District of Columbia § 47-872 Computation of tax; annual adjustment; limitations.

District of Columbia Statutes

§ 47-872 — Computation of tax; annual adjustment; limitations.

District of Columbia § 47-872

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 8Real Property Assessment and Tax.

Subch. IVCondominium and Cooperative Trash Collection Tax Credit.

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Bluebook

D.C. Code § 47-872 (2026).

Text

(a)For purposes of computing taxes on real property in the District of Columbia, Class 1 Property shall be allowed a credit against the tax imposed under § 47-811 .

(b)The credit shall not be allowed for a single dwelling unit owned as a condominium if the single dwelling unit:

(1)Is located in a condominium building with 3 or fewer dwelling units; or

(2)Receives trash collection services provided by the Mayor, other than collection of recyclable materials provided pursuant to Chapter 10 of Title 8 [ § 8-1001 et seq.].

(c)The credit shall be an amount equal to $60 and shall be adjusted annually beginning in the tax year beginning July 1, 1992, and ending June 30, 1993, and in each subsequent tax year, in accordance with subsection (d) of this section.

(d)The credit shall be

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(a) For purposes of computing taxes on real property in the District of Columbia, Class 1 Property shall be allowed a credit against the tax imposed under § 47-811 .

(b) The credit shall not be allowed for a single dwelling unit owned as a condominium if the single dwelling unit:

(1) Is located in a condominium building with 3 or fewer dwelling units; or

(2) Receives trash collection services provided by the Mayor, other than collection of recyclable materials provided pursuant to Chapter 10 of Title 8 [ § 8-1001 et seq.].

(c) The credit shall be an amount equal to $60 and shall be adjusted annually beginning in the tax year beginning July 1, 1992, and ending June 30, 1993, and in each subsequent tax year, in accordance with subsection (d) of this section.

(d) The credit shall be adjusted annually by the addition to the prior tax year credit of an amount equal to the percentage increase in the local Consumer Price Index for all items during the calendar year in which the tax year begins, rounded to the nearest whole dollar.

(e) The amount of the credit allowed under this section shall not exceed the amount of property tax otherwise due.

(f) The Chief Financial Officer shall include in its periodic Tax Expenditure Review covering public works tax credits:

(1) The estimated percentage of the cost of waste collection services covered by the condominium and cooperative trash collection real property tax credit; and

(2) The median cost of commercial trash collection services reported to the Office of Tax and Revenue by apartment buildings filing mandatory income and expense reports.

Legislative History

Oct. 2, 1990, D.C. Law 8-180, § 3, 37 DCR 5039; Sept. 26, 1995, D.C. Law 11-52, § 108(a), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 504(b), 48 DCR 334; June 5, 2003, D.C. Law 14-307, § 1303(g), 49 DCR 11664; Apr. 13, 2005, D.C. Law 15-354, § 73(b)(7), 52 DCR 2638