Code of the District of Columbia

§ 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust.

The eligibility of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the residence of the applicant-grantor before and after the transfer.


(June 25, 2002, D.C. Law 14-147, § 2(e), 49 DCR 4219; Mar. 13, 2004, D.C. Law 15-105, § 80(c)(3), 51 DCR 881; Mar. 25, 2009, D.C. Law 17-345, § 2(d), 56 DCR 962.)

Effect of Amendments

D.C. Law 15-105, in the section name line, validated a previously made technical correction.

D.C. Law 17-345 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.

Emergency Legislation

For temporary (90 day) addition of section, see § 2(e) 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(d) of Real Property Tax Benefits Revision Emergency Act of 2007 (D.C. Act 17-145, October 17, 2007, 54 DCR 10748).

For temporary (90 day) amendment, see § 2(d) of Real Property Tax Benefits Revision Congressional Review Emergency Act of 2008 (D.C. Act 17-435, July 16, 2008, 55 DCR 8268).

For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2008 (D.C. Act 17-547, October 24, 2008, 55 DCR 11975).

Temporary Legislation

For temporary (225 day) addition of section, see § 2(e) 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).

Section 2(d) of D.C. Law 17-72 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.

Section 5(b) of D.C. Law 17-72 provided that the act shall expire after 225 days of its having taken effect.

Section 2(d) of D.C. Law 17-295 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.

Section 5(b) of D.C. Law 17-295 provided that the act shall expire after 225 days of its having taken effect.

Editor's Notes

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.