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DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI RESOURCE ELIGIBILITY 11/18 CHAPTER E PAGE 95 • The assessment uses a fixed rate per acre method based on land usage, such as agricultural or industrial. (this does not refer to assessments where conditions dictate similar taxes for similar types of land, such as desert, swamp, landfills, etc.); or • The notice provides either no assessment ratio or only a range, e.g., between 25 and 50 percent (unless the individual would be ineligible using even the top of the range). 50.2.1.1. How to Use To determine CMV based on a tax assessment notice, divide the assessed value by the assessment ratio. For example, an assessed value of $2,000 divided by an assessment ratio of 50 percent equals a CMV of $4,000 ($2,000 ÷.50 = $4,000). 50.2.2. Knowledgeable Source Estimate If you cannot use the tax assessment notice to establish CMV or if a tax assessment notice is not readily available, have the individual obtain an estimate of the property's CMV from a knowledgeable source. If you doubt the validity of an estimate furnished by the individual, obtain an estimate from an additional knowledgeable source. The estimate must show, in addition to the estimate itself: • The name of the person providing the estimate; • The name, address and telephone number of the business or agency for whom the person providing the estimate works; • The basis for the estimate, to include such things as a description of the property and its condition and, where appropriate, the value of similar property in the same area; and • The period to which the estimate applies (which should correspond to the period for which it is being requested). 50.2.2.1. Knowledgeable Sources Knowledgeable sources include but are not limited to: • Real estate brokers;