El adquirente de una propiedad de nueva construcción entre el 1 de septiembre de 2010 y el 31 de octubre de 2011 estará totalmente exento por un término de cinco (5) años del pago de la contribución sobre la propiedad inmueble, impuesta de conformidad con las disposiciones de las secs. 5001 et seq. del Título 21, y/o las secs. 5951 a 5963 del Título 21, con respecto a dicha propiedad. La exención será por un término de cinco (5) años y será aplicable comenzando el 1 de enero de 2011 y terminando el 31 de diciembre de 2015.
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