U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov

A .gov website belongs to an official government organization in the United States.


Secure .gov websites use HTTPS

A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites..

Principally Above Ground Building

A building that has at least 51% of its Actual Cash Value (ACV), including machinery and equipment, above ground.

Last updated March 5, 2020