Last updated 12 January 2007
Assessment of a business conducted from home
The following table provides reference points for the assessment rules of businesses conducted from home.
Principal homes
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If the business operates from the principal home and... |
Then follow the assessment rules contained in... |
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a part of the home is used primarily or solely for business purposes that are not related to satisfying the effective land use test for the extended land use test, |
Homeowner's Basic Assessment Rules. More →
Homeowner's Basic Assessment Rules
Note: The value of the area used for business purposes is assessable property. |
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that business relates to satisfying the effective use of land rules for the extended land use test, |
Homeowner's Basic Assessment Rules. Note: T — he value of the area used for the business is not an assessable asset. |
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no part of the home is used primarily or solely for business purposes, |
Homeowner's Basic Assessment Rules. |