Bermuda - Designate a Primary Family Homestead for Duty Tax Exemption

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Procedure

Apply In-Person :

1. Gather and prepare the required documents for your application
2. Obtain the application form online from the Government of Bermuda website: Website or download it direct form this link: Application Form
3. Fill the form accurately and cross check, if you have all the supporting documents mentioned in the application form.
4. Submit the completed application for verification at the office of the tax commissioner and pay the application fees.
5. Your application will vetted and if it is correct it will be approved and the office of the Tax Commissioner will issue a primary family homestead certificate.
6. You will then be notified through the address you provided that the certificate is ready for collection in person by you the applicant.
   

NOTE: If a representative is picking up the certificate on your behalf, he or she must bring a photo ID or a letter from you giving authorization to that person to collect. That person must sign for the certificate on your behalf.

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Required Documents

• Most recent title deed proving the ownership of the designated property by you. This could include the following: A deed of conveyance, voluntary conveyance, lease, assignment of lease, or a will.
• Other relevant title deeds dating back at least 20 years from the date of the most recent title deed proving the your ownership.
• Lot plan (official drawing of property being designated) attached to documentary proof of ownership.
• Birth Certificate.
• Government-issued photo identification of the Applicant such as a driver’s licence, voter’s card or senior’s card.
• Bermuda passport showing: i. Photo page, ii. Page showing name, date of issue etc. of passport holder, and iii. Page with the stamp endorsed by the Department of Immigration of the Government of Bermuda certifying the passport holder has Bermudian Status.
• If you do not possess a Bermudan passport, you must submit instead a Certificate of Bermudian Status or a letter from the Bermuda Government Department of Immigration confirming Bermudian Status.
  

NOTE: If the Applicant is not in possession of any one or more of the above documentation, the Tax Commissioner may request alternative documentation

Office Locations & Contacts

Ministry of Finance:
Department of Office of the Tax Commissioner
General Enquires

F.B. Perry Building, 1st Floor

40 church Street, Hamilton HM 12 Bermuda

Phone: 441-297-7754

Land Tax: 441-297-7537 or 441-297-7743

Payroll Tax: 441-297-7567 or 441-298-6352

Tax Inspectors: 441-297-7750 or 441-297-7751

Stamp Duty: 441-297-7749

For enquiries send emails to: Contact

Office of the Tax Commissioner

F.B. Perry Building, 40 Church Street, Hamilton HM 12

P.O. Box HM 1374, Hamilton HM FX

Phone (441) 297-7749 or (441) 294-9738 or (441) 294-9122

Fax: (441) 296-5406

Email: [email protected] or [email protected] or [email protected]

Websites: http://www.etax.gov.bm/

Eligibility

• Any property owner

Fees

• Application fee is $27. If your certificate is lost or destroyed, you can request re-issue at a fee of $55.
• Payments can be made via cheque at the Office of the Tax Commissioner. Persons who wish to pay via cash, debit or credit cards must take a completed Application Form to the Government Cashiers in the Government Administration Building, 30 Parliament Street, Hamilton, for payment.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

• Application form: Application Form

Sample Documents

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Processing Time

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Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites. 	
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• Primary family homesteads are exempt from the stamp duty tax that would otherwise be due upon the death of the owner.
• Any property owner can designate a property for this exemption. If you own more than one property, you can choose one property to receive the exemption.
• You can only designate residential properties as a primary family homestead. This applies to: a house, a condominium and another unit used wholly or mainly as a private dwelling
• Joint owners, including married couples, who own the same property must submit separate application forms.
• The exemption is from the stamp duty chargeable on the estate of an owner upon death and is granted based on the Affidavit of Value provided by the Supreme Court.

Please see external links below

Required Information

• Full names
• You details
• Current address
• Contact person details
• Property details
• Declaration

Need for the Document

• Primary family homesteads are exempt from the stamp duty tax that would be due upon the death of the owner

Information which might help

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Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

• Government of Bermuda: Government of Bermuda

Others

More information which might help people.