Source: http://dccode.elaws.us/code?no=47-850.02
Timestamp: 2019-12-05 17:48:05
Document Index: 234158057

Matched Legal Cases: ['§ 47', '§ 47', '§ 47', '§ 47', '§ 2', '§ 1303', '§ 80', '§ 73', '§ 4', '§ 2', '§ 2', '§ 47', '§ 47', '§ 2', '§ 2', '§ 1303', '§ 1303', '§ 1303', '§ 2', '§ 4', '§ 2', '§ 4', '§ 2', '§ 4', '§ 2']

§ 47-850.02. Residential property tax relief--One-time filing, notification of change in eligibility, liability for tax, audit.
(5) Notwithstanding §§ 47-850(a) and 47-850.01(a), if the change in eligibility occurs during the period April 1 through September 30, the real property shall be entitled to 1/2 of the deduction, which shall be applied to the first installment only.
(6)(A) Notwithstanding the rescission of the deduction pursuant to paragraphs (4) and (5) of this subsection, if all of the applicant's ownership interest in the real property is transferred to a new owner, shareholder, or member who does not apply or qualify for the deduction, the real property shall be entitled to the apportioned amount of the deduction applicable to the installment payable during the half tax year during which the ownership interest was transferred. At the end of such half tax year, the deduction shall cease.
(B) If the applicant purchases another real property or interest in a housing cooperative for which he or she shall make application for the deduction, and the application and purchase occurs during the same half tax year when the transfer occurred, §§ 47-850(d), 47-850.01(b), and 47-850.04 shall not apply to the extent that both real properties may benefit from the deduction during that half tax year and, thereafter, only the newly purchased real property or housing cooperative in which the applicant acquired newly an interest shall benefit from the applicant's deduction.
(b-1) Within 45 days from the date of the notice rescinding or denying the deduction, the owner may petition for an administrative review of the rescission or denial and appeal from a final determination thereof to the same extent as if the appeal were filed under § 47-825.01a(d)(2).
(June 25, 2002, D.C. Law 14-147, § 2(e), 49 DCR 4219; June 5, 2003, D.C. Law 14-307, § 1303(e), 49 DCR 11664; Mar. 13, 2004, D.C. Law 15-105, § 80(c)(2), 51 DCR 881; Apr. 13, 2005, D.C. Law 15-354, § 73(b)(5), 52 DCR 2638; Aug. 15, 2008, D.C. Law 17-216, § 4(d), 55 DCR 7500; Mar. 25, 2009, D.C. Law 17-345, § 2(c), 56 DCR 962; July 13, 2012, D.C. Law 19-155, § 2(c), 59 DCR 5590.)
D.C. Law 17-216, in subsec. (b-1), substituted "an appeal of a Class 3 classification" for "a reclassification".
D.C. Law 17-345, in subsec. (b), substituted "applicant (or current owner if there is no applicant)" for "applicant" in par. (1), deleted "(for which notification is required under this subsection)" following "eligibility" in pars. (4) and (5), and added par. (6); and, in subsec. (c)(1), substituted ""applicant or former owner, and not the real property" for "applicant" the first time it appears and substituted "applicant or former owner" for "applicant" the second time it appears.
"(b)(1) If a real property no longer qualifies as a homestead, the applicant (or current owner if there is no applicant) shall notify the Mayor of the date of the change in eligibility within 30 days after the change in eligibility. If the applicant (or current owner if there is no applicant) fails to notify timely, the deduction shall be rescinded without limitation for each tax year. Penalty and interest shall be added from the day the correct amount of tax was due but not paid."
Section 2(a) of D.C. Law 16-257, in subsec. (b), in par. (1), substituted "applicant (or current owner if there is no applicant)" for "applicant" throughout, in pars. (4) and (5), deleted "(for which notification is required under this subsection)", and added par. (6) to read as follows:
"(6) Notwithstanding the rescission of the deduction pursuant to paragraphs (4) and (5) of this subsection, if all of the applicant's ownership interest in the real property is transferred to a new owner, shareholder, or member who does not apply or qualify for the deduction, the real property shall be entitled to the apportioned amount of the deduction applicable to the installment payable during the half tax year during which the ownership interest was transferred. At the end of such half tax year, the deduction shall cease. If the applicant purchases another real property or interest in a housing cooperative for which he or she shall make application for the deduction, and the application and purchase occurs during the same half tax year when the transfer occurred, §§ 47-850(d), 47-850.01(b), and 47-850.04 shall not apply to the extent that both real properties may benefit from the deduction during that half tax year and, thereafter, only the newly purchased real property or housing cooperative in which the applicant acquired newly an interest shall benefit from the applicant's deduction. Notwithstanding the foregoing, a real property shall not benefit from more than one deduction in any half tax year; provided, that in the case of a housing cooperative, the real property shall not benefit from more than one deduction related to a dwelling unit in any half tax year."
; and, in subsec. (c)(1), substituted "applicant (or former owner if there is no applicant)" for "applicant" throughout.
Section 4(c) of D.C. Law 16-259, in subsec. (b-1), substituted "an appeal of a Class 3 classification" for "a reclassification".
Section 2(c) of D.C. Law 17-72, in subsec. (b), substituted "applicant (or current owner if there is no applicant)" for "applicant" throughout par. (1), deleted "(for which notification is required under this subsection)" in pars. (4) and (5), and added par. (6) to read as follows:
"(6)(A) Notwithstanding the rescission of the deduction pursuant to paragraphs (4) and (5) of this subsection, if all of the applicant's ownership interest in the real property is transferred to a new owner, shareholder, or member who does not apply or qualify for the deduction, the real property shall be entitled to the apportioned amount of the deduction applicable to the installment payable during the half tax year during which the ownership interest was transferred. At the end of such half tax year, the deduction shall cease.
"(B) If the applicant purchases another real property or interest in a housing cooperative for which he or she shall make application for the deduction, and the application and purchase occurs during the same half tax year when the transfer occurred, §§ 47-850(d), 47-850.01(b), and 47-850.04 shall not apply to the extent that both real properties may benefit from the deduction during that half tax year and, thereafter, only the newly purchased real property or housing cooperative in which the applicant acquired newly an interest shall benefit from the applicant's deduction.
"(C) Notwithstanding the foregoing, a real property shall not benefit from more than one deduction in any half tax year; provided, that in the case of a housing cooperative, the real property shall not benefit from more than one deduction related to a dwelling unit in any half tax year."
; and in subsec. (c)(1), substituted "applicant or former owner, and not the real property" for "applicant" the first time it appears, and "applicant or former owner" for "applicant" the second time it appears.
Section 4(c) of D.C. Law 17-102, in subsec. (b-1), substituted "an appeal of a Class 3 classification" for "a reclassification".
Section 2(c) of D.C. Law 17-295, in subsec. (b), substituted "applicant (or current owner if there is no applicant)" for "applicant" in par. (1), deleted "(for which notification is required under this subsection)" in pars. (4) and (5), and added par. (6) to read as follows:
"(6)(A) Notwithstanding the rescissions of the deduction pursuant to paragraphs (4) and (5) of this subsection, if all of the applicant's ownership interest in the real property is transferred to a new owner, shareholder, or member who does not apply or qualify for the deduction, the real property shall be entitled to the apportioned amount of the deduction applicable to the installment payable during the half tax year during which the ownership interest was transferred. At the end of such half tax year, the deduction shall cease.
; and, in subsec. (c)(1), substituted "applicant or former owner, and not the real property" for "applicant" the first time it appears and substituted "applicant or former owner" for "applicant" the second time it appears.
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).
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 §§ 1303(e) and 1304 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see §§ 1303(e) and 1304 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see §§ 1303(e) and 1304 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see § 2(a) of Real Property Tax Benefits Revision Emergency Act of 2006 (D.C. Act 16-573, December 19, 2006, 54 DCR 18).
For temporary (90 day) amendment of section, see § 4(c) of Nuisance Properties Abatement Reform and Real Property Classification Emergency Amendment Act of 2006 (D.C. Act 16-586, December 28, 2006, 54 DCR 353).
For temporary (90 day) amendment of section, see § 2(c) 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 of section, see § 4(c) of Nuisance Properties Abatement Reform and Real Property Classification Emergency Amendment Act of 2007 (D.C. Act 17-173, November 2, 2007, 54 DCR 11204).
For temporary (90 day) amendment of section, see § 2(c) 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 § 4(c) of Nuisance Properties Abatement Reform and Real Property Classification Congressional Review Emergency Act of 2008 (D.C. Act 17-436, July 16, 2008, 55 DCR 8272).
For temporary (90 day) amendment of section, see § 2(c) of Real Property Tax Benefits Revision Emergency Act of 2008 (D.C. Act 17-547, October 24, 2008, 55 DCR 11975).