§ 47-849 — Residential property tax relief — Definitions.

District of Columbia § 47-849

• Jurisdiction: District of Columbia
• Title 47: Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
• Ch. 8: Real Property Assessment and Tax.
• Subch. II: Authority and Procedure to Establish Real Property Tax Rates.

Text

For purposes of §§ 47-850 through 47-850.04 , the term:

(1) “Residence” means the principal place of residence within the District of an individual, shareholder, or member, who is domiciled in the District.

(2) “Homestead” means:

(A) In the case of real property improved by a house or a condominium, an individual’s residence that:

(i) Comprises a dwelling unit;

(ii) Is Class 1A or 1B Property, as defined in § 47-813(c-9)(2) , that contains not more than 5 dwelling units therein; and

(I) Is owned in whole or in part by the individual; or

(II) Is owned in whole by trustee under a special needs trust for the benefit of a beneficiary who is deemed to be the owner under § 47-802(5)(E) .

(i) In the case of real property owned by a cooperative housing association that is Class 1A or 1B Property, as defined in § 47-813(c-9)(2) , a shareholder’s or member’s residence that:

(I) Comprises a dwelling unit; and

(II) By reason of his ownership of stock or membership certificate, a proprietary lease, or other evidence of membership, is occupied by right by the shareholder or member.

(ii) For purposes of sub-subparagraph (i) of this subparagraph, a shareholder or member shall include the beneficiary of a special needs trust who is deemed to be the owner under § 47-802(5)(E) .

Legislative History

Feb. 28, 1978, D.C. Law 2-45, § 2, 24 DCR 3614; Mar. 3, 1979, D.C. Law 2-130, § 7(a), 25 DCR 2517; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(c), 49 DCR 4219; Oct. 20, 2005, D.C. Law 16-33, § 1297(a)(2), 52 DCR 7503