If the dollar amounts on a certificate are different from what was applied for, it may be due to one of the following reasons:

a.   The application was filed more than six months after the start of construction of real property or the start of installation of personal property. See also question #8.

b.   Some of the equipment was existing equipment which is not eligible for abatement as new property. See also question #19.

c.   Used equipment was purchased from another manufacturing company, not from a broker of used equipment. See also question #19.

d.   The application involves leased property but the property tax liability is not held by the applicant. In order words, the applicant is not responsible for direct payment of taxes to the local unit. See section 2(6) of PA 198 of 1974.