Underused Housing Tax Notice UHTN9 Exemptions for Residential Properties That Cannot be Used Year-round February 2023

Example 1

• A house lacking a central heating system, such as a furnace or boiler, or room heating sources, such as fireplaces or electric baseboard heaters is not suitable for year-round use as a place of residence.

Example 2

• A property fronting on a road which is impassable throughout the winter season is considered to be seasonally inaccessible.