Revised May 2008 
CLASS 1 INHERITANCE TAX CREDIT 
FOR PROTECTION OF UNIMPROVED PROPERTY OF FIVE ACRES OR LESS ACQUIRED BY A 
CLASS 1 INHERITANCE, AS PROVIDED UNDER ACT NO.  6991 TWENTY-SEVENTH LEGISLATURE 
OF THE VIRGIN ISLANDS OF THE U.S., APPROVED MARCH 10, 2008. 
 
This form must be completed and returned to the Office of the Tax Assessor 
on or before January 1st of each taxable year. 
 
Name:………………………………………..…………………………………………………………….. 
 
Mailing Address…………………………………………………………………………………………… 
 
Parcel No:…………………………………………………………………………………………………. 
                                                        (Located on upper right hand of bill) 
 
How did you acquire this property? (Check one)       
 Inheritance     
 Gift     
 Purchase           

 Survivorship or     
 Otherwise ______________________________________________  
 
 
What is the size of this property? .................sq.ft ..............................acres 
 
999999999999999999999999999999999999999999999999999999999999999999999 
 
I,…………………………………………………, being duly sworn, say that the foregoing statement is 
correct and that as Owner, Partner, Trustee, Administrator, Guardian or Agent,   
 
 

 This property is unimproved property in the District of …..………………………………..………… 
 
 
 
 
 
 
 
 
………………………………………………… 
 
 
 
 
 
 
 
                              Signature 
 
Subscribed and sworn to before me this………….day of………………………………, 20……………… 
 
 
…………………………………………… 
                    Notary Public 
333333333333333333333333333333333333333333333333333333333333333333 
FOR USE BY THE OFFICE OF THE TAX ASSESSOR 
 
Verified By………………………………………..   Approved By………………………………………… 
Designate below the owner- occupied property on which you claim Class 1 Inheritance Tax Credit  pursuant to Act No. 6991 
A 
FOR OFFICE USE ONLY  -    DO NOT WRITE IN THIS SPACE 
B 
C  
Lot No./Street or Estate 
Current Tax  Amount                         
Amount of Credit 80% of B