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Principal Residence Exemption (PRE) Guidelines

Principal Residence Exemption (PRE) Guidelines

These guidelines provide an overview of the Principal Residence Exemption (PRE), including common scenarios and key information to help you understand eligibility, filing, and administration.
  1. Principal Residence Exemption Background
  2. Ownership Requirement
  3. Occupancy Requirement
  4. Disqualifying Factors
  5. Claim Requirements
  6. Adjoining or Contiguous Principal Residence
  7. Partial Principal Residence Exemption
  8. Conditional Rescission
  9. Denial Of a Principal Residence Exemption and Appeals
  10. Taxes And Interest Owed from a Principal Residence Exemption Denial
  11. Waiver of Interest Process
  12. Qualified Error Principal Residence Exemption Request