Property Ownership

In New York, the 'homestead exemption' under CPLR Article 52 (as distinguished from STAR) provides:

AA reduction in property taxes
BProtection of up to $170,825 (or applicable regional amount) in equity in a primary residence from execution on most civil judgments✓ Correct
CFree legal assistance to homeowners
DA tax credit for first-time buyers

Explanation

New York's homestead exemption (CPLR §5206) protects a specified amount of equity in a homeowner's primary residence from execution on civil money judgments. The exempt amount varies by region of the state.

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