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English definition of “primary residence”

primary residence

noun [C]
 
 
LAW, PROPERTY, TAX
the place where a person lives most of the time and that is considered their home for legal and tax purposes: He kept residences in Hawaii, Long Island, and Florida, but his primary residence was in Manhattan. Homeowners who make their house their primary residence for at least two years don't have to claim any capital gain from the sale of the home up to $250,000.
(Definition of primary residence from the Cambridge Business English Dictionary © Cambridge University Press)
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