tax-card-reconciliationlisted

# Tax Card Reconciliation The tax card is the most-cited and most-wrong document in residential work. Reconcile it line-by-line instead of trusting it. ## Steps 1. Load the tax card from the job's research packet and the state module's tax-records guide (`states/<state>/tax-records.md`) — it explains that state's card layout, valuation fields, exemptions, and known failure modes (e.g., Maine cards often lag renovations and count finished basements inconsistently). 2. **Build the comparison table.** For each field, columns: *tax card value* → *observed/other source* → *match? (✓ / ✗ / unverified)*: - Owner of record vs. deed vesting - Lot size / legal description vs. deed & GIS - Year built; effective year - Building style, stories, exterior - **GLA and finished area** vs. appraiser's measurement (ANSI Z765) — note that assessor areas frequently include non-GLA space (below-grade finish, unheated porches) - Room / bedroom / bath counts - Basement (size, % finished), garage/outbuildings - Heating/cooling type and fuel - Additions & outbuildings vs. what's physically present (**anything present but not on the card = possible unpermitted work → cross-check the permit file**) - Exemptions and classifications (homestead, veteran, current-use programs) — flag any classification with valuation or penalty consequences (e.g., Maine Tree Growth withdrawal penalty) as a report disclosure item - Assessment history and an