If you or you and your spouse lived in your homestead during all of 2005 and were the sole owner(s), fill in on line 13 (line 8 of Schedule H-EZ) the net property taxes from your 2005 property tax bill(s) (payable in 2006 - the taxes do not have to be paid to claim the credit). Net property taxes means the net taxes after state aids, school tax credits, and the lottery and gaming credit (if applicable). Net property taxes do NOT include special assessments or charges, delinquent interest, or woodland, forest croplands, or managed forest land taxes.

Attach to your Schedule H a legible copy of the 2005 property tax bill(s) (payable in 2006) for your homestead, or a computer printout signed by the county or municipal treasurer. If you file electronically, mail the property tax bill or computer printout, not the electronically generated form. Also, a mortgage statement, canceled check, installment tax stub, money order receipt, or unsigned computer printout cannot be accepted.

The property tax bill copy or computer printout must show the year, name of the owner(s), assessed value of land and improvements, legal description or property address, and taxes before and after state aids and credits, and it must have lines for special assessments and for the lottery and gaming credit.

Exception In certain cases you must reduce your net property taxes or attach additional information.

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