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B-226322 1 (1987-08-17)

handle is hein.gao/gaobadmuj0001 and id is 1 raw text is: 1/_.) ;!A r The Comptroller General of the United States Washington, D.C. 20548 Decision Wayne M. Akers - Reimbursement for Increase in Matter of. Property Taxes File: B-226322 Date: August 17, 1987 DIGEST A transferred employee seeks reimbursement of property tax increase resulting from the loss of the homestead exemption on his residence at his old station during the period he and his family no longer occupied the residence and had moved to his new duty station. Federal Travel Regulations para. 2-6.2d(2)(c) provides that property taxes are nonreimbursable items of miscellaneous expense. The tax in question is, in fact, a property tax, and employee may not be reimbursed for property tax increase. DECISION This decision is in response to a request by Mr. W. D. Moorman, Authorized Certifying Officer, National Finance Center, U.S. Department of Agriculture, for a decision concerning a voucher submitted by Dr. Wayne M. Akers, an employee of the Food Safety and Inspection Service, U.S. Department of Agriculture. Dr. Akers requests reimbursement of a tax increase of $364.66 which resulted from the loss of the homestead exemption on his residence at his old duty station. For the reasons hereafter stated, we conclude that the claim may not be paid. BACKGROUND Dr. Akers was transferred from Decatur, Alabama, to Richmond, California, in September 1983. When Dr. Akers relocated to California, his family remained in Decatur in order to sell their home. Dr. Akers was unable to sell his former residence from September 1983 to October 1984, and in October 1984, he moved his family to California and left the Decatur residence vacant. After being vacant for almost a year, the Decatur property was sold in August 1985. Dr. Akers was informed by local tax authorities that since

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