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Printable Form 1120-H Sunnyvale California: What You Should Know

The benefits are: Association members are not required to pay property tax on the use of their properties. The association can exclude the association's contributions to capital improvements from taxable income. An assessment of capital improvement property can only be levied on that particular property. Homeowners have a tax break on their association dues, dues to the government, and taxes.  The assessment and assessment rate of tax on capital improvement property can be based on the assessed value of the property, not its current market value. Homeowners can use their own assessment basis for property taxes on their homes and collect the entire tax without increasing their liability, as long as the home is held by them.

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