In terms of calculating the tax credit, dwelling is defined as the house of one or more homeowners and the lot or curtilage on which it is erected. Curtilage is defined to mean a combination of the homesite which has been established according to the Department's standards and the residence thereon. In addition, garages are to be included as part of the residence whether these structures be attached or detached. Other personal use structures such as greenhouses are to be included in the curtilage.

The homesite shall be all that land occupied by the residence (and garage) that is assessed at a primary rate but may also include additional land assessed at a lesser rate if that land is of insufficient size to be used for another homesite. In no case may this area be less than the minimum area building requirement of local zoning regulations.

The "circuit breaker value" or the amount of the assessment attributable to such a dwelling and curtilage must be posted to the assessment field card and the date of such posting indicated. It is further requested that local Assessment personnel also post on the cards the determining factors (e.g., local zoning) used in establishing the homesite and dwelling assessment values.​