Assertion: homeowner's exemption | /r/HasProperty | available
Facets:
value: provided that
type: OTHER
Source sentences:
text: There are two, basic, alternative ways that persons qualify for this exemption: Alternative 1 – Ownership & Occupancy on the Lien Date: The exemption is available to the eligible owner of a dwelling which is occupied as their principal place of residence at 12:01 a.m. on January 1 (the lien date) of each year.
text: Alternative 2 – Ownership & Occupancy or Intent to Occupy within 90 days of a change in ownership or completion of new construction: The exemption is available to the eligible owner of a dwelling that is subject to a supplemental assessment resulting from a change in ownership or completion of new construction on or after January 1, provided that:
text: The full exemption, if any (and only up to an amount that does not exceed the amount of the supplemental tax bill), may be available, but only if the full exemption has not already been applied to the same property on the current assessment roll, or on a prior supplemental assessment for the same year.