Aquellos solares edificados en que haya quedado afectada la edificación en la forma provista en las secs. 5165 y 5166 de este título y la edificación esté siendo utilizada por su dueño como vivienda propia quedarán exentos de toda contribución sobre la propiedad en el valor total de tasación para fines contributivos del solar y la edificación, mientras dure la imposibilidad legal de construir que motiva la exención. En los casos en que los solares afectados o edificados estén produciendo rentas sólo quedarán exentos de un cincuenta por ciento (50%) de las contribuciones sobre la propiedad, mientras dure la imposibilidad legal de construir que motiva la exención.
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