Owner-Occupied Residential Landlord Business Tax Refund

Pursuant to Ordinance No. 13579 C.M.S, a residential landlord who rents or leases up to three rooms in his or her principal place of primary residence, or up to two accessory dwelling units (ADUs), or a covered unit in the case of duplexes, may be eligible to be fully or partially exempt from the payment of business tax for the rental of residential property from January 1, 2020 through December 31, 2030.

Information
Owner-Occupied Residential Landlord Business Tax Refund Frequently Asked Questions (FAQs)
Form
Owner-Occupied Residential Landlord Business Tax Refund Petition Form
Email
Audit Email