there is only one owner...But there could be other owners
All their data goes together. Again, if you need to designate types of owners, add a new field to OwnerContacts.
You are still storing values in field names. 61, 61A, 61B should never appear in the relationship. Those go in fields as values, not in field names.
No need for tables with one real field for data (autonumbers aren't real data, they are meta data used by the database). Get rid of tblFiscalYears and tblClassifications and just store their values in tblPropertyTaxClassification.
