Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
505.0000 HOMEOWNERS' EXEMPTION
505.0020 Double Exemption Claims. A husband and wife may not claim two exemptions for separately located houses, each of which is occupied on the lien date by one of them. Where a husband and wife have more than one residence, their principal residence is the residence at the place at which they intend to live permanently. C 7/25/1979.