I ва II гуруҳ ногиронлиги бўлган шахснинг яшаш учун мўлжалланган кўчмас мулки 60 кв. метр майдон доирасида мол-мулк солиғидан озод қилинади.
Агар уйнинг майдони 60 кв. метрдан ортиқ бўлса, солиқ ортиқча майдон учун ҳисобланади.
Бундай шахслар якка тартибда уй-жой қуриш ёки деҳқон хўжалигини юритиш учун берилган битта ер участкаси бўйича ер солиғидан ҳам озод этилади.
Имтиёзни қўллаш учун ногиронликни тасдиқловчи маълумотлар солиқ органида мавжуд бўлиши керак.
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