Q If a residential unit in a mixed-use development is granted an abatement under Section 17-21-5, and that residential unit is sold to an individual who uses that property as his owner-occupied primary dwelling, is that unit also eligible to receive homestead exemption in addition to the abatement granted under Section 17-21-5, as it appears those two abatement/exemptions infer two different uses of the property?

A Yes. In addition to a homestead exemption, an ad valorem tax exemption allowed pursuant to Section 17-21-5 is also available to a subsequent purchaser of the property, upon written application, during the statutory exemption period of up to seven (7) years. (Attorney Generalís Opinion to Elmore, June 7, 2019)