Current-use and preferential assessment: the rollback clock before you change use
Lesson 2 of 6 · Buy the classification
1 · Learn the move · Fact-check list
A parcel enrolled in a current-use or preferential assessment program is taxed on what it is used for, not on what it could sell for, and the difference is often most of the bill. Programs usually want some of that difference back when the use changes: a rollback, a recapture, a penalty, named differently in different places and counted differently in each. Buyers of land meant to change find out at the first tax bill after the split. The model knows programs like this exist, which is the danger, because it will describe a typical program's lookback and interest as though they were yours. The fact-check list pins it down: what the enrollment record says about this parcel, what the program rules you pasted name as triggers, and what the rules say is recovered. Every line quotes its source. The dollar amount is never computed here. The assessor produces that figure in writing, and counsel reads whether your plan triggers it.
Using only the enrollment record and program rules below, list: (1) is this parcel enrolled, per the record; (2) each event the rules name as a trigger, quoted; (3) what the rules say is recovered and over what period, quoted; (4) which of my planned steps might touch a trigger, as a question. No dollar figure, no typical-program assumptions. [enrollment record] [program rules] [my plan]
2 · Your turn. You write the prompt
You are under contract on three contiguous parcels in Dunmere County in one deed: timber on two, hay on the third, and a tax bill that is small because all three are enrolled. Title goes to a new single-purpose LLC, as every asset you hold does, and you plan to change nothing about the use and hold. You have the three assessment records, the county's published current-use program rules, and your plan in three lines. Write the prompt that finds what could still trip a rollback when the use never changes.
Write the prompt for this scenario as given, or swap in a real one from your own work. The score works the same either way.
Remember: the AI sees only your prompt, not this page. If the situation isn't in your prompt, it doesn't exist.
Optional. These shape the output when you run your prompt below, not your score.