美国国家公共电台 NPR Scrambling To Prepay 2018 Property Taxes? Maybe You Shouldn't

 

ARI SHAPIRO, HOST:

Homeowners around the country are doing something unusual this week - rushing to pay their 2018 property taxes well before they're due. They hope to put off one effect of the tax overhaul¹ that President Trump² signed into law last week. It limits the amount of state and local taxes that can be deducted⁴ on your federal return. NPR's Jeff Brady reports that accountants are warning that not everyone should prepay their property taxes.

JEFF BRADY, BYLINE⁵: Pity the accountants and tax office employees across the country who were hoping for a relaxing holiday.

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BRADY: Call the Nassau County Department of Assessment⁶ in New York, and you're likely to hear this.

UNIDENTIFIED WOMAN: Please call back at a later time as all assessment assistance personnel are busy with other callers.

BRADY: Accountant Tracy Beveridge in Springfield, N.J., says what typically is a slow week for her is anything but this year.

TRACY BEVERIDGE: I don't remember the last time I went to the office the day after Christmas. And I was there at, you know, 8 o'clock this morning.

BRADY: The new tax law includes a $10,000 cap on the amount of state and local taxes people can deduct³ on their federal returns. For example, if you paid $24,000 in property taxes in the past, you could deduct all of that on your federal return. If you live in a state where income and property taxes are relatively⁷ low, this may not be an issue. But for many who live in higher tax states like California, New Jersey⁸ or New York, the cost of this change could run into the thousands of dollars.

VANESSA MERTON: I'm sending my checks in today.

BRADY: Vanessa Merton decided⁹ to prepay next year's property taxes now so she can deduct them on her 2017 federal return. She says growing up, her village of Hastings On Hudson north of New York City was a factory town. But a lot of wealthy people have moved in, and now property values are up.

MERTON: I'm fourth generation in this house. And it's a big, old house, very expensive to maintain and very expensive to heat. We don't heat it very much. I'm wearing three layers as I talk to you.

BRADY: Merton estimates this change could cost her $6,000 to $9,000 a year. She works as a law professor and also as vice¹⁰ chair of her local Democratic Party committee. Merton sees politics at play in the new law since most states with higher taxes tend to vote for Democrats¹¹ over Republicans. Right now, though, she's focused on getting next year's tax payment in the mail by December 31.

Accountant Tracy Beveridge says not everyone should prepay their property taxes. And the best answer is not the same for everyone, especially for those who earn more than $83,800 and could be subject to the alternative minimum tax.

BEVERIDGE: If a client is in AMT - what they call an alternative minimum tax - there is no benefit to prepaying your taxes. It just negates¹² the benefit. And you're just out the cash.

BRADY: And Beveridge says some people who would not be subject to the alternative minimum tax may trigger it if they double up on paying property taxes this year. Her advice is to consult with an accountant who can look over your previous return and offer advice. In the past few days, she's examined dozens of her clients' returns.

BEVERIDGE: Out of probably 80 that I've done already, I think four it has benefited.

BRADY: And Beveridge says prepaying only applies to property taxes, not income taxes. The law doesn't allow people to prepay those. Jeff Brady, NPR News.

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1 overhaul   

v./n.大修，仔细检查

参考例句：

• Master Worker Wang is responsible for the overhaul of this grinder.王师傅主修这台磨床。
• It is generally appreciated that the rail network needs a complete overhaul.众所周知，铁路系统需要大检修。

2 trump   

n.王牌，法宝；v.打出王牌，吹喇叭

参考例句：

• He was never able to trump up the courage to have a showdown.他始终鼓不起勇气摊牌。
• The coach saved his star player for a trump card.教练保留他的明星选手，作为他的王牌。

3 deduct   

vt.扣除，减去

参考例句：

• You can deduct the twenty - five cents out of my allowance.你可在我的零用钱里扣去二角五分钱。
• On condition of your signing this contract,I will deduct a percentage.如果你在这份合同上签字，我就会给你减免一个百分比。

4 deducted   

v.扣除，减去( deduct的过去式和过去分词 )

参考例句：

• The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
• The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》

5 byline   

n.署名；v.署名

参考例句：

• His byline was absent as well.他的署名也不见了。
• We wish to thank the author of this article which carries no byline.我们要感谢这篇文章的那位没有署名的作者。

6 assessment   

n.评价；评估；对财产的估价，被估定的金额

参考例句：

• This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。
• What is your assessment of the situation?你对时局的看法如何？

7 relatively   

adv.比较...地，相对地

参考例句：

• The rabbit is a relatively recent introduction in Australia.兔子是相对较新引入澳大利亚的物种。
• The operation was relatively painless.手术相对来说不痛。

8 jersey   

n.运动衫

参考例句：

• He wears a cotton jersey when he plays football.他穿运动衫踢足球。
• They were dressed alike in blue jersey and knickers.他们穿着一致，都是蓝色的运动衫和灯笼短裤。

9 decided   

adj.决定了的，坚决的；明显的，明确的

参考例句：

• This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
• There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。

10 vice   

n.坏事；恶习；[pl.]台钳，老虎钳；adj.副的

参考例句：

• He guarded himself against vice.他避免染上坏习惯。
• They are sunk in the depth of vice.他们堕入了罪恶的深渊。

11 democrats   

n.民主主义者，民主人士( democrat的名词复数 )

参考例句：

• The Democrats held a pep rally on Capitol Hill yesterday. 民主党昨天在国会山召开了竞选誓师大会。
• The democrats organize a filibuster in the senate. 民主党党员组织了阻挠议事。 来自《简明英汉词典》

12 negates   

v.取消( negate的第三人称单数 )；使无效；否定；否认

参考例句：

• Alcohol negates the effects of the drug. 酒精能使药物失效。
• The lack of deep hardening in these alloys negates their use. 这些合金缺乏深层硬化能力使它们无法利用。 来自辞典例句