This is my dad's permanent home. Mom died 3 years ago; they were married and still lived together in the house. He completed a Revocable Trust. He is the co-trustee and so am I. I do not live in the house with him; I am married and live elsewhere. Now, It is time to renew his "Senior Citizen Exemption." for New York City. Am I considered the "homeowner" of his house while he is still alive and living in it? I don't think I am. I am supposed to be the one who will handle what happens to his house upon his death. I am confused because the renewal application from NYC has me listed as the homeowner. He is the homeowner who is a senior citizen and deserves to receive this exemption. Thanks for your input.