Homeowners may claim an exemption from a portion of local school operating taxes for property they own and occupy as their principal residence. To claim an exemption, complete the Homeowner’s Principal Residence Exemption Affidavit and file it with the Assessing Department by May 1st of the year of the claim. 

Homeowners are required to rescind a principal residence exemption when they no longer own and occupy the property as their principal residence.