Thank you for clarifying all this, you've been most helpful. I have one more question. It looks like I have to turn to the property tax appraiser's office for the allocations. Their website gives land and building values in separate columns based on market value, which is the information I need, so when I do the allocation I get 12% and 88% for the land and house respectively, dividing each by the total market value. But then they have a column next to the total market value that gives the assessed value, which slightly less than the market value, so when I do this calculation based on the (total) assessed value, it's 12% and 81%, as the assessed value is about 5% less than the market value, which doesn't make sense as the percentages don't add up to 100%. Do I base the allocation percentage calculation on the market value, or the assessed value, considering the property tax appraiser's website doesn't give assessed values of land and house separately, but they give the market values separately?
