Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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B

200.0000 BASE YEAR VALUE TRANSFER

(a) BASE YEAR VALUE TRANSFER – PRINCIPAL RESIDENCE

Annotation 200.0053

200.0053 Multiple Units. An apartment over a garage that was not rented but rather used for guests and family members may be considered as part of the principal residence unless there is evidence that the homeowner executed a lease or otherwise used the apartment for purposes incompatible with the homeowners' exemption. C 10/7/2002.