The Primary Residence Exemption is an exemption for people living in their property full time or that have rented their property to a single tenant year round.
A property that is granted a primary residence exemption is only taxed at 55% of the market value of the home and up to one acre of land.
Properties that are rented for nightly or short term rentals, or are used as a vacation home do not qualify for the Primary Residence Exemption.
New applicants must occupy the property at least six months of the calendar year to qualify.
After applications for primary residence are submitted and processed by our office they are approved by the Summit County Council. All applications received after the primary appeal deadline of November 30th, will be considered for the next calendar year.