Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > H > 505.0000 HOMEOWNERS' EXEMPTION > 505.0130

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

H

505.0000 HOMEOWNERS' EXEMPTION

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).