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...

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Example 2

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