IRC Section 121: Federal Internal Revenue Code Section 121 governing capital gains exclusion for primary residences

Fair Housing Act: Federal legislation ensuring equal housing opportunities and preventing discrimination in property transactions

State Property Tax Laws: State-specific legislation governing property taxation and Principal Residence Exemption requirements

State Tax Code: Comprehensive state-level tax regulations affecting residential property taxation

State Homestead Laws: State legislation governing homestead exemptions and protections for primary residences

Property Assessment Regulations: State guidelines for assessing property values and determining tax bases

Local Tax Assessor Requirements: County and municipal requirements for property tax assessment and exemption claims

Local Zoning Ordinances: Municipal regulations governing property use and classification

Property Classification Rules: Local guidelines for classifying properties as primary residences versus other uses

Ownership Verification Requirements: Documentation and proof requirements for establishing property ownership

Occupancy Requirements: Rules governing minimum occupancy standards for principal residence classification

Duration of Residence Rules: Regulations specifying required length of occupancy for PRE qualification

Single-claim Certification: Requirements ensuring PRE is only claimed on one property at a time

False Statement Penalties: Legal consequences and penalties for making false declarations on PRE affidavits