What is the definition of primary residence in US law?

[camdin90]

When a family from Europe, where they have their primary residence, invest for a holiday home in the US without any mortgage and keep the unit without renting it out, but use it exclusively for their holidays for 2/3 months in each year, why the County concerned should refuse to entertain the application of Homestead Exemption on Propert Tax, for the reason that the primary residence is not in the US. Of-course it may the Law and rules of the Country/County; but is it reasonable?

[webb]

Completely reasonable. Your primary residence is where you live, not where you vacation. And the homestead exemption is designed to help US residents, not overseas ones.

[bellden]

There is no Homestead exception for property taxes but there is one in connection with bankruptcy. The idea of the Homestead Exception is to prevent the person filing bankruptcy from losing their home.. Since the family has their primary residence in Europe, they cannot homestead a secondary residence. They may not have a mortgage, but they do have property taxes.

[arne33]

OF COURSE it's reasonable.

If you don't live there at least 51% of the time, and provide proof of such -- there is no stretch of logic that would suggest one could apply for homestead property tax exemption.

You know it's a vacation/holiday home - so why would/could you rationalize otherwise.........