Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
505.0000 HOMEOWNERS' EXEMPTION
505.0115 Transferability. The exemption is not transferable from one property owned and occupied by the claimant on the lien date to another property to which the claimant has subsequently moved. LTA 3/23/1982 (No. 82/50).