External
Policy
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.
| If the business operates from the principal home and... | Then follow the assessment rules contained in... |
| 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.
Note: The value of the area used for business purposes is assessable property. |
| that business relates to satisfying the effective use of land rules for the extended land use test, | Homeowner's Basic Assessment Rules. Note: The value of the area used for the business is not an assessable asset. |
| no part of the home is used primarily or solely for business purposes, | Homeowner's Basic Assessment Rules. |