A husband and wife shall be permitted one (1) home subject to the rates provided in § 24403, where entitled thereto, whether the home is community property or not, and shall not be permitted those rates for separate homes for each of them, unless they are living separate and apart, in which case the amount of the exemption shall be divided equally between them.

SOURCE: GC § 19330.4. Amended by P.L. 31-078:1(b) (Sept. 24, 2011).