Code of the District of Columbia

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

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 1 Property, as defined in § 47-813, that contains not more than 5 dwelling units therein; and

(iii)(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).

(B)(i) In the case of real property owned by a cooperative housing association that is Class 1 Property, as defined under § 47-813, 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).


(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.)

Prior Codifications

1981 Ed., § 47-849.

1973 Ed., § 47-659.

Effect of Amendments

D.C. Law 14-147 rewrote the section.

D.C. Law 16-33, rewrote pars. (2)(A)(iii) and (2)(B).

Emergency Legislation

For temporary (90 day) amendment of section, see §§ 2(c), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).

For temporary (90 day) amendment of section, see § 2(c) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).

For temporary (90 day) amendment of section, see §§ 1297(a)(2), 1298, 1299 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

Temporary Legislation

For temporary (225 day) amendment of section, see § 2(c) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).

Editor's Notes

Definitions applicable: The definitions in § 47-803 apply to this section.

Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.

Applicability and expiration of subtitle KK of title I, §§ 1295 to 1300, of D.C. Law 16-33: Sections 1298 and 1299, as amended by D.C. Law 17-219, § 7068(l), (m) provided:

“Sec. 1298. Conditional applicability.

“(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.

“(b) Repealed.

“Sec. 1299. Repealed.”