Assertion: homestead exemption | /r/HasProperty | granted for property
Facets:
Source sentences:
text: An annual homestead exemption is granted for property that is occupied as a residence by a person 65 years of age or older who is liable for paying real estate taxes on the property and is an owner of record of the property or has a legal or equitable interest therein as evidence by a written instrument, except for a leasehold interest, other than a leasehold interest of land which a single family residence is located which is occupied as a residence by a person 65 years or older, who has an ownership interest therein, legal, equitable or as a lessee, and or which he or she is liable for the payment of property taxes.