P.R. Laws tit. 21, § 5181
2019-02-20 00:00:00+00
The provisions of §§ 5180–5183 of this title shall in no way affect the homestead exemption, the property tax exemption granted to veterans of the Armed Forces of the United States, and the discount for prompt payment; but the enjoyment of the benefits granted by §§ 5180–5183 of this title and the enjoyment of the tax relief benefits granted to properties used as dwellings are hereby declared incompatible; and the owners of those properties that qualify for the enjoyment of both benefits, may claim only one of said benefits for any fiscal year.
History —Aug. 30, 1991, No. 83, § 5.31.