The Primary Residence Exemption is an exemption for those 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 nightly or short term or are used as a vacation home do not qualify for the primary residence exemption.

The deadline for all applications is May 1st of each calendar year. 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. Applications received after the May 1st deadline will be processed as a board of equalization appeal. All applications received after the primary appeal deadline of November 30th, will be considered for the next calendar year.