Dear HeatherI own several properties in Bermuda. Can I register the largest one as my primary family homestead even though I don’t live in it?Lots of housesDevonshireDear Lots of HousesFirst of all, may I say what a fortunate position you are in, and the answer to your question is yes.Registering the primary family homestead is important for reducing the liability of your estate to stamp duty payable upon your demise (in there words, ‘death tax’).However the procedure is quite involved. I will try and outline it briefly for you.The application form is available from the front desk of the Office of the Tax Commissioner. It is not on a website nor is it available by e-mail.If the property is owned jointly by, let’s say, a husband and wife — but it could be mother and son or brother and sister et cetera, each owner must submit a separate form. Successful certificates issued cannot be mailed, you will be called and they can be collected from Office of the Tax Commissioner. Someone else can collect the Primary Family Homestead Certificate once ready on your behalf; however the Office of the Tax Commissioner will advise you of the proper process for making such arrangements.You will need the following documentation and they must be original or certified copies in order to apply for a certificate designating your residential property of choice — typically the one of highest market value as the primary family homestead.[naviga:ol][naviga:li]If you are unable to obtain a certified copy of the necessary documents you may take the originals to the Office of the Tax Commissioner and they will copy for their records.[/naviga:li][naviga:li]Your actual Bermuda Passport with a stamp confirming Bermuda Status or a certificate of Bermudian Status.[/naviga:li][naviga:li]Your actual birth certificate[/naviga:li][naviga:li]Your original Government issued photo identification such as Drivers Licence, voter’s card or senior’s card.[/naviga:li][naviga:li]The original deeds of ownership, conveyance, voluntary conveyance, lease or assignment of lease, or a will representing the owner’s current interest in the property, and other relevant deeds, dating back 20 years.[/naviga:li][naviga:li]Details of any planning applications approved or pending in the Department of Planning for subdivision of the property (if any)[/naviga:li][naviga:li]List of all assessment numbers of that property[/naviga:li][/naviga:ol]Effective 1st April 2014 the application fee for a Certificate designating your property as the primary family homestead is $26. However if you have lost or destroyed the Certificate, it costs $53 to reissue.If you sell your property you can use a cancellation form and reapply to designate the new property or another property (if applicable).If you only have one property and have not designated it as your primary homestead, application can be made by the estate representative after death.However, and this is why you need to make application now, rather than later — if you have multiple homes the Estate Representative can make an application, but must designate the house with the least value as your primary family homestead if you did not reside in any of your residential properties at the time of your death.Heather Chilvers is among Coldwell Banker Bermuda Realty’s Leading Sales Representatives. She has been working in Real Estate for 25 years. If you have a question for Heather, please contact her at hchilvers@brcl.bm or 332 1793. All questions will be treated confidentially.