That value is computed by deducting from the allowable assessed value any exemptions the property owner may be eligible for.
Because of the exemptions, the tax actually effects relatively few estates -- fewer than 48,000 this year.
One of those exemptions, the library ruled, pertains to people who are trying to read lists of blocked Web sites.
In fact, almost all of baseball's therapeutic-use exemptions the last two seasons were for attention deficit disorder.
Now, a year after the first attempt to pass the controversial exemptions, the Trump administration appears to be trying again.
Under a flat tax, there would be a single marginal rate: above the basic personal exemptions, the percentage tax on everyone's income would be the same.
Even in the three states that do not allow for nonmedical exemptions, the maximum penalty is not allowing unvaccinated children to attend school, often during outbreaks.
Birch said the number of exemptions the N.F.L. has granted for players who need treatment for A.D.H.D. is "almost certainly fewer" than 4.4 percent of those in the league.
For example, if a deceased husband used $2 million of his $5 million in lifetime exemptions, the unused $3 million at his death could be moved to his wife's estate.
But with the recent sunset of a sales tax exemption for the industry and no property tax exemptions, the excise tax could cripple Wyoming's competitiveness for wind energy projects, Ms. Riley said.
After thinking about it for nearly two years and trying out various exemptions, the Home Office has refused to release a confidential assessment of its anti-drugs strategy requested by Transform, a pressure group.
