Owner's relationship

While calculating the credit, you can use the amount of real estate tax you paid if you:

Own a unit

Pay the real estate taxes, and

Are assessed for your living unit directly to the city or town.

If the facility has a structure similar to a co-operative where you pay a monthly fee that covers both real estate taxes and other types of services (i.e. medical and nursing care), only the part of the payment documented as related to the real estate tax paid can be considered. We'll look into the contract or ownership agreement to determine the nature of these payments.