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District of Columbia Code Division VIII. General Laws. § 47-849. Residential property tax relief--Definitions.

Current as of January 01, 2024 | Updated by Findlaw Staff

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

(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 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).

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Cite this article: FindLaw.com - District of Columbia Code Division VIII. General Laws. § 47-849. Residential property tax relief--Definitions. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-viii-general-laws/dc-code-sect-47-849/

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