An employer may receive a tax credit on their annual County personal property tax equaling up to 50% of the cost of a new home computer or laptop purchased to establish a new off-site employee workstation. The employee must work at home at least 78 days per calendar year. The aggregate tax credit allowed, for a company, in any tax year is $2,000.00. The Personal Property Business Tax Credit-Home Computer Telecommuting Incentive application must be submitted to the County within twelve months of purchase. Proof of purchase that includes date and cost of computer(s) purchased must be submitted with the completed application.