INSTRUCTIONS FOR HOMEOWNER TAX BENEFITS APPLICATION

Transcription

1 TM Departmet of Fiace NYC DEPARTMENT OF FINANCE l PROPERTY DIVISION INSTRUCTIONS FOR HOMEOWNER TAX BENEFITS APPLICATION overview This applicatio is for the followig homeower property tax beefits programs: Seior Citize Homeowersʼ Exemptio (SCHE) Disabled Homeowersʼ Exemptio (DHE) Veterasʼ Exemptios (Basic, Combat ad Disabled) Clergy APPLicAtio DeADLie Your applicatio must be postmarked by March 15, If eligible, beefits will begi July 1, Please mail applicatios to: Yc Departmet of Fiace P.o. Box 311 Maplewood, J Faxes will ot be accepted. Keep a copy of your completed applicatio ad the istructios for your records. Oly mail the applicatio ad supportig documetatio (ot the istructios). importat Before mailig your applicatio, please review it to make sure it is completed. Make sure all questios are completely aswered. Please review the Required Documets Checklist (see page 6) to make sure you have attached all of the required documetatio. We caot process your applicatio without all of the required documets. istructios sectio 1 - ProPertY iformatio Give the complete address ad the Borough, Block ad Lot umber of the property for which you are seekig tax beefits ad the date you purchased the property. The Borough, Block ad Lot (BBL) umbers for properties ca be foud o the Fiace website at yc.gov/bbl, your deed/stock certificate, or property tax bill. Co-op owers ca also check with their maagemet aget for the iformatio.provide the date you purchased the property or co-op shares. Idicate the type of property by checkig the appropriate box. If the property is a co-op, please provide the umber of shares ad the ame ad cotact umber of the maagemet compay/aget. If you checked 4+ family home, please provide the percetage of space used as your primary residece. If ay percetage of the property is used for o-residetial purposes, please idicate the percetage i Sectio 1 of the applicatio. sectio 2 - ower iformatio This sectio must be completed for all owers/shareholders of the property (each perso o the deed or stock certificate). For the purposes of this applicatio, the ower icludes co-op uit shareholders. Iformatio for all owers is required eve if all of the owers do ot reside at the property. If there are more tha two owers, use the Additioal Owers Iformatio ad Certificatio form, which is part of this applicatio.

2 Istructios for Homeower Tax Beefits Applicatio Page 2 Provide the ame, date of birth ad Social Security umber for all owers o the deed or stock certificate. Social Security umbers must be icluded or Fiace caot process your applicatio. If you are a foreig atioal, please provide your Idividual Taxpayer Idetificatio Number (ITIN). Idicate if this is the primary residece for each ower. Idicate if the owers are spouses or brothers/sisters by checkig the appropriate box. For properties owed by a trust: If applyig for SCHE/DHE/Vetera, all trustees or the sole beeficiary of the property must be listed as owers. For SCHE, all trustees or the sole beeficiary must live o the property. For Vetera ad DHE, at least oe trustee or beeficiary must live o the property. iclude a copy of the trust agreemet with your completed applicatio. For properties with a life estate: The holder of the life estate must complete the ower iformatio sectio. A copy of the life estate agreemet must be submitted with your applicatio. If the property is owed by a busiess, homeower beefits will ot be grated. To be eligible for the SCHE/DHE, the property must be the primary residece of, ad must be occupied by, all eligible owers of the property uless a ower is abset from the property due to: Divorce, legal separatio, or abadomet; or, Receivig ipatiet health related services at a residetial health care facility ad the property is ot occupied by ayoe other tha the spouse or co-ower. A residetial health care facility is a ursig home or other facility that provides lodgig, board ad physical care. If either of the above applies, please attach documetatio with your applicatio. sectio 3 - ADDitioAL ProPertY iformatio Aswer all questios regardig other property owed ad the beefit status. If there are multiple properties, please complete ad retur the Additioal Property Iformatio ad Certificatio, o page 4. You may prit out ad complete multiple copies of page 4, if additioal pages are eeded. If you o loger receive beefits o the additioal property outside of NYC, you must submit a letter from the Couty/State local Assessor s office idicatig there are o beefits o other property. sectio 4 - icome iformatio If you are applyig for the Seior Citize ad/or the Disabled Homeowers beefits, you must provide proof of icome for caledar year 2015 for all owers. If 2015 icome is ot available, you ca use your precedig icome for You may submit your 2016 icome istead of Owers who file a Federal Icome Tax retur must attach a complete copy of their 2015 retur icludig all schedules ad attachmets for all owers. Owers who are ot required to file a Federal Icome Tax retur must attach copies of ay icome documetatio, such as a state icome tax retur, 2015 Social Security Beefits statemets or 1099 forms, Idividual Retiremet Accout (IRA) Earigs statemets, W-2, etc. If you are applyig for a Seior Citize or Disabled Homeowers exemptio, attach documetatio of ay ureimbursed medical or prescriptio expeses. These expeses will be deducted from your icome.

3 Istructios for Homeower Tax Beefits Applicatio Page 3 ote: If you are a Seior Citize applyig for a Seior Citize Homeowers Exemptio who has had a decrease i icome from 2015 to 2016 due to the death of your spouse or registered domestic parter ad ca provide proof of your 2016 icome with your applicatio you may submit your 2016 icome i place of the required 2015 icome documetatio. seior citizes ad Disabled Homeowers: icome thresholds ad Defiitios Seior Citizes ad Disabled Homeowers - Total combied icome (TCI) of $37,399 or less for all the owers ad their spouses regardless of where they live. Please ote, TCI is ot oly your Federal Adjusted Gross Icome. total combied icome for sche ad DHe icludes the followig: All social security paymets Salaries ad wages (icludig bouses) Iterest (icludig otaxable iterest) IRA ad Auity Earigs Ordiary divideds Net earigs from farmig, retals, busiess or professio (icludig amouts claimed as depreciatio for icome tax purposes) Icome from estates or trusts Capital gais Gais from sales or exchages Paymets from govermetal or private retiremet or pesio plas Auity paymets (excludig amouts represetig a retur of capital) Alimoy or support moey Uemploymet isurace paymets, disability paymets, workersʼ compesatio, etc. Vetera s Disabled Beefit (for DHE oly) icome does ot iclude: Supplemetal Security Icome (SSI) Temporary Cash Assistace (Public Assistace) Mortgage proceeds (but ay iterest or divideds realized from the ivestmet of such proceeds are icome) Gifts, iheritaces or a retur of capital Nazi persecutio reparatio paymets Federal Foster Gradparet Program paymets Distributio from a IRA Allowable deductios for sche ad DHe oly: Ureimbursed medical ad prescriptio drug expeses. Do ot submit ay upaid bills. Form of Proof: cacelled checks, moey orders, cash receipts or 1040 Schedule A. sectio 5 - occupacy iformatio For the Disabled Homeower Exemptio, at least oe ower must have a documeted physical or metal disability, ot due to the use of alcohol or illegal drugs. Idicate if ay childre, icludig those of teats, live o the property ad curretly atted a New York City public school, Grades Pre-K to 12. Idicate if the property is withi a housig developmet that is cotrolled by a Mitchell-Lama, Limited-

4 Istructios for Homeower Tax Beefits Applicatio Page 4 Profit Housig Compay, Limited Divided Housig Compay, Redevelopmet Compay, or Housig Developmet Fud Compay. Please cotact your property maager or maagig aget to cofirm if you are usure. Idicate if ay of the owers receive SCRIE or DRIE beefits for the property. This iformatio ca be accessed at yc.gov/fiace. sectio 6 - seior citize HoMeowers (sche) If you are applyig for a Seior Citize Homeowers Exemptio, you must provide a copy of a govermet-issued ID, such as a driver s licese, passport or birth certificate. To be eligible for SCHE, all owers must be at least 65 by December 31, If the property is owed by spouses or sibligs, oe of the owers must be 65 by December 31, NYC property owers curretly receivig the Seior Citize Homeower Exemptio: If you moved ito a ew home ad received SCHE for your previous home, you have 30 days from the date of purchase to submit your applicatio i order to be eligible for the beefit for the curret tax year o your ew home. sectio 7 - DisABLeD HoMeowers (DHe) To be eligible for the Disabled Homeower exemptio, a ower must receive oe of the followig forms of disability-related fiacial assistace: Social Security Disability Isurace (SSDI) Supplemetal Security Icome (SSI) Railroad Retiremet Disability Beefits (RRDB) Disability pesio from the US Postal Service To receive the Disabled Homeower exemptio, you must submit a copy of oe of the followig required documets: 2015 award letter from Social Security Admiistratio Award letter from the Railroad Board or U.S. Postal Service Certificate from the State Commissio for the Blid or Visually Hadicapped If you oly receive workma's compesatio, you are ot eligible for the Disabled Homeower exemptio. sectio 8 - vetera HoMeowers (BAsic, combat AD DisABLeD exemptios) Idicate if ay of the owers are veteras, the spouse or widow/widower of a vetera who has ot remarried, or parets of a soldier killed i actio. Veteras are former members of the Uited States armed forces or the Merchat Maries (durig World War II) or recipiets of expeditioary medals. Please ote that the vetera must have bee called to active duty durig oe of the followig periods of coflict: World War I April 6, November 11, 1918 World War II December 7, December 31,1946 Korea Coflict Jue 27, Jauary 31,1955 Vietam War February 28, May 7, 1975 Persia Gulf War Begiig August 2, 1990 Please ote that the Persia Gulf Coflict icludes, but is ot limited to Operatio Edurig Freedom, Op-

5 Istructios for Homeower Tax Beefits Applicatio Page 5 eratio Iraqi Freedom (Iraq ivasio i 2003) ad Operatio New Daw (Afghaista), Operatio Joit Forge, Operatio Joit Edeavor, ad Operatio Joit Guard. To receive a vetera exemptio, you must provide a copy of the DD-214 or separatio papers for each vetera. You ca obtai your DD-214 by callig or by visitig archives.gov/veteras. Separatio must be uder hoorable coditios to qualify. Combat zoe refers to a locatio of active combat, such as Vietam durig the Vietam War. Veteras who served durig a period of coflict but who were statioed i o-combat areas (for example, a soldier who was i the service durig the Vietam War dates but who was ot statioed i Vietam or aother combat area) should check No to the combat zoe questio. If you checked yes, idicate the combat zoe i which the vetera served. If the Veteras Admiistratio desigates the vetera as disabled, you may be eligible for a disabled vetera exemptio. Submit a copy of a Veteras Admiistratio letter for the vetera that idicates the disability ratig. You ca obtai your disability ratig from the US Departmet of Veteras Affairs by callig or by visitig ebeefits.va.gov. NYC property owers curretly receivig the Vetera Homeower Exemptio: Eligible homeowers who move from oe New York City property to aother ca apply to trasfer the beefit mid-year to the ew property. sectio 9 clergy iformatio A clergy member is defied as belogig to ay religious deomiatio. The clergy member must: 1. Perform work assiged by the clergy member s deomiatio as their pricipal occupatio; 2. Be uable to perform such work due to illess or impairmet; or 3. Be over the age of 70. A member of the clergy does ot have to occupy the New York City property they ow to be eligible for the clergy exemptio but must be a residet of New York State. If the member of the clergy is deceased, the survivig spouse may be eligible for a tax reductio for the house the couple owed as log as the survivig spouse still ows the property, is a New York State residet ad has ot remarried. If the clergy member works for a deomiatio to which s/he does ot belog to, they may ot be eligible for the exemptio. sectio 10 - sigatures AD certificatios All owers must sig ad date the applicatio whether or ot they reside at the property. Please provide a phoe umber ad address where we ca cotact you if we have questios about your applicatio.

6 Istructios for Homeower Tax Beefits Applicatio Page 6 exemptio APPLicAtio For tax YeAr 2017/2018 required DocuMets checklist Fid the exemptios you are applyig for ad look dow the colum to see what you are required to submit with this applicatio. If you do ot submit the required documets you will ot be approved. After review of your applicatio, additioal documetatio may be required to make a determiatio. required DocuMets seior citize Home ower (sche) Disabled Home ower (DHe) vetera clergy ProoF of AGe Copy of a Govermet-issued ID (ex: Driver s Licese, Passport or birth certificate). 4 ProoF of icome Copies of 2015 federal tax returs ad schedules/attachmets for all owers. If ay owers do ot file a tax retur, proof of 2015 earigs (Social Security, 1099 forms, IRA earigs, W-2) 4 4 ProoF of DeDuctios Copies of receipts for ureimbursed medical or prescriptio expeses 4 4 ProoF of DisABiLitY Oe (1) of the followig for a ower: Copy of the award letter from the Social Security Admiistratio Copy of the award letter from the Railroad Board or the U.S. Postal Service Copy of a certificate from the State Commissio for the Blid ad Visually Hadicapped 4 ProoF of vetera Copy of DD-214 or separatio papers for each vetera For each disabled vetera, copy of Vetera s Admiistratio letter documetig the disability ratig 4 ProoF of clergy MeMBer Copy of verificatio letter from employer If iactive oe of the followig i additio to the above: Physicia s statemet Copy of a govermet-issued ID Copy of marriage certificate ad a copy of your spouse s death certificate 4

7 ew YorK city DePArtMet of FiAce l ProPertY Divisio TAX BENEFITS APPLICATION FOR HOMEOWNERS 2017/18 This applicatio is for your eligible New York City primary residece. Please read the istructios before you fill it out. If you have questios, cotact 311 or visit yc.gov/cotactfiace. Applicatios with all required documets must be postmarked by March 15, Please submit all required documets. Failure to do so will delay processig or result i deial. (if the deadlie falls o a weeked or atioal holiday, the applicatio must be postmarked by the followig busiess day to be eligible for the 2017/18 tax year) Please check the box of each exemptio you are requestig: q seior q Disabled q vetera q clergy Sectios 1, 2, 3, 4, 5, 6, 10 Sectios 1, 2, 3, 4, 7, 10 Sectios 1, 2, 3, 8, 10 Sectios 1, 2, 3, 9, 10 SECTION 1 - PROPERTY INFORMATION HOUSE NUMBER STREET NAME APARTMENT/UNIT zip CODE Borough/Block/Lot: YOUR PROPERTY S BLOCK AND LOT CAN BE FOUND AT yc.gov/bbl Date you purchased the property: Type of Property: 1-, 2-, 3-family dwellig 4+ family dwellig ad the percet of space used for primary residece: % codomiium uit cooperative - Number of shares for your uit: Coop Maagemet Compay: Phoe # CONTACT NAME COMPANY Is ay portio of the property used for other purposes (commercial, professioal office, etc.)? Yes o If YES: Percetage of space used for other purposes: % SECTION 2 - OWNER INFORMATION if there are more tha two owers, please complete the Additioal owers iformatio ad certificatio sectio of the applicatio. ower #1: Date of Birth: FIRST NAME LAST NAME Social Security #: Is this Ower #1 s Primary Residece? Yes o ower #2: Date of Birth: FIRST NAME LAST NAME Social Security #: Is this Ower #2 s Primary Residece? Yes o If ay ower does ot use the property as their primary residece, please aswer the followig questios. Is a ower receivig medical care as a i-patiet at a residetial health care facility? Yes o Is a ower abset from the residece due to other residecy? Yes o Is a ower abset from the residece due to divorce, legal separatio or abadomet? Yes o If YES to ay of the above, please provide the abset ower s ame: HB-01 Rev

8 Homeowers Tax Beefits Applicatio Page 2 SECTION 2 - OWNER INFORMATION - Cotiued Are owers #1 ad #2 married? Yes o Are owers #1 ad #2 brothers/sisters? Yes o Is this property owed by a trust? Yes o Is there a Life Estate o this property? Yes o Name of perso with life estate: If YES, read Sectio 2 - Ower Iformatio i the istructios for iformatio o completig this sectio. You must provide a copy of the trust agreemet or life estate with your applicatio. SECTION 3 - ADDITIONAL PROPERTY INFORMATION Do ay owers ow additioal property/uits? Yes o If YES, how may do all of the owers ow? Complete the followig for each additioal property/uit. If the property is withi NYC, please give Borough, Block ad Lot umber: Borough Block Lot OWNER NAME STREET ADDRESS CITY AND zip CODE Beefits Received: Basic STAR Ehaced STAR Seior Disabled Vetera Abatemet If property/uit sold, sale date: Other: Beefits will be removed from the NYC property. If you eed to list additioal properties, please complete page 5. You ca oly receive a beefit o your primary residece. SECTION 4 - INCOME INFORMATION I attached copies of the 2015 federal tax retur ad schedules for all owers ad spouses. Yes o If NO, I certify that I am ot required to file ad I have attached proof of 2015 earigs (State icome tax retur, Social Security, 1099 forms, W-2, etc.) Yes Name of ower(s) ot required to file tax forms: Seior Citize ad Disabled Homeowers: Please attach documetatio for ay ureimbursed medical or prescriptio expeses for Do ot submit copies of upaid bills. SECTION 5 - OCCUPANCY INFORMATION Do ay childre, icludig those of teats, live o the property ad atted a New York City public school, Grades Pre-K to 12? Yes o Do ay of the owers receive Seior Citize Ret Icrease Exemptio ad/or Disabled Ret Icrease Exemptio beefits for the property? Yes o Is the property withi a housig developmet that is cotrolled by a Mitchell-Lama, Limited-Profit Housig Compay, Limited Divided Housig Compay, Redevelopmet Compay, or Housig Developmet Fud Compay? Yes o SECTION 6 - SENIOR CITIZEN HOMEOWNERS I icluded a copy of a govermet-issued ID for all owers who will be 65 or older by December 31, Yes SECTION 7 - DISABLED HOMEOWNERS Do ay of the owers or their spouses receive disability icome, such as: Social Security Disability Isurace, Supplemetal Security Icome, Railroad Retiremet Disability Beefits or a Disability Pesio? Yes o If yes, submit a copy of oe or more of the followig required documets: l Social Security Admiistratio award letter l Railroad Retiremet Board or the U.S. Postal Service award letter l State Commissio for the Blid ad Visually Hadicapped certificate l Vetera Admiistratio letter

9 Homeowers Tax Beefits Applicatio Page 3 SECTION 8 - VETERAN HOMEOWNERS Are ay of the owers a vetera who served durig a period of coflict? Yes o List years of service. Ex.: Are ay of the owers a spouse or a widow/er of a vetera who has ot remarried or a paret of a solder killed i actio? Yes o Did the vetera serve i a combat zoe or theater? Yes o If yes, where? (combat zoe or theater) Was the vetera disabled i the lie of duty? Yes o If yes, submit a copy of a letter from the VA documetig the disability ratig for each vetera. I submitted a copy of the DD-214 or separatio papers for each vetera. Yes o SECTION 9 - CLERGY INFORMATION Are you a active member of the clergy primarily resposible for miisterial work? Yes o If o, were you uable to perform such work due to a illess or impairmet? Yes o Are you over age 70? Yes o Are you a umarried survivig spouse of the clergy member? Yes o Do you have ay secular employmet which may make you ieligible for the exemptio? Yes o If Yes, please explai: Check the box(es) idicatig the documetatio you submitted to prove eligibility. I submitted a verificatio letter from the church employer Yes o I submitted a physiciaʼs statemet documetig the illess or impairmet Yes o I submitted a copy of a govermet-issued ID, birth certificate or baptismal certificate Yes o I submitted a copy of my marriage certificate ad a copy of my spouseʼs death certificate Yes o SECTION 10 - CERTIFICATION AND CONTACT INFORMATION By sigig below, I certify that all statemets made o this applicatio are true ad correct to the best of my kowledge ad that I have made o willful false statemets of material fact. I uderstad that this iformatio is subject to audit ad should the Departmet of Fiace determie that I made false statemets, I may lose my future exemptios ad be resposible for all applicable taxes due, accrued iterest, ad the maximum pealty allowable by law. Importat: By submittig this applicatio, you ackowledge that you are required to otify DOF of ay chages that may affect your eligibility for beefits. ALL owers Must sig AD DAte this APPLicAtio, whether they reside o the ProPertY or ot. If there are more tha two owers, please complete the Additioal Owers Iformatio ad Certificatio. OWNER #1 SIGNATURE: OWNER #2 SIGNATURE: DATE: DATE: How ca we cotact you? PHONE NUMBER MAILING INFORMATION Mail this completed applicatio ad ALL REQUIRED DOCUMENTATION to: Yc Departmet of Fiace, P.o. Box 311, Maplewood, J PRIVACY ACT NOTIFICATION - Uder the Federal Privacy Act of 1974, if we ask you to give us your social security umber, we must tell you whether or ot you are obligated to provide us with the social security umber, our legal right to ask you for the iformatio, ad how we pla to use it. You must list your taxpayer idetificatio umber (SSN, ITIN or EIN) i order to apply for a exemptio from real property taxes. We are askig this iformatio to make sure that our records are accurate, ad that you have submitted accurate iformatio. Our legal right to require this iformatio is cotaied i Sectio of the Admiistrative Code. This authorizes the Departmet of Fiace to require ay perso to provide a taxpayer idetificatio umber so that we may admiister ad collect taxes.

10 Homeowers Tax Beefits Applicatio Page 4 ADDITIONAL OWNERS INFORMATION AND CERTIFICATION istructios: Please add each additioal ower below i respose to questios i Sectio 2 of the applicatio. This page is part of your applicatio, ad may be duplicated ad attached if additioal pages are ecessary. If there are more tha six (6) owers, please copy this sheet ad complete as required. ower #3: FIRST NAME LAST NAME Date of Birth: Social Security #: Is Ower #3 a New York State Residet? Yes o If No, please give Ower #3's primary residece address: STREET ADDRESS CITY STATE zip CODE Relatioship to other owers: ower #4: FIRST NAME LAST NAME Date of Birth: Social Security #: Is Ower #4 a New York State Residet? Yes o If No, please give Ower #4's primary residece address: STREET ADDRESS CITY STATE zip CODE Relatioship to other owers: ower #5: FIRST NAME LAST NAME Date of Birth: Social Security #: Is Ower #5 a New York State Residet? Yes o If No, please give Ower #5's primary residece address: STREET ADDRESS CITY STATE zip CODE Relatioship to other owers: ower #6: FIRST NAME LAST NAME Date of Birth: Social Security #: Is Ower #6 a New York State Residet? Yes o If No, please give Ower #6's primary residece address: STREET ADDRESS CITY STATE zip CODE Relatioship to other owers: I certify that all statemets made o this applicatio are true ad correct to the best of my kowledge ad that I have made o willful false statemets of material fact. I uderstad that this iformatio is subject to audit ad should the Departmet of Fiace determie that I made false statemets, I may lose my future exemptios ad be resposible for all applicable taxes due, accrued iterest, ad the maximum pealty allowable by law.

11 Homeowers Tax Beefits Applicatio Page 5 ADDITIONAL PROPERTY INFORMATION AND CERTIFICATION istructios: Please add each additioal property below i respose to questios i Sectio 3 of the applicatio. This page is part of your applicatio, ad may be duplicated ad attached if additioal pages are ecessary. ADDitioAL ProPertY #1: Reaso for iclusio: I State Property: curretly receives exemptio i New York State/New York City I State Property: sold withi last 12 moths ad received exemptio i New York State/New York City Date of Sale: Out of State property: curretly receives exemptio i a state outside of New York OWNER NAME STREET ADDRESS CITY, STATE AND zip CODE If property is withi New York City, please iclude the borough, block ad lot. BOROUGH BLOCK LOT Beefits Received: Exemptios Received: Basic STAR Ehaced STAR Seior Disabled Vetera Other. Commets: ADDitioAL ProPertY #2: Reaso for iclusio: I State Property: curretly receives exemptio i New York State/New York City I State Property: sold withi last 12 moths ad received exemptio i New York State/New York City Date of Sale: Out of State property: curretly receives exemptio i a state outside of New York OWNER NAME STREET ADDRESS CITY, STATE AND zip CODE If property is withi New York City, please iclude the borough, block ad lot. BOROUGH BLOCK LOT Beefits Received: Exemptios Received: Basic STAR Ehaced STAR Seior Disabled Vetera Other. Commets: ADDitioAL ProPertY #3: Reaso for iclusio: I State Property: curretly receives exemptio i New York State/New York City I State Property: sold withi last 12 moths ad received exemptio i New York State/New York City Date of Sale: Out of State property: curretly receives exemptio i a state outside of New York OWNER NAME STREET ADDRESS CITY, STATE AND zip CODE If property is withi New York City, please iclude the borough, block ad lot. BOROUGH BLOCK LOT Beefits Received: Exemptios Received: Basic STAR Ehaced STAR Seior Disabled Vetera Other. Commets: I certify that all statemets made o this applicatio are true ad correct to the best of my kowledge ad that I have made o willful false statemets of material fact. I uderstad that this iformatio is subject to audit ad should the Departmet of Fiace determie that I made false statemets, I may lose my future exemptios ad be resposible for all applicable taxes due, accrued iterest, ad the maximum pealty allowable by law.