Assertion: homestead exemption | /r/HasProperty | granted for real property
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Source sentences:
text: Beginning in taxable year 1994, a senior citizens assessment freeze homestead exemption is granted for real property that is improved with a permanent structure that is occupied as a residence by an applicant who (i) is 65 years of age or older during the taxable year, (ii) has a household income of $65,000 or less for taxable years 2018 and thereafter, (iii) is liable for paying real property taxes on the property and, (iv) is an owner of record of the property or has a legal or equitable interest in the property as evidenced by a written instrument.