For realty purposes can you just buy a plot of land?

Does buying a plot of land qualify for residential purchase for act 60?

I’m reasonably certain that most decrees use the wording “primary residence”, so no.

First thing and the best answer is within your Act 60 Tax Grant, therefore you need to read that specific section. Not all grants have that requirement, however, most of them do as follows.

Screen Shot 2023-01-19 at 10.06.54 AM