready to present you with a flat fee for your legal fee needed. If that firm can not they do not do enough specialization in tax law or possess adequate knowledge and experience. They want you to pay them a houge hourly rate while they study the tax code by using your dime..

Did you realize that the IRS actually lets non-lawyers to represent taxpayers before them? Did you ever wonder why this is? Well give it some thought, if you happened to be a prosecutor, wouldn't you rather have a Defendent you would like the jury to find guilty to be represented by a person other than an experienced criminal lawyer? Of course you would. You desire every advantage possible. You would love it if the Defendant hired instead a 'criminal law problem specialist." So by permitting you a choice of who can represent you, the Internal Revenue Service isn't doing you any favors, and is in fact, stacking the deck in their favor. And even worse, the internet is littered with non-attorney firms who claim they are just as competent lawyers. So does the IRS stop them? No, they do not. Why would we expect them to?

Here's the facts. If you consult anyone except a attorney or someone who works at that attorney's firm about your confidential tax problem, the Internal Revenue Service can subpoena that individual and compel them to give evidence against you. That isn't a risk worth taking. Naive individuals are convicted of crimes every day. That's a fact. Don't get fooled for the trap that you can afford second-best. Your life is just too valuable. If you are unfortunate enough to have a tax problem, you need a Tax Attorney NYC.
Get additional from a bona fide specialist that is aware of the law on the topic of IRS Medic -. Do not take assistance as regards IRS Medic - from someone who has not studied income tax law.

About the Author
A Tax Attorney NYC has to be able to resolve your tax concerns with the best possible result. That simply does not just mean the lowest quantity handed over to the irs or the state. A Tax Attorney NYC must additionally have the capacity to resolve what brought on the problem in the very first instance. Only an skilled Tax Attorney NYC can understand how both the IRS and State revenue agencies work. And also Tax Attorney NYC appreciate the intense pressures us taxpayers are experiencing.

Call Property Tax Attorney To Cut Down Your Taxes

by Jenny Cilfer

Are you bogged down by the increasing value of your property tax? Do you often feel like selling your dream home and live in a tent by the hill side (you may be taxed on that too)! Do you often feel that you are being a victim to wrong taxation? Or worse, is your next door neighbor who owns a similar house with similar size, paying far lesser than you at the end of the year as property tax? There is not reason to pull out your hair and raise your hands to heavens, reporting injustice to the divine authorities. All you need to do, is take a cue from your neighbor, and call for the assistance of the property tax attorneys. If you live in Texas, you will know what I am hinting at. In very simple words, involving property tax attorney Texas has been one of the reason why many property owners are happy in the present times.

Texas is among the states that is juggling with the good and the bad of property taxes levied on innocent property owners. While a steady increase in the same is causing ruckus among the latter, what many fail to see is that the easiest solution lies in the office of the tax attorney. The word attorney and lawyers and the like, always causes some stir among those who have been very fearful about anything legal. However, hearing from those who have benefited from the same, the words do seem more helpful than intimidating after-all. Property tax attorney Texas is a simple solution to tax issues faced by the common man.

What Property Tax Attorney Can Do:

To begin with, any property tax attorney can bring down the total amount of tax that is levied on you. They can assess your property and determine exactly how much you may pay as the lowest but justified amount. Consulting qualified and highly experienced attorneys like property tax attorney Texas will bring the right tax savings straight at your door steps. Many people hold many misconceptions about involving tax lawyers and attorneys in their property tax related matters. The first among them being the risk factor and the second is being held up for tax evasion. By involving a tax lawyer, you will not be exposed to any risk as property value or related tax cannot be increased at any point of time, than what already exists as norm. Also, involving such professionals does not indicate your attempt to tax evasion. It is only a way to ensure that you are paying what you should and most importantly, what you can.

How To Reach The Right Tax Attorney:

Find out first what you exactly want from your lawyer. Ad Valorem tax Texas is one concern that plagues the mentioned state and also the others of the like and thus, people consult lawyers to take care of the same. Pick up the directory and dial for the nearest agency for qualified and experienced attorneys. Going for a web search is also equally fruitful if not more. Fix up an appointment, and get going. Things can be as simple as this or, you can also consult anyone you know who has taken the help of attorneys as such and also benefited from the same.

About the Author
Jenny Cilfer is guiding many customers with her tax related knowledge. Taxation has always been her area of interest. Here she shares some information on Property Tax Lawyer Texas to those who are interested in it. Check out her website- http://www.nealfirm.com

Are You In Need Of A Dallas Tax Attorney

by Kevin Landau

A Tax Lawyer must be capable to resolve your tax problems with one best possible result. That simply does not just mean the lowest amount handed over to the irs or the state. A IRS Attorney should also have the ability to fix what caused the situation in the very first instance. Only an experienced Tax Attorney Salt Lake City understands both the Internal Revenue Service and State revenue departments work.

Additionally a Tax Lawyer must know the intense pressures us taxpayers are experiencing.
A IRS Attorney manages everything like unfiled tax returns, garnishments, tax liens, tax examinations, tax penalties, and other Internal Revenue Service or Various state tax proceedings. A Tax Lawyer is admitted to U.S. Tax Court which enable them to represent taxpayers across the country and around the globe. An skilled Tax Attorney must have one solitary purpose in mind: to obliterate one's tax troubles with the very best achievable result for you.A IRS Attorney can solve any type of collection action of the Internal revenue service in addition to Various state Revenue agencies. For instance, tax debt negotiations for the least potential cost, tax audits, foreign bank account disclosures, tax garnishments, tax liens, tax penalties, and unfiled forms. You absolutely need the very best potential outcome. Only a IRS Attorney has the understanding, ability and special legal training to get you the best result.

Be wary of some lawyers who practice additional areas of legal practice besides tax law. The truth is that the tax law is so complicated, some one must specialize in it completely so as to be effective. And be sure not to pay an hourly fee. If you are asked to do this, that law firm wants someone to pay them for his or her time so they can learn the tax code. An experienced Dallas Tax Attorney will always offer you a flat fee quote..

Did you already know the Internal Revenue Service actually permits non-lawyers to represent you in front of them? Did you ever wonder why this is? Well think about it, if you're a district attorney, wouldn't you rather have the Defendent you need the jury to judge guilty be represented by someone other than an experienced criminal lawyer? Obviously you would. You want every advantage possible. You would like it if the Defendant hired a 'criminal resolution specialist." So by enabling you a false of who can represent you, the Internal Revenue Service seriously isn't doing you any favors, is in reality, stacking the deck in their favor. And worse, the web is littered with non-attorney companies who claim they are just as good as attorneys. Does the IRS stop them? No, they do not. Why would they?

Only a Tax Lawyer can speak to his or her clientele with total confidence assured. Only a IRS Attorney can take a tax controversy to Supreme Court if there is the rare case such measures are essential. Tax controversies can be the biggest legal nightmare of an individual's life. Never agree to second or third- advice. The stakes are too immense.

About the Author
An experienced Dallas Tax Attorney has just one goal in mind. To solve your tax matters for ever and ever. Dallas Tax Attorney has years of fixing the most difficult tax controversies around the country.

How To Win Your California Property Tax Appeal

by J Wyatt

California Property Tax Appeal

Ok, I had finally had it with the property tax increases here in California. My taxes have been going up by insane amounts for the past six years. At this point, my husband and I could hardly afford the monthly payment

So I am writing this to tell you that WE DID SOMETHING ABOUT IT. Actually, we tried several things. First we filed a general appeal with the Assessor's Office. We waited for weeks only to be denied. We had to beg and plead just to get some kind of justification for my our assessed value was so high. How can the housing market be taking such a "hit" and our assessed value keep rising?

It made no sense at all. And before I go on, let me tell you that I don't live in some beach front, million dollar home. We live in a nice residental neighborhood that was feeling the effects that alot of people around the nation are feeling. Houses in our neighborhood were being sold for ten to fifteen percent less that what they were purchased for back in the late 1990's.

So after my California property tax appeal was unsuccessful, I just could not give up. What was happening was just not right and I wanted justice, or at least a break!

So I did some searching online, but I found few helpful resources. Honestly I just did not know what the next step i could take would be. I needed a guide, a reseource that could explain to me the next step of how to appeal further. I thought of the obvious path, a lawyer, but the costs of hiring an attorney would have far exceeded the increase in property taxes. I am all about winning my California property tax appeal, but not to the point I would actually lose money in the process.

So I came across a blog that had some helpful information on how the system works and how you can fight the system in these situations. I bought this ebook dirt cheap on how to win my California property tax appeal and decided it was worth the effort of my own to save some money since my California property tax appeal was denied unjustly!

I look at it this way, not only am I on a mission to save money NOW, but also save for future years once my assessed value is lowered. If you are in a similar situation and have been denied at every turn, get this book and you will be amazed at all of the options in front of you that your assessors office will never tell you about.

I was fortunate to have found this resource and lowered my assessed value over 6%, making my taxes go down by several hundred dollars. You can get your property taxes lowered NOW by clicking here.

About the Author
J Wyatt is a teacher and loves her job!

Estate Planning - Key Tax Changes - Florida

by Robert Fowinkle

Taxation of property transfers at death can be traced back to ancient Egypt as early as 700 B.C. Nearly 2,000 years ago, Roman Emperor Caesar Augustus taxed estates of the wealthy at death.

Federal estate tax was implemented by the U.S. Congress in 1916. There was an exemption of $50,000 for residents at that time. Estate tax exemptions have risen over the years from $600,000 in 1987 to $2 million in 2008.

The exemption beginning in 2009 is $3,500,000 and a 45% tax on estate dollars above the exemption. Bush's tax cuts set into motion a gradual phase-out of the estate tax.

"Death should not be a taxable event, and government should not be profiting from death," Republican, Senator Grassley of Iowa, said.

Critics of the current system say it effectively taxes income twice, first when it is earned and again when the earner dies and leaves it to an heir.

Officially as it stands, in 2010 there will be no estate tax, but tax experts generally don't believe that will happen under the new administration. If no congressional action takes place it will revert back to 2001 levels in 2011.

Jonathan Weisman of the Wall Street Journal writes: Democrats in Congress will move quickly to block the estate tax free year of 2010. The Democratic stance on the estate tax contrasts with Mr. Obama's reluctance to press forward with his campaign pledge to raise income-tax rates on top earners. Under the Obama plan detailed during the campaign, the estate tax would be locked in permanently at the rate and exemption levels that took effect this year. That would exempt estates of $3.5 million -- $7 million for couples -- from any taxation. The value of estates above that would be taxed at 45%.

I personally have to agree with Senator Grassley's statement above. "Death should not be a taxable event". However if we must have a tax on estates the exemption of $3.5 million per individual and $7 million for couples -- from any taxation and 45% on amounts above would be acceptable at this time.

The element of automatic increases or indexing of the exemptions on individuals and couples is very important and should be implemented into the law. This would certainly help stabilize the estate planning process. Our current system has created a nightmare of changes in the planning process.

I would be remiss if I did not cover one very important issue of the heirs paying the estate taxes. There are four methods of paying federal estate taxes (1) current cash (2) borrowing money or arranging payments to the IRS (3) selling off assets (4) life insurance. The first three methods are the most expensive ways to pay federal estate taxes. Life insurance is by far the least expensive.

If you are in need of an estate planning review I recommend you use a team of three or four professionals. The team should consist of your CPA or accountant, estate planning attorney, estate planning life agent and financial adviser, if you use one.

About the Author
Robert "Bob" Fowinkle, CIC, CLU is the president of Moore, Fowinkle, & Shroer Agency in Bradenton.

Tax Savings for Homeowners

by Mark Hostetler

The government is making it easy for homeowners to save on their taxes this year. Whether you're a first time buyer, or just renovating, there are a number of savings out there.
Save The Environment and Money Too!

Thanks to the $700 billion bailout plan, going Green in 2009 can net you some juicy tax credits. A number of incentives that are especially helpful for people living in older homes, include:

- Credit for 30 percent of the cost of a photovoltaic solar energy system. For a wind energy system a homeowner could receive up to $4,000 or 30 percent of the cost of installation of a home windmill system.

- A $1,500 credit for installing energy efficient windows, doors, water heaters, roofs, insulation, heating, or a central air system in 2009 or 2010.

Sell Your Home and Pocket the Profit

Selling your home at a profit provides a juicy tax break if it was your main residence for at least two of the past five years. Singles don't pay taxes on profits of up to $250,000, and married couples have a $500,000 threshold. If, you owned the home for less than two years you may still qualify for gain exclusion if you sold your home due to job, health or unforeseen circumstances (such as divorce or death). Ensure that you have the necessary documents to back up your claim, such as a doctor's letter.

Your First Home Tax Credit/Loan

First time home buyers are entitled to a $7,500 tax credit if they earn less than $75,000 a year (couples may earn up to $150,000). If a buyer has not owned a home in the past three years, and falls in the eligible income range, they can take a tax credit worth 10% of the home's sale price, up to a maximum of $7,500. This applies to homes that have closed between April 9, 2008 and before July 1, 2009, and can be applied to either the 2008 or 2009 taxes.

The really nice part of this tax perk is that it is a true credit. If you owe $8,500 in taxes, the $7,500 credit comes off the top, leaving an amount owing of only $1,000. In addition, it is refundable, which means if you owe less than $7,500 in taxes, the government will send you a check for the difference.

Now, the clincher. Not only is this a refundable tax credit, but it's also a loan. This means that within two years buyers must begin paying it back at no more than $500 per year for 15 years. If the home is sold during that time, the amount is withdrawn from the profit. If there is no profit, the loan slate will be wiped clean.

Save on Property Taxes

There are a few things a homeowner can do to potentially save on property taxes:

Look for errors - up to half of property assessments are inaccurate. Ensure that your ¾ acre property is not being assessed at 1 3/4 acre, or that you aren't being charged for 4 bathrooms when you only have 2. What seems like a small difference could add up to big savings at tax time.

Property assessments are generally based on market value. If your home was evaluated before housing prices fell, it should be re-assessed based on today's market value. Do some investigating and find out what similar homes in your area have been selling for. They should be in the same school district, have a similar lot size, same number of bedrooms and bathrooms. You will need to demonstrate that these comparable houses have sold for less than the city's assessed value of your home.

If you are over paying, file an appeal with your town. This is something you can do on your own, without spending money on lawyer's fees.Pick up a property tax-reduction kit from the American Homeowners Association or the National Taxpayers Union and it will guide you through the process.

About the Author
WelcomeHomeNevada.com provides a professional guide to Painted Desert Real Estate. For excellent agent services in the Las Vegas area, contact Mark Hostetler, who's eager to help you find a home with the Las Vegas MLS Listings tool.

How to Lower Your Property Taxes

by roni deutch

Millions of families are facing foreclosure because of rising mortgage payments in our ever-weakening economy. However, if you follow these simple tips you may be able to reduce the amount you pay in property taxes.

Understand Your Local Tax System Different local governments use different methods to determine home values and assess the related taxes. Call your local tax assessor's office and ask how they determine home values. Typically, local governments calculate your property taxes based upon the value of your home. How the value of your home is determined has a huge impact on the amount you pay. If local laws or home values change, you might be able to reduce your tax liability.

Review Tax Property Card Request to view your property tax cards from your local assessor's office. The card provides you with information your local government gathers about your property. It includes information about the lot size, house size, room measurements, and the type of fixtures located within the home. It can even include information on special features, or notations about any improvements that have been made to your house.

Think Twice About Remodeling If you plan to make any structural improvements to your home, it will increase your property tax bill. These include decks, pools, storage sheds, or any other permanent fixture that will increase the value of your house. Keep this in mind when you are calculating the total cost of the project. You can call your local tax departments for assistance.

Limit Curb Appeal Tax assessors use a very strict set of guidelines when evaluating a house. However, the assessment does contain a certain amount of subjectivity. For example, more physically attractive homes will receiver higher assessments. In addition, property is always being compared to other houses in the area. Try not to make too many cosmetic improvements to your house before an assessment. Also, avoid any physical improvements to your house such as new counter tops or stainless steel appliances until after your home has been assessed.

Walk with the Assessor Most people will allow the tax assessor to wander around their homes unguided during their evaluation. This can be a huge mistake as some assessors will only see the good things in a house and might overlook areas where the home is lacking. To make sure this does not happen, walk through your home with the assessor and point out both good and bad points. This ensures you get the fairest possible value of your home.

File an Appeal If you think the value of your property is incorrect, then file an appeal to your local taxing authority. Within a few of weeks you should receive a notice acknowledging your appeal. Note that it can take months to get your appeal heard. Before the day of your hearing, it is a good idea to attend a local a hearing to get accustomed to the proceedings.

Move to a Lesser Taxed Area Every local government has different property tax rates. Just by moving a few miles you may be able to greatly reduce your property taxes. However, before making any rash decisions, always perform ample research on the local tax rates.

About the Author
The Tax Lady the {a href=" http://www.avvo.com/attorneys/95660-ca-roni-deutch-244870.html”}Roni Deutch opened the Roni Deutch Tax Center to fill the need in this country for competent income tax return preparation. Earlier in the month the company launched {a href=”http://www.12daysoftaxes.com”}12DaysOfTaxes.com to encourage taxpayers across the country to celebrate tax season.

Using A Property Attorney And What Affects The Taxes

by Fresh Maseko

A property tax attorney can help you if you owe delinquent property taxes. They can help you save your property from a property tax auction. Whether you need an attorney for fighting a high assessment value or for help establishing a payment plane to pay delinquent taxes, you should find one that specializes in these areas. A divorce lawyer or a estate lawyer may not be the best choice in this case. You need someone that understands the tax laws, and has dealt with property tax issues. This will benefit you more than you could understand. Someone that knows the tax laws is more qualified.
The property tax attorney will need all the available documents. The attorney will more than likely ask a private company to do another assessment of the property. This just ensures that you have grounds for an appeal. If the private company finds the assessment to be accurate, you might need to reconsider your appeal.

The property tax money

What does the school district do with the money? The school districts use the money to pay teachers, supervisors and custodians. They money is also used towards school lunch programs as well as the new breakfast programs some schools offer. Anything related to building a school, up keep and remodeling is all funded with tax dollars. Some of the money is used for books and other supplies needed in the school for computer classes, woodshop, home economics and science materials. The money spent by schools is for bettering the education of children.

The overall picture about where your property tax money goes is vague. Every state and community has a board called a finance committee that designates where your property tax money goes and how it is spent. Just because the school district receives so much money, they still have to explain to the committee why they need the money and they have to present a proposal to the committee.

What really affects taxes?

One thing that affects your property taxes is the changes to tax laws, state aid formulas and classification rates by the legislation. This has a big impact on your property taxes after an assessment of your property has been concluded. You may see a huge jump in property taxes when the legislative committee approves a tax hike. There is no way around this for property owners, unless you challenge the assessed value of your property through an appeals process. However, the classification rates and tax laws cannot be affected in a property tax appeal.

But depending on the state you live in or even the county, you might see an addition to you property tax bill for any road or sewer work done in the prior year in front of your property. This amount is usually split between all the property owners in the area where the work is done. This does happen quite often, which is one reason many potential buyers look for properties on newer streets that have had necessary work already done. These are all things that affect your property tax bill. For the most part, you have no way to avoid the increase in tax or paying the tax. You can use an appeal process depending on which part of your tax bill you are questioning.

About the Author
For more information on free property value and guidelines, you can check out the following website:Property Information Guide.

How to select a property tax attorney

Author: Caterina Christakos

Ever wonder how to go about selecting the right property tax attorney? Here are a few tips.

1. Ask friends or business associates if they know a property tax attorney. As in other areas, a referral from someone who has had direct experience with a professional and whose judgment you trust can be a reliable guide.

2. Schedule an appointment to speak with the attorney by phone. Ask the attorney how he would approach your case. Property tax appeals are typically handled on a contingency fee basis. This means that most or all of the fee depends on the outcome of the tax appeal. One consequence of this industry standard is that many property tax attorneys will briefly discuss your property tax with you without initial fee.

3. Ask for the url of their website and blog. Then spend a few minutes reading the blog for items of interest and looking at the materials posted on the website.

4. Find out what legal and appraisal or assessment organizations the lawyer belongs to. At the very least, he should belong to the International Association of Assessing Officers (IAAO). This is the national professional organization for government officials responsible for assessment of local property taxes.

5. Find out if he or she has earned a Martindale-Hubbell rating. "AV" is the highest ability/highest ethics rating based on the opinion of lawyers and judges who know him or her. Only 10% of American lawyers have achieved this rating. Only 50% of all lawyers have earned a rating, so A-B-C rated lawyers are in the top 50%. Moreover, you cannot have an ability rating unless you have earned the highest ethics rating (the "V" rating).

6. Don't be fooled by advertising slogans, such as "former local government attorney" or "aggressive property tax advocate." Meet the lawyer and decide if you have confidence in his or her skills and feel comfortable with their analysis of your property.

7. Inquire if the attorney you are interviewing has ever taught at a law school (or CLE program) or published a legal or tax assessment article. Teaching and publishing require research and dedication, as well as commitment to good practice policies. This is also is a good way to determine your lawyer's standing in the legal community.

8. Ask who will work on your case if you hire this attorney, and what their experience level is. What portion of work will these other people be doing, and what will be your attorney's participation in your property tax appeal? Does the attorney attend all the hearings? If not, does he sometimes assign this task to nonlawyers, as he is authorized to do in most jurisdictions?

9. Discuss the facts of your case. The attorney should be able to discuss in general terms how he or she will proceed and how your tax appeal will be handled. 10. Inquire about law office communications with clients and what the attorney's policy is regarding apprising you of the progress of your tax appeal.

About The Author: Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board and was recently named to the list of Florida Super Lawyers for 2006. For more information go to: http://www.tannebaumweiss.com/property_tax.php