Who isn't eligible

You are a nonresident.

You are married and your status is married filing separately.

You are a dependent of another taxpayer.

You receive a federal and/or state rent subsidy or you rent from a tax-exempt entity.

For tax year 2025, the assessed value of principal residence exceeds $1,298,000.

If you did not complete a Schedule CB within 3 years from the last day for filing the return, without regard to any extension of time to file.