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{"sheet":"LET CR for Senior and Disabled","index":0,"n_rows":58,"n_cols":6,"rows_kept":58,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,5],[4,4,5,5],[8,4,9,5],[44,4,45,5],[31,4,31,5],[12,4,14,5],[2,2,2,5]]}
[null,null,"Worksheet to Determine Leasehold Excise Tax Taxable Rent"]
[null,null,"Senior Citizens and Disabled Persons"]
[null,null,"to Calculate Tax Due after Approval by County Assessor       "]
[null,"Levy Rate Calculations:",null," (Please complete sections in blue only):"]
[null,"1. Eligible for Property Tax Exemption for Tax Year….",null,null,"E Insert from the County Use Only Section of the form*"]
[null,"2. Tax Code Area…………………………………………"]
[]
[null,"Levy rates for the Beginning tax year indicated above:"]
[null,"3. Regular Levy Rate (rate paid by senior/disabled exempt)….",null,0,"E Insert from the County Use Only Section of the form*"]
[null,"4. Excess Levy Rate……………………………………..",null,0]
[null,null,"Total Levy Rate:",{"$f":"SUM(D9+D10)","v":0}]
[]
[null,"Regular Levy % of Total: ",{"$f":"IF(D11=0,\"\",D9/D11)","v":""},null," *NOTE: \"form\" means the Leasehold Excise Tax Credit         for Senior Citizens and Disabled Persons form,                            number REV 64 0082"]
[null,"Excess Levy % of Total: ",{"$f":"IF(D11=0,\"\",D10/D11)","v":""}]
[]
[null,"Click on the correct button --->"]
[]
[]
[]
[]
[null,"5. Exemption Level . . . . . .",null,null,"        E Select the approved exemption level from the form*"]
[null,null,null,null,"        E visit dor.wa.gov/incomethresholds for income threhsolds"]
[]
[]
[0,"%           Regular Levy % Allowed",{"$f":"IF(D11=0,\"\",C13*0)","v":""}]
[null,"Excess Levy % Allowed",{"$f":"C14","v":""}]
[null,"Reduction Prior to Acreage Calculation",{"$f":"IF(D11=0,\"\",C25+C26)","v":""}]
[null,null,null,null,null,"(If you have questions completing this worksheet, please call (360) 570-3265, press Option 4)"]
["If you have one acre or less, go to Taxable Rent Calculations, below."]
[null,"Acreage Adjustment Calculations:"]
[]
[null,"6. Acreage eligible for property tax exemption……..",null,0,"E Insert from the County Use Only section of the form*"]
[]
[null,"7. Total acreage included in lease……………………",null,0,"        E Insert from Section 2 of the form*"]
[]
[null,null,"Percent of leased land eligible for LET reduction: ",{"$f":"IF(D32=0,\"\",D32/D34)","v":""}]
[]
[null,null,"LET Reduction after acreage adjustment",{"$f":"IF(D32=0,C27,C27*D36)","v":""}]
[]
[null,null,null,"The property tax exemption is available for a primary residence and one acre of land.  If local zoning and land use regulations require more than one acre of land per residence, the exemption"]
[null,null,null,"is available for up to five acres of land.  The larger parcel size must be required under local land use regulations. For example, if the property is located in an area where housing density"]
[null,null,null,"is limited to one dwelling per every 10 acres, the property eligible for exemption would be 5 acres.  Or, if the parcel size is 5 acres and the density is limited to one dwelling every 2 acres,"]
[null,null,null,"the eligible property would be 2 acres. "]
[null,"Taxable Rent Calculations:"]
[null,"8. Lease amount………………………………………..",null,0," E Insert from Section 3 of the form*"]
[]
[]
[null,null,"Annual Lease Amount: ",{"$f":"SUM(D45*1)","v":0}]
[null,null,"Initial Tax Due (Annual Rent x .1284%)",{"$f":"D48*0.1284","v":0}]
[null,null,"Leasehold Excise Tax Reduction: ",{"$f":"IF(D45=0,\"\",D38*-D49)","v":""}]
[]
[null,null,"Total Tax Due After Reduction: ",{"$f":"IF(D45=0,\"\",D49+D50)","v":""}]
[]
[null,"(1)                                             Tax Code Area","(2)                          Location Code","(3)                                Taxable Rent","(4)                                       Total Tax Due"]
[null,{"$f":"D6","v":0},0,{"$f":"IF(D45=0,\"\",D52/0.1284)","v":""},{"$f":"IF(D45=0,\"\",D55*0.1284)","v":""}]
[null,"9. Please click this link ","Link to Location Codes",null,null,"Complete the Leasehold Excise Tax Return with this information, or "]
[null,"…then insert your location code in box (2) above.",null,null,null,"   attach a copy of this worksheet to your return and send to us with a check for the tax due."]
[" REV 86 0072e (08/1/19)"]