What is the definition of "principal place of residence?"

For the purposes of the low income property tax rebate for Los Alamos and Santa Fe County residents only, principal place of residence is the dwelling and related structures you own and occupy, and only the amount of land surrounding it reasonably necessary to use the dwelling as a home. The surrounding land may not be more than five acres. For purposes of this rebate, a principal place of residence does not include rented land or structures.

If you have more acreage than is reasonably necessary to maintain a dwelling, adjust the amount of property tax billed to reflect the principal place of residence only. You are required to use this smaller amount to calculate the tax rebate.

Trusted Company

14 Million Returns Filed

As an authorized IRS e-file provider, FreeTaxUSA® has e-filed over 14 million returns!

Best Value

File your federal taxes for FREE.
Add a state return for only $12.95.
Get the best value online!

Fast Refund

Get the fastest refund possible!

FreeTaxUSA provides the fastest way to get your refund when you use IRS e-file and direct deposit.

100% Accuracy

Our site checks for errors or problems before you send your tax return to the IRS. We guarantee the calculations in our software will be 100% accurate.

© 2002-2015 FreeTaxUSA, a TaxHawk, Inc. owned and operated website - Terms of Use