The Independent-News, Volume 120, Number 18, Walkerton, St. Joseph County, 15 September 1994 — Page 6

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- THE INDEPENDENT NEWS - SEPTEMBER 15. 1994

ALMOST Pl RRFECT: Thos of us who lose animals are usually responsible people w ho are probably more concerned with the rights of others than, unfortunately, are the parents of some children who can create havoc in a neighborhood For several years, this column has discussed the importance of pets for disabled persons and for seniors w ho mav have to depend on them for companionship Pets also encourage people who are ill or elderly to take care of themselves so they can care tor their animals Now. while all of this is true, it's also true that keeping pets continues to be a source of con fronlation between building managers and tenants In recent years, tenants living in condos or rented apartments have begun fighting back While victors for those who want to keep their animals is by no means a given right — yet — some managers have begun to relax their rules in light of more sympathetic rulings from the courts Meanwhile, let me get hack to that comment about children in the first paragraph Last month 1 received a letter from a woman who says her neighbor has a large family, all of whom descend on the block for holidays and birthday festivities The writer notes "1 am a woman in my 70s and I love to take care of my garden and my home but when these people come, they seem to think it’s all right to let the children loose and have them play everywhere, including my garden They always leave a mess and no one offers to help me clean it up Even my neighbors who are otherwise very nice people, tell me I should remember that these are children and they need to play “Is there any place I can go for help 0 The police have come out but they don’t seem to think I have a case for them I would love to have your readers advise me if they had similar problems ” If you can help this woman, please write me c/o King Features Weekly Service, 235 East 45th Street, New York. NY 10017 Also w nte with your comments on the need to protect the rights of responsible pet owners toleep their animals in their homes and apartments If you feel otherwise, your comments are welcome also ©1994 by Kmg Features Smd

King Crossword

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Selling a principal residence is the best way to obtain money for a down payment on a new home Homeowners who profit on the sale of their primary residence may qualify for a special tax break that can put their next home within finan cial reach Homeowners can defer taxes on real estate gains if they pur chase or build another residence of equal or greater value within two years of the sale of their principal residence For example, if you realize $50,000 profit on the sale of your home and are taxed at a rate of 28 percent, you can defer $14,000 in taxes by purchasing another home of equal or greater value within two years Older homeowners qualify for an even greater tax break If you are 55 or older when you sell your home, and occupied the residence for three of the last five years, you may exclude a gain of up to $125,000 from your income Married individuals filing separately may exclude $62,500 Keep in mind, this tax break is available only once in your lifetime It is especially helpful for those who move to a less expensive residence and rely on the profits from the home sale to support a retirement lifestyle or other needs. If you have difficulty selling your home, you may be able to rent it temporarily and still defer gain on the sale Homeowners who use this option must demonstrate that the rental is in contemplation of the sale Otherwise, the IRS considers the residence a rental property, and does not allow the deferral of taxes on the gain. For example, a homeowner relocates as a result of a job change, puts his or her residence on the market, and buys a new home in another city. The old residence does not sell. The owner then decides to rent the house and continue efforts to sell it. Under conditions like these, the IRS typically views the owner's action as a temporary measure and is likely to allow the taxpayer to defer the gain. However, if the homeowner relocated and rented the former residence without trying to sell it, the IRS will most likely treat the house as rental property for tax purposes ©1994 by King Features Synd

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