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Special Use Valuation<br />
For 10 years following the decedent’s death<br />
(or 12 years if the full allowable 2‐year grace<br />
period is used):<br />
The decedent’s family or qualified heir must<br />
retain full ownership of the property, except<br />
in the event of an involuntary conversion or<br />
like‐kind kind exchange<br />
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