Base year means the first year you met all the eligibility requirements. For example, a resident who first became eligible between January 1, 1997, and December 31, 1997, has a base year of 1997.
Principal residence is the home that you own and continually occupy as your permanent residence.
Property tax is the amount due and paid on your home for any year. Do not subtract any deductions or reimbursements, and do not include special assessments, interest, and penalties for delinquent taxes. Any amount you received as a homestead benefit does not affect the property tax due and paid.
Site fees means the annual site fees you paid to lease a site in a mobile home park where you placed a manufactured or mobile home that you own. For mobile home owners, 18% of the annual site fees is considered property taxes.