Are properties with homes on them entitled to PDCs?
Yes, but the allocation is reduced. For each home, one right (or 1/4 PDC) is deducted from the allocation for the entire property. Properties with business uses can also receive PDC allocations in some cases. PDCs are allocated to that portion of the property not actively involved in the business use. Improved business properties of 10 acres or less do not qualify for PDC allocations.