The PTR amount is the difference between taxes due in the base year and taxes due in the current year. Which two year pair is used for this calculation?

• A. Base Year And Current Year
• B. Past Year And Next Year
• C. Current Year And Future Year
• D. Base Year And Past Year

Answer: (A)

PTR measures how taxes due change from a fixed reference year to the year being evaluated. The two-year pair used is the base year and the current year, with PTR reflecting how much taxes due have increased or decreased since that baseline. This pairing provides a stable reference point (the base year) and the year you’re assessing (the current year), so the difference accurately shows the change over time. Using other pairings like past year with next year, or current year with a future year, wouldn’t ground the calculation in a defined baseline or would involve years that aren’t the year being evaluated.