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property tax homeowner exemption will apply proportionally to the area exclusively occupied by the homeowner pursuant to section 19-71. (b) When the entire dwelling is rented or leased for less than one hundred eighty days at a time during the assessment year, the entire property will be ineligible for the real property homeowner exemption and the real property homeowner tax classification pursuant to sections 19-71 and 19-72. (c) If there is more than one dwelling on a property, and the owner resides in one dwelling and rents or leases another dwelling for anything other than affordable rental housing (which requires an application be submitted to the real property tax division), the entire property is ineligible for the real property homeowner tax classification pursuant to section 19-53. The real property tax homeowner exemption will apply proportionally to the area exclusively occupied by the homeowner pursuant to section 19-71. (d) One hundred eighty days as referred to in this section is the consecutive total of days rented to a single tenant. Advertising or application for a transient accommodation rental or nonconforming use certificate will be considered as prima facia evidence. Section 25-4-16.26. Property tax amnesty for transient accommodation rentals. (a) For the purpose of ensuring compliance with the registration requirements for transient accommodation rentals, a tax amnesty period shall be established. (b) Owners who have been operating an owner -hosted transient accommodation rental who submit a notarized affidavit to the real property tax department by December 31, 2024 indicating that they will cease transient accommodation rental operations as of the date the affidavit is signed, shall remain in the homeowner tax classification and shall not be liable for rollback taxes based on the loss of the homeowners tax class for the tax years 2022, 2023, and 2024. If transient accommodation rental operations do not cease as indicated in the affidavit, a rollback of the current year and two prior years, a ten percent penalty, and a fine will be assessed. (c) Owners who have been operating an owner -hosted transient accommodation rental and register the rental in accordance with this chapter by December 31, 2024 shall be assessed in accordance with chapter 19 for the subsequent tax year but shall not be liable for rollback taxes based on the loss of the homeowners tax class for the tax years 2023 and 2024.. (d) The amnesty program shall not retroactively pply to property owners who have, already been subject to property tax adjustments based on previous transient accommodation rental operations. Section 25-4-16.27. Director duties in event of emergency. In the event of a declared emergency, natural or manmade, where a significant number of nonconforming use transient accommodation rentals are permanently lost within any given judicial district, the director shall assess the effect of such loss upon the affected district and if deemed necessary, initiate legislative and administrative opportunities to restore transient accommodation rental capacity to primary residents who relocate within the affected district." 14