What counts as a home for the property tax break

(a) For the purposes of § 8-10.3 , the word “home” includes: (1) The entire homestead when it is occupied by the taxpayer as such; (2) A residential building on land held by the lessee or the lessee’s successor in interest under a lease for a term of five years or more for residential purposes and owned and used as a residence by the lessee or the lessee’s successor in interest, where the lease and any extension, renewal, assignment, or agreement to assign the lease, have been duly entered into and recorded before October 1 preceding the tax year for which the exemption is claimed, and whereby the lessee agrees to pay all taxes during the term of the lease; (3) A condominium unit, with its appertaining common interest, that is occupied as a residence by the owner of the unit. The “owner of a condominium unit” means the individual: (A) Owning the fee simple interest in the unit and its appertaining common interest; or (B) Holding the leasehold interest in the unit and its appertaining common interest under a lease: (i) For a term of five years or more for residential purposes; (ii) Duly entered into and recorded before October 1 preceding the tax year for which the exemption is claimed; and (iii) Requiring the holder of the leasehold interest to pay all real property taxes during the term of the lease; (4) An apartment that is a living unit (held under a proprietary lease by the tenant thereof) in a multiunit residential building on land held by a cooperative apartment corporation (of which the proprietary lessee of such living unit is a stockholder) under a lease for a term of five years or more for residential purposes and which apartment is used as a residence by the lessee-stockholder, where the lease and any extension or renewal have been duly entered into and recorded before October 1 preceding the tax year for which the exemption is claimed, and whereby the lessee-stockholder agrees to pay all taxes during the term of the lease; provided that: (A) The exemption is not allowed in respect to any cooperative apartment unit where the owner of the cooperative apartment unit claims exemption on a home or other cooperative apartment unit; and (B) The owner or owners of a cooperative apartment building or premises may not be permitted exemptions where spouses who own a cooperative apartment unit own separate cooperative apartment units or separate homes owned by each spouse unless the spouses are living separate and apart, in which case the owner of the cooperative apartment or premises shall be entitled to one-half of one exemption; (5) An apartment in a multiunit apartment building that is occupied by the owner of the entire apartment building as the person’s residence; provided that: (A) The exemption is not allowed in respect to any apartment owner who claims any other home exemption; and (B) A spouse owner of the aforementioned type of apartment may not be allowed a full exemption where the spouses are living separate and apart and each spouse maintains an apartment or home entitled to an exemption, in which case each spouse shall be entitled to one-half of one exemption; (6) That portion of a residential duplex and that portion of land appurtenant to the duplex that are occupied by the owner of the duplex and land as the owner’s residence; provided that: (A) The exemption is not allowed in respect to any duplex owner who claims any other home exemption; (B) The portion of the appurtenant land is not exempt unless owned in fee by the duplex owner; and (C) A spouse owner of the duplex may not be allowed a full exemption where the spouses are living separate and apart and each spouse maintains a duplex or home entitled to an exemption, in which case each spouse shall be entitled to one-half of one exemption; (7) Premises held under an agreement to purchase the same for a home, where the agreement has been duly entered into and recorded before October 1 preceding the tax year for which the exemption is claimed, whereby the purchaser agrees to pay all taxes while purchasing the premises; (8) An apartment that is a living unit (held under a lease by the tenant thereof) in a multiunit residential building used for retirement purposes under a lease for a term to last during the lifetime of the lessee and the lessee’s surviving spouse and which apartment is used as a residence by the lessee and the lessee’s surviving spouse, and where the apartment unit reverts back to the lessor upon the death of the lessee and the lessee’s surviving spouse, and where the lease has been duly entered into and recorded before October 1 preceding the tax year for which the exemption is claimed, and whereby the lessee agrees to pay all taxes during the term of the lease; and (9) That portion of a property that is occupied as the property owner’s principal home. (b) The subletting by the taxpayer of not more than two rooms to a tenant will not affect the exemption provided for by § 8-10.3 . (c) As used in § 8-10.3 , in the first paragraph of § 8-6.3 , and in § 8-10.1 , the word “lease” includes a sublease, and the word “lessee” includes a sublessee. )