Multipurpose property is not eligible for a full exemption.  The Homeowner’s Principal Residence Exemption only applies to property that you own and occupy as your principal residence.  If you operate a business in your home, you are not eligible for a 100% exemption.  If you write off portions of your home for income tax purposes, you are not eligible for a 100% exemption.  If you own and/or operate a Bed and Breakfast, you are not eligible for a 100% exemption.  If you have questions about calculating your reduced exemption percentage, please contact the Assessing Department.