Fill in the amount of property taxes that you paid in 2005 on your home.

Do not include:

Charges for special assessments, delinquent interest, or services that may be included on your tax bill (such as trash removal, recycling fee, or a water bill).
Property taxes that you can claim as a business expense (for example, farm taxes or rental property taxes).
Property taxes paid on property that is not your primary residence (such as a cottage or vacant land).
Property taxes that you paid in any year other than 2005.

Property taxes are further limited as follows:

a. iI you bought or sold your home during 2005, the property taxes of the seller and buyer are the taxes set forth for each in the closing agreement made at the sale or purchase. If the closing agreement does not divide the property taxes between the seller and buyer, divide them on the basis of the number of months each owned the home.

b. If you owned a mobile home during 2005, property taxes include the parking permit fees paid to your municipality and/or the personal property taxes paid on your mobile home. (Payments for space rental should be filled in as rent on line 22a.)

c. If you, or you and your spouse, owned a home jointly with one or more other persons, you may only use that portion of the property taxes that reflects your percentage of ownership. For example, if you and another person (other than your spouse) jointly owned a home on which taxes of $1,500 were paid, paid, each of you would claim a credit based on $750 of taxes.

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