By George G. Morgan
Types of Tax Records
Real estate and property tax records contain detailed information about the owner(s). There are a number of different types of records, and the information contained in each may vary.
However, there are some pieces of data which will always be present. These include the name(s) of the owner(s), the owner’s mailing address as recorded on file in the tax assessor’s office, the period for which taxes are being assessed, the tax rate, the due date, address to which the payment is to be remitted, address(es) where the tax can be paid in person, and information concerning early payment options and/or penalties that may be imposed for late payment.
In the case of real estate taxes, certain additional descriptive information is included, such as the address of the property, its legal description, reference numbers to relate it to governmental records, metes and bounds descriptors, assessed valuation, tax amount, any applicable discounts or homestead exemptions, and perhaps some other identifying details.
With personal property or intangible property tax listings, depending on the government involved, the type of property, the type of tax, and other factors, the records and their component descriptors may differ. However, the essential name, address, and other data will typically be included. Many of these informational items can be used as pointers to other records, some of which may provide you with details you never knew before.
Look for Tell-Tale Tax Exemption
A property owner may have been entitled to one or more tax exemptions.
In many places, persons who own and occupy their property are given some relief in the assessed valuation of their property. This usually takes the form of an excluded or exempted fixed amount of property value when the assessed valuation is calculated.
In Florida today, persons entitled to a homestead exemption in the amount of $25,000. Additional relief offered in some places include exemptions for widows or widowers, blind persons, persons with total and permanent disabilities, military service-related disabilities, disabled veterans confined to wheelchairs, other total and permanent disabilities, and even age-related exemptions.
If you locate tax records indicating any type of exemption, there will be other documentation associated with it.
For example, to qualify for a homestead exemption, one must document the date of permanent occupancy of the property, and there is usually a time period for this. Dates, locations, employment information, and other documentation may have been required. Widows and widowers had to provide proof of a spouse’s death.
Persons applying for tax relief or exemptions due to disabilities, military and otherwise, had to provide supporting documentation which might include medical records, military service records, letters, affidavits, and other documents that supported their applications.
As you can imagine, all of this material could be invaluable in filling in gaps or in locating other record types.
As you can see, a simple tax bill can take you on another new research path, one that many researchers never consider. Start looking for tax information in your own family tree. You never know where that next wonderful clue may come from. It may cometh from the taxman!
Happy Hunting!
George
© 2006 Copyright George G. Morgan. All rights reserved. Reproduction in any format is strictly prohibited without written permission. Please contact George at aha@ahaseminars.com for more information.
This column is made possible through the efforts of the Questing Heirs Genealogical Society of Long Beach. For more information about that society, go online and visit www.qhgs.info.
