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This is attorney2 what is your question?
I am sorry I am not sure that I understand your question. The exemption would be in place for the owner(s) of record that uses the propery as their primary residence. Are you both living in the propery as your primary residence?
I have tried to respond several times from my iPhone. I am having issues on my end. Let me opt out until I can get to a computer. Hopefully you will get a response. I hope this response goes through.