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Granny Flat Exemption
Provides for a reduction in the assessed value of homestead property which results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive parents or grandparents of the owner of the property or of the owner's spouse if at least one of the parents or grandparents for whom the living quarters are provided is at least 62 years of age.
A reduction may be granted only to the owner of homestead property where the construction or reconstruction is consistent with local land development regulations.
Applies only to construction or reconstruction that occurred after January 7, 2003 to an existing homestead and applies only during taxable years during which at least one such parent or grandparent maintains his or her primary place of residence in such living quarters within the homestead property of the owner.
An application must be filed annually with our office. The application must be made before March 1 of the year for which the reduction is to be granted.
The value excluded may not exceed the lesser of the following:
(a)The increase in assessed value resulting from construction or reconstruction of the property; or
(b)Twenty percent of the total assessed value of the property.
