Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
505.0000 HOMEOWNERS' EXEMPTION
505.0025 Equitable Title Holder. Under a contractual agreement for sale and purchase of real property, an equitable owner of real property may qualify as an owner for purposes of receiving the exemption, assuming all the requirements therefor are met. C 9/21/1978.