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- Dwelling - 1 Garage - Up to 1 Acre of Land Applies to:- Rental Properties - Apartments - Long-term Care Facilities - Agricultural Land Applies to:- Excess Land - Agricultural Buildings - Commercial Land & Buildings - Industrial Land & Buildings - 2nd Garage, Pools, Gazebos, etc. Cap 2 - 2% of Gross Assessed Value Cap 3 - 3% of Gross Assessed Value Tax Cap Allocations Cap 1 - 1% of Gross Assessed Value Applies to Homestead eligible property: