District Of Columbia § 42-1901.04 - Separate taxation.
Full text of District Of Columbia D.C. Code § 42-1901.04 — Separate taxation., with citation guidance and answers to common questions.
§ 42-1901.04. Separate taxation.
42-1901.04If there is any unit owner other than the declarant, a tax or assessment shall not be levied on the condominium as a whole or against any common elements, but only on the individual condominium units. A condominium unit shall be carried on the records of the District of Columbia and assessed as a separate and distinct taxable entity.
Notwithstanding subsection (a) of this section, for real property tax years beginning after September 30, 2011, horizontally or vertically abutting condominium units owned by the identical unit owner that comprise and are used as a single dwelling unit may be combined for assessment and taxation purposes into a separate and distinct taxable entity (“combined tax lot”); provided, that the unit owner applies for combined tax lot treatment pursuant to .
Combined tax lot treatment granted pursuant to paragraph (1) of this subsection shall take effect for the succeeding real property tax year following the date the application is received.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 42-1901.04
What does D.C. Code § 42-1901.04 cover?
Section 42-1901.04 ("Separate taxation.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 42-1901.04?
A common citation format is "D.C. Code § 42-1901.04" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 42-1901.04 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.