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VILLAGE OF MARCELIN ECONOMIC DEVELOPMENT TAX EXEMPTION POLICY No. 01/2010 RESIDENTIAL CONSTRUCTION
1) New Construction
a) Taxes will be levied on the residence commencing January 1st of the second year following the start of construction. Start of consrtuction as used in this Policy shall mean the date on which the Village issued a building permit
b) If an existing home is demolished to accommodate the construction of a new residence, an assessment equal to that of the former residence will be used to calculate the taxes to the end of the tax exemption period.
a) Additions qualify if the increase in assessment is equal to at least 50% of the original assessment.
b) Taxes will be levied on the addition commencing January 1st of the second year following the start of construction.