Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
505.0000 HOMEOWNERS' EXEMPTION
505.0070 Occupied by the Owner. Property is not "occupied by the owner" for purposes of claiming the exemption if it is rented to another person on the lien date. Property occupied by the owner on the lien date but thereafter rented during a temporary absence can remain eligible for the exemption. C 6/19/1978.