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Definition of Rezoning Tax
A Rezoning Tax may apply when a property owner has had a property rezoned to a more intensive use. If the property is sold, there is a 6% rezoning tax due at the time of transfer instead of the normal 1% Transfer Tax. When a property is rezoned to a more intensified use, the property becomes more valuable. Example: Property changes from a residential zone to a commercial zone. This is an upgrade to the property.

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