Source: https://code.dccouncil.us/dc/council/code/sections/47-849.html
Timestamp: 2019-04-21 20:27:05+00:00

Document:
D.C. Law Library - § 47–849. Residential property tax relief — Definitions.
↪ § 47–849. Residential property tax relief — Definitions.
§ 47–848. Sale of tax delinquent property — Transference of ownership.
§ 47–850. Residential property tax relief — Homestead deduction for houses and condominium units.
§ 47–849. Residential property tax relief — Definitions.
(1) “Residence” means the principal place of residence within the District of an individual, shareholder, or member, who is domiciled in the District.
(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).
(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).
D.C. Law 14-147 rewrote the section.
D.C. Law 16-33, rewrote pars. (2)(A)(iii) and (2)(B).
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).
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).
Definitions applicable: The definitions in § 47-803 apply to this section.
“(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.

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