last updated 11/1/2018
*NOTE: A Primary Residence is any dwelling used as a full-time residence and can include up to one acre of land. Rental homes and apartments also qualify as primary residences if the property is the full-time residence of the renter. For a property to receive the benefit of the primary residential exemption an approved application from the current owner must be on file. Commercial properties, vacant land, second homes, vacation homes, cabins, time-shares, or other types of transitory housing, do not qualify as full-time residences and are classified Non-Primary.