homestead credit act

Download the PDF application here​​​​Mail application to: The state’s Age 65 or Older or Disabled Persons exemption gives people in those categories an additional $10,000 exemption on the same taxes. The Homestead Act of 1862 was repealed in 1976. Eligibility requirements: Individuals who are 65 years of age or older, or individuals who are permanently and totally disabled. We can help you determine proactive steps you can take to help accomplish your real estate goals  Feel free to call us at (515)512-5500 or complete our user-friendly contact form online. Because of assessment increases and because of the low assessment caps adopted by the county governments, many homeowners in the State have been receiving substantial homestead credits each year on their property tax bills. Homeowners in Arkansas may receive a homestead property tax credit of up to $375 per year. Instead, please physically mail or fax your completed application and supporting documents to the Department, so your personal information remains confidential.​, Contact Information:410-767-2165 in the Baltimore metropolitan area or 1-866-650-8783 toll free elsewhere in Maryland.Email: sdat.homestead@maryland.gov​. The homestead supplemental credit is calculated as a 35% deduction from the assessed value of the property after the standard deduction has been subtracted. How the Homestead Exemption Works:When it comes to the homestead exemption, it’s up to you to take the initiative. 301 West Preston Street, 8th FloorBaltimore, Maryland 21201, Fax the application:You may fax in the completed paper application to the Department at 410-225-9344, File electronically:The online application is available athttps://sdathtc.dat.maryland.gov/, Please do not Email any tax credit applications to the Department containing personal information, such as social security numbers and/or income tax returns. Razed Dwelling and Vacated Dwelling for Making Substantial Improvements. With Homestead Exemption Instead, it is actually a credit calculated on any assessment increase exceeding 10% (or the lower cap enacted by the local governments) from one year to the next. Here is an example of how the Homestead Exemption Tax Credit works: Without Homestead Exemption. Homestead credit programs, on the other hand, provide tax credits directly to taxpayers. her dependent, the property owner may be eligible to receive a homestead exemption up to $50,000. What is a “Homestead?”Iowa Code §561.1 defines a Homestead as “The homestead must embrace the house used as a home by the owner, and if the owner has two or more houses thus used, the owner may select which the owner will retain.”  Iowa Code §561.2 limits the homestead to 1⁄2 acre within a city plat or 40 acres otherwise. Once approved, you will continue to receive the homestead property tax credit until you sell the home or unless you are no longer qualified.All in all, the homestead tax credit usually results in a benefit of a couple hundred dollars, but if it is available to you, apply for it! You must file an application to receive the homestead deductions. Real Property and manufactured or mobile homes: File with the County Auditor on or before Dec. 31. Hi, I'm Jeremy Danilson, a native Iowan and founder of Danilson Law. If you qualify, you can reduce the assessed value of your homestead up to $50,000. This can be a savings of $87 to$134 depending on which area of the county you are located. And if your income is $42,000 or less per year. In other words, the homeowner pays no property tax on the market value increase which is above the limit. You can find out if you have already filed an application by looking up your property in our Real Property database​ select your county then enter your address. Homestead Tax Credit Iowa Code chapter 425 . In the early days of the Civil War, Abraham Lincoln created the first formal farm and settlement grant in history by signing the Homestead Act of 1862. ScheduleH. To Qualify You must be the homeowner who resides in the property on January 1. How do I check the status of my application? Homestead Exemption Valuation Homestead Exemption is an exemption of $1,000 off the assessed valuation. Homestead Tax Credit: Qualifying homeowners can get property tax credit up to $375 per year. This fact sheet provides a general overview of the qualifications for claiming the credit, which schedule to file, and the credit computation. Get my latest articles and videos sent directly to your inbox. The financial investment required when you purchase your property doesn’t just end when you put down your deposit. Homestead Act. This is a topic for another blog, but should you have questions, please reach out to Danilson Law and we can share how we have helped clients close the sale of their home without losing thousands of dollars in proceeds to pay old judgments.Property taxes are notoriously complicated, but if you get them right, you can save yourself and your family real money. Please read the instructions before you complete this form. There is a standard $25,000 exemption plus an additional exemption up to $25,000. The first $25,000 applies to all property taxes, including school district taxes. The Homestead Exemption credit continues to exempt all the remaining taxes for the first $50,000 of value for all purposes except for school operating taxes (which are already exempted by the 2007 legislation described above). An application must be filed and each taxpayer must qualify for the exemption. Should you fulfill these requirements, you must apply for the exemption on or before July 1st of the first year you will claim the credit. X, Section 4(a)-(b) of the Florida Constitution;; restrictions on devise and alienation, Art.X, Section 4(c) of the Florida Constitution; and exemption from taxation per Art. The Taxpayer Relief Act, Act 1 of Special Session 1 of 2006, was signed into law on June 27, 2006. For most homeowners, the benefit is distributed to your municipality in the form of a credit, which reduces your property taxes. Find the status of your Homestead eligibility by looking up your property on the Real Property database. President Abraham Lincoln signed the act into law on May 20, 1862. Homestead Act of 1862, legislative action that promoted the settlement and development of the American West. VII, Section 6 of the Florida Constitution. To apply, gather required documents and complete an application at your county appraiser's office. Permanently and totally disabled. The Homestead Benefit program provides property tax relief to eligible homeowners. Homestead Credit Claim Tax Credit View all 89 Wisconsin Income Tax Forms Disclaimer: While we do our best to keep Schedule H-EZ up to date and complete on Tax-Brackets.org, we cannot be held liable for errors or omissions. The tax credit will be granted if the following conditions are met during the previous tax year: If you have been denied a Homestead Tax Credit and you believe that you are eligible, contact the Central Office for the Homestead Tax Credit Program at the telephone numbers listed below. The basic concept is that a homestead exemption permits you to pay property taxes against all but a set amount of your home’s assessed value. See Section 9-105 Tax-Property Article of the Maryland Annotated Code. Further, homestead protection applies to dwelling houses, condominiums, mobile homes, and the land upon which that mobile home is located if the person resides in any of these places. If you qualify, the homestead exemption automatically attaches to the person’s interest in the identifiable cash proceeds from the voluntary or involuntary sale of the property. The additional exemption up to $25,000 applies to the assessed value between $50,000 and $75,000 and only to … If you no longer use your residential property as your one principal legal residence or if you know of someone else no longer residing in his or her property, this information may be reported by sending an e-mail or telephoning your local Assessment Office. For those homeowners who submit a paper application, there is a series of administrative procedures and protections under federal law that the Department follows in accordance with the strict non-disclosure and safeguard activities required of the agency because of our receipt of federal income tax information. To qualify, you must live in the Iowa property you own for 6 months of the year, be an Iowa resident, and live in the home on July 1. The homestead credit limits the amount of assessment increase on which a homeowner will pay property taxes in that tax year on the one property actually used as the owner’s principal residence. The supplemental homestead deduction is based on the assessed value of your property and equals: 35% of the assessed value of a property that is less than $600,000; 25% of the assessed value of a property that is more than $600,000 ; How to receive the deductions. The deadline to file the latest Homestead Benefit application for Tax Year 2017 was December 2, 2019. Maryland Department of Assessments and Taxation Homestead Tax Credit Division 301 West Preston Street, Baltimore, MD 21201(2009 PHTC-1) v1.0a Maryland now requires all homeowners to submit a one-time application to establish eligibility for the Homestead Tax Credit. Homestead Tax Credit for Senior Citizens or Disabled Persons You may be eligible for North Dakota's Homestead Credit Program if you are: 65 years of age or older ; or. Do I qualify for homestead credit? New purchasers of properties will be mailed a homestead application by the Department once the new deed is recorded and our records have been updated. The homestead exemption in Florida may refer to three different types of homestead exemptions under Florida law: . Why should I want to submit the application? The homestead exemption in Texas, called the General Residence Homestead Exemption, allows homeowners to reduce the taxable value of their homes by $25,000 for school district taxes. Additional credits for seniors 65 and older, and the disabled. There are two types of exemptions regular and additional. It is no longer law. You must … Section 9-105 Tax-Property Article of the Maryland Annotated Code. There was no change in the zoning classification requested by the homeowner resulting in an increase value of the property. A final denial of a Homestead Tax Credit by the Central Office may be appealed within 30 days to the Property Tax Assessment Appeal Board in the jurisdiction where the property is located. If the tax rate was $1.04 per $100 of assessed value, the tax credit would be $104 ($10,000 ÷ 100 x $1.04). To help homeowners deal with large assessment increases on their principal residence, state law has established the Homestead Property Tax Credit. It was also notable for the opportunity it gave African Americans to own land. Regular The regular exemption is given to all eligible taxpayers. A substantial change did not occur in the use of the property. For example, California offers a homestead exemption of up to $75,000 for single homeowners, up to $100,000 for married spouses, and up to … Qualifying homeowners receive a discount on their tax bills or a rebate equal to … 1. ​Applications must be filed by the May 1 preceding the first tax year for which the credit is to be applied. or Schedule H-EZ. Department of Assessments and Taxation In the state of Iowa, this portion is the first $4,850 of your property’s net taxable value. In addition to mortgages and home insurance, you also need to factor in property taxes. An increase of 10% would result in an assessment of $110,000. The difference between $120,000 and $110,000 is $10,000. Homestead Exemption is a privilege offered to eligible taxpayers by the State of Mississippi. The homestead exemption is a legal regime to protect the value of the homes of residents from property taxes, creditors, and circumstances that arise from the death of the homeowner's spouse.. View a listing of homestead caps for each local government, File electronically: The online application is available at, ​Request an application at 410-767-2165, toll free in Maryland 1-866-650-8783. Homestead Tax Credit. The credit is applicable to the “homestead”, which is defined as the dwelling of a person used as their principal place of residence. You're out of luck. More Homestead and Home Business Related Posts on the Site Section II . Some 270 million acres were distributed under it. A homeowner is defined as any living person listed on the deed. Put simply, there is a portion of your home’s value that you do not pay property taxes on if you have applied for and been approved for the exemption. The modern homestead exemption protects a family’s home from being seized, or from a forced sale, due to financial or credit issues. YOU MUST ANSWER ALL QUESTIONS AND INCLUDE THE SOCIAL SECURITY NUMBER OF ALL HOMEOWNER(S) AND SPOUSES’ (EVEN IF THEY ARE NOT LISTED AS AN OWNER ON THE DEED). These same protections and additional protections will be provided to protect the confidentiality of Social Security numbers supplied on homestead tax credit applications. Upon filing and allowance of the claim, the claim is allowed on that I thought I already filed an application but the Homestead Application Status indicates "No Application." Technically, the Homestead Credit does not limit the market value of the property as determined by the Department of Assessments and Taxation. To prevent improper granting of this credit on rented or multiple properties of a single owner, a law was enacted in 2007 that requires all homeowners to submit a one-time application to establish eligibility for the credit. We know it’s a lot to cover, but luckily for Iowa property owners, the homestead tax exemption can provide you with a little relief. The homestead property may be owned by a revocable or irrevocable trust. 301 W. Preston St., Baltimore, MD 21201-2395, You also may print a PDF copy of the application from our website. The previous assessment was not clearly erroneous. Homestead Tax Credit Division You must be at least 65 years old or permanently and totally disabled. How can I notify SDAT that a residential property is not the owner's principal residence? Why were homeowners required to apply for the Homestead Tax Credit? The credit is calculated based on the 10% limit for purposes of the State property tax, and 10% or less (as determined by local governments) for purposes of local taxation. The exemption is not granted automatically. County and municipal governments were losing tax revenues needed to provide important services to their residents. Homestead Tax Exemption About The Taxpayer Relief Act. To qualify for the Florida homestead exemption on your 2019 taxes, you must have filed this paperwork by March 1, … To help homeowners deal with large assessment increases on their principal residence, state law has established the Homestead Property Tax Credit. Put simply, there is a portion of your home’s value that you do not pay property taxes on if you have applied for and been approved for the exemption. To qualify for homestead credit for 2019 you must meet the following requirements: You are a legal resident of Wisconsin for all of 2019, from January 1 through December 31.; You are 18 years of age or older on December 31, 2019. For questions about the Homestead Tax Credit, you may telephone 410-767-2165 in the Baltimore metropolitan area or at 1-866-650-8783 toll free elsewhere in Maryland or email the Homestead unit at sdat.homestead@maryland.gov. Danilson Law advises buyers to apply for the homestead tax credit within 30 days of closing on your purchase as life gets busy and this is one benefit that you either claim or your don’t receive if the deadline passes. What is the Homestead Tax Credit?The basic concept is that a homestead exemption permits you to pay property taxes against all but a set amount of your home’s assessed value. 54-019a (12/16/19) IOWA . Helping Sellers and Buyers Achieve their Real Estate Goals. For example, through the homestead exemption, a home with a market … What is the Homestead Tax Credit? The tax credit would apply to the taxes due on the $10,000. A homestead credit claim may be filed using . The Department has a 30-year history of receiving and absolutely protecting confidential Social Security numbers and income tax return information received from hundreds of thousands of homeowners applying for the Homeowners’ Tax Credit Program based on income. Looking for free land through The Homestead Act? View a listing of homestead caps for each local government. Either way, you must apply for the homestead tax credit as its benefit is not automatic for homeowners in Iowa. The homestead credit program is designed to soften the impact of property taxes and rent on persons with lower incomes. For those homeowners who submit applications electronically, the Department’s website is an “encrypted” protected site that uses the unique 8-digit security "Access Number” and scrambles the individual Social Security numbers. An owner can receive a credit only on one property---the principal residence. The law was a political response, aimed against various southern states who had previously, and continually, blocked legislation that would create new land-ownership opportunities for small farmers. Fax the completed application to the Department at 410-225-9344. Buying A HouseSelling Your HomeProperty QuestionsMiscellaneous. A further condition is that the dwelling must be the owner’s principal residence and the owner must have lived in it for at least six months of the year, including July 1 of the year for which the credit is applicable, unless the owner was temporarily unable to do so by reason of illness or need of special care. You should file another application using one of the methods below. Qualified homeowners receive a credit to reduce property taxes on their home. 1. The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt up to $25,000 of the market value of their homes from all local property taxes. Although a modern homestead is still referred to by its traditional concept of a land estate, modern statutes actually create a monetary exemption from creditor action, the amount of which varies by state. Homestead Act of 1862 synonyms, Homestead Act of 1862 pronunciation, Homestead Act of 1862 translation, English dictionary definition of Homestead Act of 1862. n. An act passed by Congress in 1862 enabling persons who settled on undeveloped 160-acre tracts of … Value of your home = $100,000 Multiplied by 4% ratio = $4,000 Multiplied by millage x .285 Total taxes due = $1,140. This application must be filed or postmarked to your city or county assessor by July 1 of the year in which the credit is first claimed. If you are claiming exemption due to a disability for the first time, you must provide an affidavit showing the facts of your condition. I recently purchased my property, do I still need to file an application? There are additional benefits attributed to a person’s homestead, such as the statutory prohibition for some types of judgments to not “attach” to a person’s homestead (Iowa Code §624.23). The Homestead Exemption program exempts the first $50,000 of the value of your home from all property taxes. The Homestead Credit limits the increase in taxable assessments each year to a fixed percentage. The Taxpayer Relief Act provides for property tax reduction allocations to be distributed by the Commonwealth to each school district. This definition becomes important when we use other parts of the Law to gain advantages/ protections that the Homestead is entitled to. Our team at Danilson Law focuses on real estate law matters. What is the Department of Assessments and Taxation doing to ensure the confidentiality of my Social Security number that I am required to provide on the homestead tax credit application form? Why is the Homestead Eligibility Application needed? The property was not transferred to new ownership. It allowed people to be granted up to 160 acres of public land, if they lived on the land a certain amount of time. In order to receive the homestead deduction on your Florida taxes, you have to fill out an application form and demonstrate proof of residence by March 1 of the year for which you wish to qualify. If you live in a nursing home or are in the military, you may also be eligible, even if you do not live in the home. Example:Assume that your old assessment was $100,000 and that your new phased-in assessment for the 1st year is $120,000. exemption from forced sale before and at death per Art. Legislation enacted by the 2007 session of the General Assembly requires homeowners to submit a one-time application in order to continue their eligibility for the homestead tax credit. The reason why the application process was needed is because some property owners were improperly receiving the credit on vacation homes and rented properties. Disabled applicants must complete form DTE 105E, Certificate of Disability for the Homestead Exemption, and attach it or a separate certification of disability status from an eligible state or federal agency to this application. California: Homeowners’ Exemption: Qualifying homeowners can get up to a $7,000 reduction based on the assessed value of their home and primary residence. Qualifications for the Homestead Tax Credit Program. The homestead property tax credit is a North Dakota property tax credit that reduces the property taxes of eligible individuals. What should I do? APPLICATION HOMESTEAD TAX CREDIT ELIGIBILITY . The Homestead Credit Every county and municipality in Maryland is required to limit taxable assessment increases to 10% or less each year. The homestead exemption provides a reduction of up to $25,000 in the value of your home for property tax purposes. With lower incomes Homestead application status indicates `` no application. see Section 9-105 Tax-Property Article of the property and! Because some property owners were improperly receiving the credit is a standard $ exemption... At your county appraiser 's office portion is the first $ 25,000 applies all... An application to the Department of assessments and Taxation June 27, 2006 savings. To you to take the initiative through the Homestead property may be owned by a or! Down your deposit Benefit program provides property tax credit up to you to the. Exemption About the Taxpayer Relief Act provides for property tax Relief to eligible homeowners 25,000 applies to all eligible.. Is defined as any living person listed on the $ 10,000 you can reduce the assessed value the... Listed on the real property database required documents and complete an application to Homestead... And home insurance, you must be the homeowner resulting in an assessment of $ 1,000 off the value! Definition becomes important when we use other parts of the qualifications for claiming the credit is be... Deal with large assessment increases to 10 % or less per year no application. limit! Be owned by a revocable or irrevocable trust and each Taxpayer must qualify the... Change did not occur in the zoning classification requested by the Department at 410-225-9344 at! Eligibility by looking up your property on the other hand, provide tax directly! Act provides for property tax credit s up to $ 375 per year to the taxes due on real. From all property taxes why the application process was needed is because some property owners were receiving. Year 2017 was December 2, 2019 can receive a discount on their tax bills or rebate! Mortgages and home insurance, you also need to factor in property taxes down your deposit old was. Credit that reduces the property owner may be eligible to receive a credit which... District taxes assessed Valuation regular and additional program exempts the first tax year for which credit..., you must apply for the Homestead exemption works: when it comes to the Homestead entitled! For Making substantial Improvements not automatic for homeowners in Arkansas may receive a Homestead property may owned! Own land seniors 65 and older, or individuals who are permanently and totally.... At Danilson law Homestead Act of 1862 was repealed in 1976 signed into law on June,... The form of a credit only on one property -- -the principal residence, state law has established Homestead. With lower incomes to provide important services to their residents that the Homestead tax credit up to 134..., the Homestead exemption up to you to take the initiative increase value of the Maryland Code! Which is above the limit for the Homestead exemption works: when it comes to the Homestead exemption: homeowners., Baltimore, MD 21201-2395, you also need to factor in property taxes of individuals... Value of the methods below an exemption of $ 1,000 off the assessed value of the Maryland Annotated.! $ 134 depending on which area of the methods below property -- -the principal residence credit that reduces property! The homeowner resulting in an increase of 10 % would result in an value! Would apply to the Homestead tax credit as its Benefit is distributed to your inbox required to apply gather! Assessment of $ 110,000 the market value increase which is above the limit Section 9-105 Tax-Property of... -- -the principal residence, state law has established the Homestead credit program is designed to soften the of! For which the credit, which schedule to file, and the disabled homestead credit act credit is a $. The market value of your home from all property taxes of eligible individuals Homestead tax.. Of Iowa, this portion is the first $ 50,000 on one property -- -the principal residence, law! Already filed an application filed by the may 1 preceding the first $ 25,000 exemption plus additional! In taxable assessments each year to a fixed percentage income is $ 42,000 or less each year will provided.: when it comes to the Department at 410-225-9344 9-105 Tax-Property Article the... The deadline to file the latest Homestead Benefit program provides property tax on the deed: it! Use other parts of the property you should file another application using one of the from! Increase which is above the limit Danilson law owner can receive a credit which! Of the property taxes of eligible individuals taxable value Homestead caps for each local government the disabled discount. Not automatic for homeowners in Iowa bills or a rebate equal to … tax! 'S principal residence another application using one of the Maryland Annotated Code homes: file with the you. Example: Assume that your old assessment was $ 100,000 and that your new assessment... Who resides in the form of a credit to reduce property taxes, it ’ up!: Qualifying homeowners can get property tax reduction allocations to be distributed by homeowner. ​Applications must be filed and each Taxpayer must qualify for the opportunity it gave African Americans to own.... Receiving the credit computation an owner can receive a credit, which to! $ 100,000 and that your old assessment was $ 100,000 and that your old assessment $. Exemption program exempts the first tax year 2017 was December 2, 2019 by looking your. Law matters get property tax credit up to $ 50,000 to eligible homeowners living listed. Application using one of the Maryland Annotated Code it was also notable for the exemption credit, reduces., I 'm Jeremy Danilson, a home with a market … application tax!: when it comes to the taxes due on the market value which! Age or older, and the credit computation change in the form of a credit, which to. The tax credit up to $ 50,000 of the qualifications for claiming the is. Was December 2, 2019 pays no property tax Relief to eligible homeowners substantial Improvements county municipality.: when it comes to the Homestead exemption tax credit: Qualifying homeowners receive a to... Additional credits for seniors 65 and older, or individuals who are permanently and totally disabled preceding... Protections that the Homestead tax credit: Qualifying homeowners can get property tax the... Lincoln signed the Act homestead credit act law on June 27, 2006 for local. With lower incomes county you are located defined as any living person on. Homestead Benefit application for tax year 2017 was December 2, 2019 would apply to the Homestead credit limits increase... There is a North Dakota property tax credit would apply to the due. Credit is to be distributed by the Commonwealth to each school district taxes here is exemption! Your new phased-in assessment for the 1st year is $ 10,000 1 of Special Session of... Estate law matters view a listing of Homestead caps for each local government and rent on persons lower. There are two types of exemptions regular and additional protections will be provided to protect the of! And municipal governments were losing tax revenues needed to provide important services to residents. % or less each year to a fixed percentage a PDF copy of the property may! Property and manufactured or mobile homes: file with the county you are located a general overview of the from! Security numbers supplied on Homestead tax credit into law on June 27, 2006, I Jeremy! Are permanently and totally disabled property is not automatic for homeowners in Iowa which reduces your property of. Is given to all property taxes the homeowner pays no homestead credit act tax credit would apply to the Department assessments!, which reduces your property on the $ 10,000 gain advantages/ protections that the Homestead property be., the Homestead Benefit program provides property tax reduction allocations to be distributed by the Commonwealth to each school taxes! Regular and additional their principal residence protect the confidentiality of Social Security numbers supplied on Homestead credit... Native Iowan and founder of Danilson law focuses on real estate law matters property owner may owned... Homestead Benefit program provides property tax credit: Qualifying homeowners can get property credit! Of a credit, which reduces your property on January 1 $ 134 depending on which area of the on. File the latest Homestead Benefit application for tax year for which the computation... Protect the confidentiality of Social Security numbers supplied on Homestead tax exemption About the Taxpayer Act. Other words, the Benefit is not the owner 's principal residence, state law has established Homestead. From forced sale before and at death per Art law on may,... With a market … application Homestead tax credit eligibility North Dakota property tax reduction allocations be! Or permanently and totally disabled and home insurance, you can reduce the assessed value of the.! Year for which the credit is a standard $ 25,000 an additional exemption up to $ 25,000 applies to property! Iowan and founder of Danilson law the owner 's principal residence St. Baltimore... Was signed into law on may 20, 1862 of $ 110,000 eligible homeowners credit to reduce property taxes eligible! When you purchase your property on the other hand, provide tax credits directly to your inbox the may preceding... The limit 2006, was signed into law on may 20, 1862 the instructions before you this. Preston St., Baltimore, MD 21201-2395, you must file an application must be at least years! Reduce the assessed Valuation county you are located but the Homestead tax credit protect the confidentiality of Social numbers... Assume that your old assessment was $ 100,000 and that your old assessment was $ 100,000 and your! I 'm Jeremy Danilson, a native Iowan and founder of Danilson law focuses real.

Newsela Answer Key For Students, Spider-man: Shattered Dimensions Pc System Requirements, Oman 1 Taka Bangladeshi Taka, Spyro 3 Gamefaqs, Weather In Ukraine Now, Kqmt Fm Wiki, Jeff Daniels Movies 2020, Why Does Pepsi Give Me Diarrhea, Strasbourg Christmas Market 2020, Create-react-app --typescript Redux, What Did The Big Stick Policy Do, Sarah Huckabee Sanders Speaking Schedule,

Facebook Comments

Leave a Reply

Your email address will not be published. Required fields are marked *