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{"sheet":"INSTRUCTIONS","index":0,"n_rows":53,"n_cols":10,"rows_kept":53,"cut":false,"hidden":false,"merged":[[43,2,43,9],[22,2,22,9],[44,2,44,9],[45,2,45,9],[27,2,27,9],[24,2,24,9],[29,2,29,9],[30,2,30,9],[34,2,34,9],[35,2,35,9],[41,2,41,9],[23,2,23,9],[25,2,25,9],[26,2,26,9],[28,2,28,9],[42,2,42,9],[0,0,0,9],[1,0,1,9],[5,1,5,9],[8,1,8,9],[9,1,9,9],[15,2,15,9],[33,2,33,9],[38,2,38,9],[3,0,3,9],[6,1,6,9],[16,2,16,9],[14,2,14,9],[12,2,12,9],[21,2,21,9],[20,2,20,9],[19,2,19,9],[13,2,13,9]]}
["NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION"]
["Low Income Housing Tax Credit Program, Annual Filing To Municipality"]
[]
["RSA 75:1-a  Annual Filing"]
[]
["1)","This form/spreadsheet will be utilized by both the \"ownership\" (of a qualifying  LIHTC property)"]
[null," AND the local assessor."]
[]
["2)","This form is best utilized by downloading it from the DRA website, completing it electronically, "]
[null,"AND providing an electronic copy to the local assessor to complete."]
[]
["3)","\"Pg 1 - Owner; Inc & Exp\" Tab"]
[null,"-","The Owner (or owner's representative) will complete \"Pg 1 - Owner; Inc & Exp\""]
[null,"-","Income and expense detail is completed in the \"yellow-colored\" fields"]
[null,"-","All income and expense information must be \"numeric\""]
[null,"-","The \"Pg 1\"  tab should be signed by the Owner (or owner's representative), "]
[null,null,"and a signed copy MUST be provided to the local assessor by April 15 of each applicable year."]
[]
["4)","\"Pg 2 - Owner; Unit mix & rent\" Tab"]
[null,"-","The Owner (or owner's representative) will then complete \"Pg 2 - Owner; Unit mix & rent\""]
[null,"-","The property-specific detail is completed in the \"yellow-colored\" fields"]
[null,"-","All property-specific detail must be \"numeric\", NOT \"text\""]
[null,"-","We recommend that you complete the \"Total Number of Units\" information first"]
[null,null," (Cells C15 : J15, and C16 : C21)"]
[null,"-","The number of the individual units by \"# of bdrm\" and \"% of Maximum in LURA\""]
[null,null," MUST equal \"Total Number of Units\""]
[null,"-","Where applicable (if maximum rents have been identified), complete the \"% of Maximum"]
[null,null," in LURA\" field(s) in Cells C35 - C39.  The \"% of Maximum in LURA\" cell(s) can NOT"]
[null,null,"be blank because, If the \"% of Maximum in LURA\" cell(s) is left blank, the "]
[null,null,"\"Pg 4 - Income Approach\" will NOT reflect the restricted/LURA rental income."]
[null,"-","The \"% of Maximum in LURA\" can not be greater than 100%"]
[]
["5)","\"Pg 3 - Assessor Input\" Tab"]
[null,"-","The local assessor will complete \"Pg 3 - Assessor Input\""]
[null,"-","If Project has NO Units at Market rental rates, Market rent data is NOT required"]
[null,"-","If no 'Estimated Tax Rate' available, repeat 'Current Tax Rate'"]
[]
["6)","\"Pg 4 - Income Approach\" Tab"]
[null,"-","\"Pg 4 - Income Approach\" is entirely automated, and requires no input."]
[]
["7)","\"Pg 5 - Final - Taxes Due\" Tab"]
[null,"-","\"Pg 5 - Final - Taxes Due\" is also fully automated, and requires no input."]
[null,"-","RSA 75:1-a provides for two different valuation methodologies to derive the taxes"]
[null,null," due, if the taxpayer has \"elected\" to participate in this program."]
[null,"-","This spreadsheet/form completes the necessary analysis, and provides a comparison "]
[null,null,"and the total taxes due (the greater of the two solutions)."]
[]
["LEGEND:"]
[null,"LIHTC - Low Income Housing Tax Credit"]
[null,"LURA - Land Use Restriction Agreement"]
[null,null,null,null,null,null,null,null,null,"Form PA-67"]
[null,null,null,null,null,null,null,null,null,"Vers. 1.3"]
[null,null,null,null,null,null,null,null,null,"Rev 10/13/2017"]

{"sheet":"Pg 1 - Owner; Inc & Exp","index":1,"n_rows":124,"n_cols":6,"rows_kept":124,"cut":false,"hidden":false,"merged":[[6,0,6,1],[44,0,44,3],[0,0,0,7],[1,0,1,7],[4,0,4,7],[2,0,2,7],[10,2,10,6],[12,2,12,6],[12,0,12,1],[14,0,14,1],[41,0,41,3],[17,0,17,6],[8,0,8,1],[10,0,10,1],[14,2,14,6],[8,2,8,6]]}
["NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION"]
["Low Income Housing Tax Credit Program, Annual Filing To Municipality"]
[" RSA 75:1-a  Annual Filing"]
[]
["Data Entry Page:  Enter information in \"yellow\" fields only"]
[]
["TAX YEAR:"]
[]
["NAME OF PROPERTY/PROJECT:"]
[]
["OWNER'S NAME:"]
[]
["NH MUNCIPALITY"]
[]
["NH COUNTY/METRO AREA:"]
[]
[]
["AUDITED FINANCIAL INFORMATION"]
[]
["RENTAL OPERATIONS"]
["INCOME (Detailed back-up must be provided to assessor)"]
[null,"Tenant Rental Income",null,null,null,{"$f":"IF(ISBLANK(E22),\"\",IF(ISNUMBER(E22),\"\",\"Check data entry, must be numeric\"))","v":""}]
[null,"Laundry Income",null,null,null,{"$f":"IF(ISBLANK(E23),\"\",IF(ISNUMBER(E23),\"\",\"Check data entry, must be numeric\"))","v":""}]
[null,"Other Income",null,null,null,{"$f":"IF(ISBLANK(E24),\"\",IF(ISNUMBER(E24),\"\",\"Check data entry, must be numeric\"))","v":""}]
[null,"Interest Income - (Interest on restricted deposits ONLY)",null,null,null,{"$f":"IF(ISBLANK(E25),\"\",IF(ISNUMBER(E25),\"\",\"Check data entry, must be numeric\"))","v":""}]
[null,null,"TOTAL INCOME:",null,null,{"$f":"SUM(E22:E25)","v":0}]
["EXPENSES (Detailed back-up must be provided to assessor)"]
[null,"Administrative (Mgmt & professional fees, advertising, etc)",null,null,null,{"$f":"IF(ISBLANK(E28),\"\",IF(ISNUMBER(E28),\"\",\"Check data entry, must be numeric\"))","v":""}]
[null,"Operating (Utilities, rubbish removal, etc)",null,null,null,""]
[null,"Maintenance (General, snow removal, grounds)",null,null,null,""]
[null,"Insurance Expense",null,null,null,""]
[null,"Other (Miscel. Expenses)",null,null,null,""]
[null,"Replacement Reserve (Annual Deposit)",null,null,null,""]
[null,null,"TOTAL EXPENSES:",null,null,{"$f":"SUM(E28:E33)","v":0}]
[]
[]
["CERTIFICATION: "]
["I hereby certify under penalties of perjury that the information provided on the accompanying pages is correct, "]
["and accurate to the best of my belief and knowledge, and that I am authorized to submit this report on behalf "]
["of the property owner named herein."]
[]
[]
["SIGNATURE:",null,null,null,null,"Date:"]
[]
[]
["PRINT SIGNATORY NAME & TITLE"]
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[null,null,"Belknap County, NH"]
[null,null,"Boston-Cambridge-Quincy, MA-NH HMFA"]
[null,null,"Carroll County, NH"]
[null,null,"Cheshire County, NH"]
[null,null,"Coos County, NH"]
[null,null,"Grafton County, NH"]
[null,null,"Hillsborough Co., NH (part) HMFA"]
[null,null,"Lawrence, MA-NH HMFA"]
[null,null,"Manchester, NH HMFA"]
[null,null,"Merrimack County, NH"]
[null,null,"Nashua, NH HMFA"]
[null,null,"Portsmouth-Rochester, NH HMFA"]
[null,null,"Rockingham County, NH"]
[null,null,"Strafford County, NH"]
[null,null,"Sullivan County, NH"]
[null,null,"Western Rockingham Co., NH HMFA"]

{"sheet":"Pg 2 - Owner; Unit mix & rent","index":2,"n_rows":127,"n_cols":39,"rows_kept":127,"cut":false,"hidden":false,"merged":[[49,2,49,9],[41,3,41,9],[6,0,6,1],[8,0,8,1],[6,2,6,7],[8,2,8,7],[12,2,12,7],[10,0,10,1],[12,0,12,1],[10,2,10,7],[0,0,0,10],[1,0,1,10],[2,0,2,10],[33,10,33,16],[19,10,19,16],[32,3,32,9],[4,0,4,1]]}
["NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION"]
["Low Income Housing Tax Credit Program, Annual Filing To Municipality"]
["Data Entry Page:  Enter information in \"yellow\" fields only"]
[]
["TAX YEAR:",null,{"$f":"IF('Pg 1 - Owner; Inc & Exp'!C7=\"\",\"\",'Pg 1 - Owner; Inc & Exp'!C7)","v":""}]
[]
["NAME OF PROPERTY/PROJECT:",null,{"$f":"'Pg 1 - Owner; Inc & Exp'!C9","v":0}]
[]
["OWNER'S NAME:",null,{"$f":"'Pg 1 - Owner; Inc & Exp'!C11","v":0}]
[]
["NH MUNCIPALITY",null,{"$f":"'Pg 1 - Owner; Inc & Exp'!C13","v":0}]
[]
["NH COUNTY/METRO AREA:",null,{"$f":"'Pg 1 - Owner; Inc & Exp'!C15:G15","v":0}]
[]
["UNIT MIX:"]
[]
[]
[null,null,"Total","Efficiency","1 Bdrm.","2 Bdrm.","3 Bdrm.","4 Bdrm.","5 Bdrm.","6 Bdrm."]
[null,"ENTER Number of Total Units",0,0,0,0,0,0,0,0,{"$f":"IF(SUM(D19:J19)<>C19,\"ERROR, Check Math\",IF(OR(ISBLANK(C19),ISBLANK(D19),ISBLANK(E19),ISBLANK(F19),ISBLANK(G19),ISBLANK(H19),ISBLANK(I19),ISBLANK(J19)),\"ERROR, Cell Cannot Be Blank, Zero is OK\",IF(AND(ISNUMBER(C19),ISNUMBER(D19),ISNUMBER(E19),ISNUMBER(F19),ISNUMBER(G19),ISNUMBER(H19),ISNUMBER(I19),ISNUMBER(J19)),\"\",\"ERROR, Cell Must Be Numeric\")))","v":""}]
[null,"Number of Market Rate Units",0,0,0,0,0,0,0,0,"Market Rate Information is ONLY Required if Project has Non-restricted Units"]
[null,"Number of Project-Based Units",0,0,0,0,0,0,0,0,{"$f":"IF(SUM(D21:J21)<>C21,\"ERROR, Check Math\",IF(OR(ISBLANK(C21),ISBLANK(D21),ISBLANK(E21),ISBLANK(F21),ISBLANK(G21),ISBLANK(H21),ISBLANK(I21),ISBLANK(J21)),\"ERROR, Cell Cannot Be Blank, Zero is OK\",IF(AND(ISNUMBER(C21),ISNUMBER(D21),ISNUMBER(E21),ISNUMBER(F21),ISNUMBER(G21),ISNUMBER(H21),ISNUMBER(I21),ISNUMBER(J21)),\"\",\"ERROR, Cell Must Be Numeric\")))","v":""}]
[null,"Number of 50% Units",0,0,0,0,0,0,0,0,""]
[null,"Number of 60% Units",0,0,0,0,0,0,0,0,""]
[null,"Low HOME Rent",0,0,0,0,0,0,0,0,""]
[null,"High HOME Rent",0,0,0,0,0,0,0,0,""]
[null,"Validate Inputs:",{"$f":"IF(SUM(C20:C25)=AllUnits,\"\",\"Check Math\")","v":""},{"$f":"IF(SUM(D20:D25)=D19,\"\",\"Check Math\")","v":""},"","","","","",""]
[]
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[]
["MAXIMUM RENTS: (Enter the maximum rent in each cell as publiched by the NHHFA, and MUST cite '% Of Maximum' as as defined in LURA)"]
[null,null,"% of Maximum In LURA","Efficiency","1 Bdrm.","2 Bdrm.","3 Bdrm.","4 Bdrm.","5 Bdrm.","6 Bdrm."]
[null,null,"Must Indicate % Below","Must Indicate Monthly Rent Below"]
[null,"Market Rate Units",0,0,0,0,0,0,0,0,"Market Rate Information is ONLY Required if Project has Non-restricted Units",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SUM"]
[null,"Project-Based Units",0,0,0,0,0,0,0,0,{"$f":"IF(ISTEXT(C35),\"ERROR, LURA Is Not Numeric\",IF((C35>1),\"ERROR, LURA Is Greater Than 100%\",IF(OR(ISBLANK(D35),ISBLANK(E35),ISBLANK(F35),ISBLANK(G35),ISBLANK(H35),ISBLANK(I35),ISBLANK(J35)),\"ERROR, Cell Cannot Be Blank, Zero is OK\",IF(AND(ISNUMBER(C35),ISNUMBER(D35),ISNUMBER(E35),ISNUMBER(F35),ISNUMBER(G35),ISNUMBER(H35),ISNUMBER(I35),ISNUMBER(J35)),\"\",\"ERROR, Cell Must Be Numeric\"))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(C35),0,1)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(AE35:AL35)","v":0}]
[null,"50% Units",0,0,0,0,0,0,0,0,{"$f":"IF(ISTEXT(C36),\"ERROR, LURA Is Not Numeric\",IF((C36>1),\"ERROR, LURA Is Greater Than 100%\",IF(OR(ISBLANK(D36),ISBLANK(E36),ISBLANK(F36),ISBLANK(G36),ISBLANK(H36),ISBLANK(I36),ISBLANK(J36)),\"ERROR, Cell Cannot Be Blank, Zero is OK\",IF(AND(ISNUMBER(C36),ISNUMBER(D36),ISNUMBER(E36),ISNUMBER(F36),ISNUMBER(G36),ISNUMBER(H36),ISNUMBER(I36),ISNUMBER(J36)),\"\",\"ERROR, Cell Must Be Numeric\"))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,{"$f":"SUM(AE36:AL36)","v":0}]
[null,"60% Units",0,0,0,0,0,0,0,0,{"$f":"IF(ISTEXT(C37),\"ERROR, LURA Is Not Numeric\",IF((C37>1),\"ERROR, LURA Is Greater Than 100%\",IF(OR(ISBLANK(D37),ISBLANK(E37),ISBLANK(F37),ISBLANK(G37),ISBLANK(H37),ISBLANK(I37),ISBLANK(J37)),\"ERROR, Cell Cannot Be Blank, Zero is OK\",IF(AND(ISNUMBER(C37),ISNUMBER(D37),ISNUMBER(E37),ISNUMBER(F37),ISNUMBER(G37),ISNUMBER(H37),ISNUMBER(I37),ISNUMBER(J37)),\"\",\"ERROR, Cell Must Be Numeric\"))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,{"$f":"SUM(AE37:AL37)","v":0}]
[null,"Low HOME Rent",0,0,0,0,0,0,0,0,{"$f":"IF(ISTEXT(C38),\"ERROR, LURA Is Not Numeric\",IF((C38>1),\"ERROR, LURA Is Greater Than 100%\",IF(OR(ISBLANK(D38),ISBLANK(E38),ISBLANK(F38),ISBLANK(G38),ISBLANK(H38),ISBLANK(I38),ISBLANK(J38)),\"ERROR, Cell Cannot Be Blank, Zero is OK\",IF(AND(ISNUMBER(C38),ISNUMBER(D38),ISNUMBER(E38),ISNUMBER(F38),ISNUMBER(G38),ISNUMBER(H38),ISNUMBER(I38),ISNUMBER(J38)),\"\",\"ERROR, Cell Must Be Numeric\"))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,{"$f":"SUM(AE38:AL38)","v":0}]
[null,"High HOME Rent",0,0,0,0,0,0,0,0,{"$f":"IF(ISTEXT(C39),\"ERROR, LURA Is Not Numeric\",IF((C39>1),\"ERROR, LURA Is Greater Than 100%\",IF(OR(ISBLANK(D39),ISBLANK(E39),ISBLANK(F39),ISBLANK(G39),ISBLANK(H39),ISBLANK(I39),ISBLANK(J39)),\"ERROR, Cell Cannot Be Blank, Zero is OK\",IF(AND(ISNUMBER(C39),ISNUMBER(D39),ISNUMBER(E39),ISNUMBER(F39),ISNUMBER(G39),ISNUMBER(H39),ISNUMBER(I39),ISNUMBER(J39)),\"\",\"ERROR, Cell Must Be Numeric\"))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,{"$f":"SUM(AE39:AL39)","v":0}]
[]
[]
["UTILITY ALLOWANCE:",null,"Source of Data:"]
[null,null,"Type of Utility","Efficiency","1 Bdrm.","2 Bdrm.","3 Bdrm.","4 Bdrm.","5 Bdrm.","6 Bdrm.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SUM"]
[null,"Total","(Select From \"Drop-Down\" Below)",0,0,0,0,0,0,0,{"$f":"IF(OR(ISBLANK(D44),ISBLANK(E44),ISBLANK(F44),ISBLANK(G44),ISBLANK(H44),ISBLANK(I44),ISBLANK(J44)),\"ERROR, Cell Cannot Be Blank, Zero is OK\",IF(AND(ISNUMBER(D44),ISNUMBER(E44),ISNUMBER(F44),ISNUMBER(G44),ISNUMBER(H44),ISNUMBER(I44),ISNUMBER(J44)),\"\",\"ERROR, Cell Must Be Numeric\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(D44),0,1)","v":0},0,0,0,0,0,0,{"$f":"SUM(AE44:AL44)","v":0}]
[null,"Cooking","Electric",0,0,0,0,0,0,0,"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0]
[null,"Miscellaneous","Electric",0,0,0,0,0,0,0,"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0]
[null,"Hot Water","Natural Gas",0,0,0,0,0,0,0,"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0]
[null,"Other Utility",null,0,0,0,0,0,0,0,"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0]
[null,"Heating","Natural Gas",0,0,0,0,0,0,0,"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0]
[null,"Unit Heating \"Type \"  Source:"]
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[null,"Belknap County, NH",null,null,"Electric"]
[null,"Boston-Cambridge-Quincy, MA-NH HMFA",null,null,"Natural Gas"]
[null,"Carroll County, NH",null,null,"Bottled Gas"]
[null,"Cheshire County, NH"]
[null,"Coos County, NH",null,null,"Electric"]
[null,"Grafton County, NH",null,null,"Fuel Oil"]
[null,"Hillsborough Co., NH (part) HMFA",null,null,"Natural Gas"]
[null,"Lawrence, MA-NH HMFA",null,null,"Bottled Gas"]
[null,"Manchester, NH HMFA"]
[null,"Merrimack County, NH",null,null,"Natural Gas"]
[null,"Nashua, NH HMFA",null,null,"Bottled Gas"]
[null,"Portsmouth-Rochester, NH HMFA",null,null,"Oil"]
[null,"Sullivan County, NH",null,null,"Electric"]
[null,"Western Rockingham Co., NH HMFA"]
[]
[null,null,null,null,"N/A"]
[null,null,null,null,"Electric"]

{"sheet":"Pg 3 - Assessor Input","index":3,"n_rows":22,"n_cols":6,"rows_kept":22,"cut":false,"hidden":false,"merged":[[0,0,0,10],[1,0,1,10],[4,0,4,10],[3,0,3,10]]}
["NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION"]
["Low Income Housing Tax Credit Program, Annual Filing To Municipality"]
[]
["ASSESSOR INPUT"]
["Data Entry Page:  Enter information in \"yellow\" fields only"]
[]
["Tax Year:",null,null,null,{"$f":"'Pg 1 - Owner; Inc & Exp'!C7","v":0}]
[]
["Market Vacancy Rate:",null,null,null,null,{"$f":"IF(OR(ISBLANK(E9)),\"ERROR, Cell Cannot Be Blank\",IF(AND(ISNUMBER(E9)),\"\",\"ERROR, Cell Must Be Numeric\"))","v":"ERROR, Cell Cannot Be Blank"}]
[]
["Market Capitalization Rate:",null,null,null,null,{"$f":"IF(OR(ISBLANK(E11)),\"ERROR, Cell Cannot Be Blank\",IF(AND(ISNUMBER(E11)),\"\",\"ERROR, Cell Must Be Numeric\"))","v":"ERROR, Cell Cannot Be Blank"}]
[]
["Previous Year's Equalization Ratio:",null,null,null,null,{"$f":"IF(OR(ISBLANK(E13)),\"ERROR, Cell Cannot Be Blank\",IF(AND(ISNUMBER(E13)),\"\",\"ERROR, Cell Must Be Numeric\"))","v":"ERROR, Cell Cannot Be Blank"}]
[]
[null,null,null,null,"Input 'yes' or 'no' in Cell Below"]
["Is This an 'Update' Year?:",null,null,null,null,{"$f":"IF(AND(E16<>\"yes\",E16<>\"no\"),\"ERROR: Cell Input Must Be 'Yes' or 'No'\",\"\")","v":"ERROR: Cell Input Must Be 'Yes' or 'No'"}]
[]
["Current Tax Rate:",null,null,null,null,{"$f":"IF(OR(ISBLANK(E18)),\"ERROR, Cell Cannot Be Blank\",IF(AND(ISNUMBER(E18)),\"\",\"ERROR, Cell Must Be Numeric\"))","v":"ERROR, Cell Cannot Be Blank"}]
[]
["Estimated Tax Rate (If Available):",null,null,null,null,{"$f":"IF(OR(ISBLANK(E$20)),\"ERROR, Cell Cannot Be Blank,\",IF(AND(ISNUMBER(E20)),\"\",\"ERROR, Cell Must Be Numeric\"))","v":"ERROR, Cell Cannot Be Blank,"}]
[null,null,null,null,null,{"$f":"IF(ISBLANK(E$20),\"If No 'Estimated Tax Rate' Available, Use 'Current Tax Rate'\",\"\")","v":"If No 'Estimated Tax Rate' Available, Use 'Current Tax Rate'"}]
["Effective Tax Rate:",null,null,null,{"$f":"+TAXRATE*PYEQRATE","v":0}]

{"sheet":"Pg 4 - Income Approach","index":4,"n_rows":42,"n_cols":8,"rows_kept":42,"cut":false,"hidden":false,"merged":[[0,0,0,7],[1,0,1,7],[2,0,2,7]]}
["NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION"]
["Low Income Housing Tax Credit Program, Annual Filing To Municipality"]
["Income Approach Calculations"]
[]
[null,"Efficiency","1 Bdrm.","2 Bdrm.","3 Bdrm.","4 Bdrm.","5 Bdrm.","6 Bdrm."]
["UNIT MIX"]
["Market Rate Units",{"$f":"+'Pg 2 - Owner; Unit mix & rent'!D20","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!E20","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!F20","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!G20","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!H20","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!I20","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!J20","v":0}]
["Project-Based Units",{"$f":"+'Pg 2 - Owner; Unit mix & rent'!D21","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!E21","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!F21","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!G21","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!H21","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!I21","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!J21","v":0}]
["50% Units",{"$f":"+'Pg 2 - Owner; Unit mix & rent'!D22","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!E22","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!F22","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!G22","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!H22","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!I22","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!J22","v":0}]
["60% Units",{"$f":"+'Pg 2 - Owner; Unit mix & rent'!D23","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!E23","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!F23","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!G23","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!H23","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!I23","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!J23","v":0}]
["Low HOME Rent",{"$f":"+'Pg 2 - Owner; Unit mix & rent'!D24","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!E24","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!F24","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!G24","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!H24","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!I24","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!J24","v":0}]
["High HOME Rent",{"$f":"+'Pg 2 - Owner; Unit mix & rent'!D25","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!E25","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!F25","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!G25","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!H25","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!I25","v":0},{"$f":"+'Pg 2 - Owner; Unit mix & rent'!J25","v":0}]
[]
["NET RENTS","Efficiency","1 Bdrm.","2 Bdrm.","3 Bdrm.","4 Bdrm.","5 Bdrm.","6 Bdrm."]
[]
["Market Rate Units",{"$f":"'Pg 2 - Owner; Unit mix & rent'!D34","v":0},{"$f":"'Pg 2 - Owner; Unit mix & rent'!E34","v":0},{"$f":"'Pg 2 - Owner; Unit mix & rent'!F34","v":0},{"$f":"'Pg 2 - Owner; Unit mix & rent'!G34","v":0},{"$f":"'Pg 2 - Owner; Unit mix & rent'!H34","v":0},{"$f":"'Pg 2 - Owner; Unit mix & rent'!I34","v":0},{"$f":"'Pg 2 - Owner; Unit mix & rent'!J34","v":0}]
["Project-Based Units",{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!D35=0,0,+('Pg 2 - Owner; Unit mix & rent'!D35*PCTPBU)-'Pg 2 - Owner; Unit mix & rent'!D$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!E35=0,0,+('Pg 2 - Owner; Unit mix & rent'!E35*PCTPBU)-'Pg 2 - Owner; Unit mix & rent'!E$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!F35=0,0,+('Pg 2 - Owner; Unit mix & rent'!F35*PCTPBU)-'Pg 2 - Owner; Unit mix & rent'!F$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!G35=0,0,+('Pg 2 - Owner; Unit mix & rent'!G35*PCTPBU)-'Pg 2 - Owner; Unit mix & rent'!G$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!H35=0,0,+('Pg 2 - Owner; Unit mix & rent'!H35*PCTPBU)-'Pg 2 - Owner; Unit mix & rent'!H$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!I35=0,0,+('Pg 2 - Owner; Unit mix & rent'!I35*PCTPBU)-'Pg 2 - Owner; Unit mix & rent'!I$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!J35=0,0,+('Pg 2 - Owner; Unit mix & rent'!J35*PCTPBU)-'Pg 2 - Owner; Unit mix & rent'!J$44)","v":0}]
["50% Units",{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!D36=0,0,+('Pg 2 - Owner; Unit mix & rent'!D36*PCTFIFTY)-'Pg 2 - Owner; Unit mix & rent'!D$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!E36=0,0,+('Pg 2 - Owner; Unit mix & rent'!E36*PCTFIFTY)-'Pg 2 - Owner; Unit mix & rent'!E$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!F36=0,0,+('Pg 2 - Owner; Unit mix & rent'!F36*PCTFIFTY)-'Pg 2 - Owner; Unit mix & rent'!F$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!G36=0,0,+('Pg 2 - Owner; Unit mix & rent'!G36*PCTFIFTY)-'Pg 2 - Owner; Unit mix & rent'!G$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!H36=0,0,+('Pg 2 - Owner; Unit mix & rent'!H36*PCTFIFTY)-'Pg 2 - Owner; Unit mix & rent'!H$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!I36=0,0,+('Pg 2 - Owner; Unit mix & rent'!I36*PCTFIFTY)-'Pg 2 - Owner; Unit mix & rent'!I$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!J36=0,0,+('Pg 2 - Owner; Unit mix & rent'!J36*PCTFIFTY)-'Pg 2 - Owner; Unit mix & rent'!J$44)","v":0}]
["60% Units",{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!D37=0,0,+('Pg 2 - Owner; Unit mix & rent'!D37*PCTSIXTY)-'Pg 2 - Owner; Unit mix & rent'!D$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!E37=0,0,+('Pg 2 - Owner; Unit mix & rent'!E37*PCTSIXTY)-'Pg 2 - Owner; Unit mix & rent'!E$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!F37=0,0,+('Pg 2 - Owner; Unit mix & rent'!F37*PCTSIXTY)-'Pg 2 - Owner; Unit mix & rent'!F$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!G37=0,0,+('Pg 2 - Owner; Unit mix & rent'!G37*PCTSIXTY)-'Pg 2 - Owner; Unit mix & rent'!G$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!H37=0,0,+('Pg 2 - Owner; Unit mix & rent'!H37*PCTSIXTY)-'Pg 2 - Owner; Unit mix & rent'!H$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!I37=0,0,+('Pg 2 - Owner; Unit mix & rent'!I37*PCTSIXTY)-'Pg 2 - Owner; Unit mix & rent'!I$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!J37=0,0,+('Pg 2 - Owner; Unit mix & rent'!J37*PCTSIXTY)-'Pg 2 - Owner; Unit mix & rent'!J$44)","v":0}]
["Low HOME Rent",{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!D38=0,0,+('Pg 2 - Owner; Unit mix & rent'!D38*PCTLOH)-'Pg 2 - Owner; Unit mix & rent'!D$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!E38=0,0,+('Pg 2 - Owner; Unit mix & rent'!E38*PCTLOH)-'Pg 2 - Owner; Unit mix & rent'!E$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!F38=0,0,+('Pg 2 - Owner; Unit mix & rent'!F38*PCTLOH)-'Pg 2 - Owner; Unit mix & rent'!F$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!G38=0,0,+('Pg 2 - Owner; Unit mix & rent'!G38*PCTLOH)-'Pg 2 - Owner; Unit mix & rent'!G$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!H38=0,0,+('Pg 2 - Owner; Unit mix & rent'!H38*PCTLOH)-'Pg 2 - Owner; Unit mix & rent'!H$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!I38=0,0,+('Pg 2 - Owner; Unit mix & rent'!I38*PCTLOH)-'Pg 2 - Owner; Unit mix & rent'!I$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!J38=0,0,+('Pg 2 - Owner; Unit mix & rent'!J38*PCTLOH)-'Pg 2 - Owner; Unit mix & rent'!J$44)","v":0}]
["High HOME Rent",{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!D39=0,0,+('Pg 2 - Owner; Unit mix & rent'!D39*PCTHIH)-'Pg 2 - Owner; Unit mix & rent'!D$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!E39=0,0,+('Pg 2 - Owner; Unit mix & rent'!E39*PCTHIH)-'Pg 2 - Owner; Unit mix & rent'!E$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!F39=0,0,+('Pg 2 - Owner; Unit mix & rent'!F39*PCTHIH)-'Pg 2 - Owner; Unit mix & rent'!F$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!G39=0,0,+('Pg 2 - Owner; Unit mix & rent'!G39*PCTHIH)-'Pg 2 - Owner; Unit mix & rent'!G$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!H39=0,0,+('Pg 2 - Owner; Unit mix & rent'!H39*PCTHIH)-'Pg 2 - Owner; Unit mix & rent'!H$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!I39=0,0,+('Pg 2 - Owner; Unit mix & rent'!I39*PCTHIH)-'Pg 2 - Owner; Unit mix & rent'!I$44)","v":0},{"$f":"IF('Pg 2 - Owner; Unit mix & rent'!J39=0,0,+('Pg 2 - Owner; Unit mix & rent'!J39*PCTHIH)-'Pg 2 - Owner; Unit mix & rent'!J$44)","v":0}]
[]
["Potential Annual Gross Income",null,null,null,{"$f":"('Pg 1 - Owner; Inc & Exp'!E23+'Pg 1 - Owner; Inc & Exp'!E24+'Pg 1 - Owner; Inc & Exp'!E25)+(SUMPRODUCT(B7:H12,B16:H21))*12","v":0}]
["Less: Vacancy Rate",null,null,{"$f":"+vacrate","v":0},{"$f":"-E23*D24","v":0}]
[]
["Effective Gross Income",null,null,null,{"$f":"SUM(E23:E24)","v":0}]
[]
["Less: Operating Expenses:",null,null,null,{"$f":"+AUDITEXP","v":0}]
[]
["Net Annual Operating Income",null,null,null,{"$f":"+E26-E28","v":0}]
[]
["Market Capitalization Rate",null,null,{"$f":"+CAPRATE","v":0}]
["Equalized Tax Rate",null,null,{"$f":"+EFFTAXRATE/1000","v":0}]
["Overall Capitalization Rate",null,null,null,{"$f":"+D33+D32","v":0}]
[]
["Capitalized Value (Per RSA 75:1-a)",null,null,null,{"$f":"IF(E34=0,0,+E30/E34)","v":0}]
[]
["Equalization Ratio     (If 'Update', automatically defaults to 100%)",null,null,null,{"$f":"IF('Pg 3 - Assessor Input'!E16=\"no\",PYEQRATE,1)","v":1}]
["Equalized  Assessed Value",null,null,null,{"$f":"+E36*E38","v":0}]
["Tax Rate     (If 'Update', automatically defaults to Projected Tax Rate)",null,null,null,{"$f":"IF('Pg 3 - Assessor Input'!E16=\"no\",TAXRATE,'Pg 3 - Assessor Input'!E20)","v":0}]
[]
["Estimated Real Estate Tax     (Relies on Cells E39 and E40)",null,null,null,{"$f":"(E39/1000)*E40","v":0}]

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["NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION"]
["Low Income Housing Tax Credit Program, Annual Filing To Municipality"]
["Determination of Taxes Due"]
[]
["TAX YEAR:",null,{"$f":"'Pg 2 - Owner; Unit mix & rent'!C5","v":""}]
[]
["NAME OF PROPERTY/PROJECT:",null,{"$f":"'Pg 2 - Owner; Unit mix & rent'!C7","v":0}]
[]
["OWNER'S NAME:",null,{"$f":"'Pg 2 - Owner; Unit mix & rent'!C9","v":0}]
[]
["NH MUNCIPALITY",null,{"$f":"'Pg 2 - Owner; Unit mix & rent'!C11","v":0}]
[]
["NH COUNTY/METRO AREA:",null,{"$f":"'Pg 2 - Owner; Unit mix & rent'!C13","v":0}]
[]
[]
["RSA 75:1-a    \"10% of Actual Income\"",null,null,"RSA 75:1-a    \"Income Approach\""]
[null,null,"Or, "]
["Estimated Real Estate Tax:",{"$f":"'Pg 1 - Owner; Inc & Exp'!F26*0.1","v":0},null,"Estimated Real Estate Tax:",null,{"$f":"+'Pg 4 - Income Approach'!E42","v":0}]
[]
[]
["RSA 75:1-a,V"]
["\"A taxpayer making an election under this section shall be liable for taxes on the property in an amount that"]
["is the greater of:"]
["(a) The taxes determined using the income Approach under this section; or"]
["(b) The taxes in an amount equal to 10 percent of the actual rental income and other income.\""]
[]
[]
["Final Estimated Property Tax Due:",null,null,{"$f":"MAX(B18,F18)","v":0}]
[]
["RSA 75:1-a,V Property Value:",null,null,{"$f":"IF(D28=0,0,IF(D75=1,B18/('Pg 3 - Assessor Input'!E20/1000),'Pg 4 - Income Approach'!E42/('Pg 4 - Income Approach'!E40/1000)))","v":0}]
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[null,null,null,{"$f":"IF(B18>F18,1,2)","v":2}]