You may be eligible for a partial assessment if your home was uninhabitable for any part of the previous year. Uninhabitable property is a residence that due to physical condition cannot be occupied. This includes new buildings still under construction or existing buildings that are being rehabilitated.

A vacant house is not necessarily an uninhabitable one. However, property can qualify for a partial occupancy or vacancy assessments. A vacancy assessment is applied when a property is empty of any occupants because of uninhabitable conditions. A homeowner who leaves his or her home vacant for six months while traveling or moves and is unable to sell their home, is not entitled to a partial assessment. This also is true for a vacant apartment that is available but not rented within a residential building (a building containing six (6) units or less).