Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 505.0130

505.0130 Types of Property. An owner-occupant of any of the following types of property may qualify for the exemption with respect to that portion of the property occupied:

1. A rooming house.

2. A duplex. If owned by a two-member partnership where each side is a principal residence, each side would qualify.

3. A multiple-family residential property.

4. A motel.

5. An apartment in a structure owned by nonprofit corporation or cooperative housing corporation. LTA 3/23/1982 (No. 82/50).