2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter III - Miscellaneous › § 47–864.01. Owner-occupant residential tax credit (conditional). [Repealed]

§ 47–864.01. Owner-occupant residential tax credit (conditional). [Repealed]
Repealed.
(Mar. 2, 2007, D.C. Law 16-191, §§ 108(b), 5(i), 53 DCR 6794; Mar. 25, 2009, D.C. Law 17-345, § 2(f), 56 DCR 962; Mar. 25, 2009, D.C. Law 17-353, § 202, 56 DCR 1117; Mar. 3, 2010, D.C. Law 18-111, § 7071(c), 57 DCR 181.)
Emergency Legislation
For temporary (90 day) amendment of section, see § 2(f) 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 § 2(f) 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(f) of Real Property Tax Benefits Revision Emergency Act of 2008 (D.C. Act 17-547, October 24, 2008, 55 DCR 11975).
For temporary (90 day) repeal, see § 7021(c) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) repeal, see § 7071(c) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) repeal, see § 7071(c) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
Temporary Legislation
Section 2(f) of D.C. Law 17-72 substituted “back, except as set forth in subsection (c-1) of this section” for “back” in subsec. (d)(3) and added subsec. (c-1) to read as follows:
“(c-1) Notwithstanding any other provision of this section, if the entire interest in the real property is transferred to a new owner and the real property no longer qualifies as a homestead pursuant to § 47-850 or § 47-851, the real property shall be entitled to the credit applicable to the installment payable during the half tax year during which the ownership interest was transferred. At the end of the half tax year, the credit shall cease.”
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(f) of D.C. Law 17-295 added subsec. (c-1) to read as follows:
“(c-1) Notwithstanding any other provision of this section, if the entire interest in the real property is transferred to a new owner and the real property no longer qualifies as a homestead pursuant to § 47-850 or § 47-851, the real property shall be entitled to the credit applicable to the installment payable during the half tax year during which the ownership interest was transferred. At the end of the half tax year, the credit shall cease.”; and, in subsec. (d)(3), substituted “back, except as set forth in subsection (c-1) of this section” for “back”.
Section 5(b) of D.C. Law 17-295 provided that the act shall expire after 225 days of its having taken effect.
D.C. Law 17-345 added subsec. (c-1); and, in subsec. (d)(3), inserted “, except as set forth in subsection (c-1) of this section” following “back”.
Editor's Notes
Conditional applicability: Section 1287(a) of D.C. Law 16-33 provided:
“(a) Section 1286 shall apply for taxable years beginning after September 30, 2005; provided, that the condition of subsection (b) of this section is met prior to February 15, 2006; provided further, that section 1286 shall apply for the second half of fiscal year 2006 if the condition of subsection (b) of this section is met after February 14, 2006 and prior to August 5, 2006.”
Section 7072 of D.C. Law 18-111 provided: “Sec. 7072. Applicability. Section 7071 shall apply to tax periods beginning after September 30, 2009.”
Applicability of D.C. Law 18-111: Section 7072 of D.C. Law 18-111, as amended by D.C. Law 19-171, § provided: “Applicability. Section 7071 shall apply to tax periods beginning after September 30, 2009.”