If your property is more than one acre in size

When determining credit eligibility, use only the assessed value of the principal residence together with the land that immediately surrounds and is related to the principal residence, as long as they don't exceed 1 acre when combined.

If your real estate tax bill does not separately list the assessed value of the principal residence and the surrounding land up to 1 acre, contact the local city or town assessor for a breakdown of the real estate tax bill (e.g., 20 acre parcel with a house).

Since you may only claim your own proportional share of the real estate tax payments, including water and sewer use charges, that corresponds to the part of the residence you used and occupied as your principal residence, you need to proportionally assess the taxes paid.

Your local assessor’s office may be able to provide a breakdown of your real estate tax bill to help you with this calculation.