Source: https://code.dccouncil.us/dc/council/code/sections/47-850.03.html
Timestamp: 2019-04-21 20:24:14+00:00

Document:
D.C. Law Library - § 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust.
↪ § 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust.
§ 47–850.02. Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit.
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of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the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.
D.C. Law 17-345 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.
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).
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 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”.

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