Tax Certification Program FAQ's & Examples

Unfortunately, there is no straight forward answer to this question. The process may take several weeks to several months. There are many factors involved including completeness of the application, the work-load of the Waste Management Specialist and their supervisor and if all information needed is readily available during the inspection. It is a long process and there is no guarantee that the certification will meet the yearly deadlines set by counties. To meet deadlines set by the county, applications should be sent as early as possible.

No. The life of the Tax Certification is valid as long as it is owned by the applicant and continues to meet all the requirements of the statutes and rules. Therefore, if there is a change of ownership, the property must be re-applied for appropriately.

It is beyond the authority of our agency to be directly involved in any continuing dispute that might arise between the company and the County other than to assert our position relative to the standards.

1. A paper recovery business owns large containers where paper is placed for recycling. The business operates a truck that picks up the paper and delivers it to its facility, where a baler, a forklift truck, other large containers and a second truck are used to prepare and ship the paper to paper mills for recycling.
All of the containers, the forklift truck, the other two trucks and the baler qualify for special tax treatment. The operations area of the facility also qualifies. The rest rooms and office areas of the facility do not qualify.

2. A retail store designates an area in its building for baling paper and cardboard for recycling. A forklift is used to transport the paper and cardboard to a loading dock.
If used for no other purpose, the area of the store used for the baling and the baler would qualify for special tax treatment. The loading dock and the forklift would only qualify if they were not used for any other purpose.