District Of Columbia § 47-849 - Residential property tax relief — Definitions.
Full text of District Of Columbia D.C. Code § 47-849 — Residential property tax relief — Definitions., with citation guidance and answers to common questions.
§ 47-849. Residential property tax relief — Definitions.
47-849For purposes of §§ through , the term:
“Residence” means the principal place of residence within the District of an individual, shareholder, or member, who is domiciled in the District.
“Homestead” means:
In the case of real property improved by a house or a condominium, an individual’s residence that:
Comprises a dwelling unit;
Is Class 1 Property, as defined in , that contains not more than 5 dwelling units therein; and
Is owned in whole or in part by the individual; or
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 .
In the case of real property owned by a cooperative housing association that is Class 1 Property, as defined under , a shareholder’s or member’s residence that:
Comprises a dwelling unit; and
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.
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 .
Annotations
“Sec. 1299. Repealed.”
“(b) Repealed.
“(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.
“Sec. 1298. Conditional applicability.
Applicability and expiration of subtitle KK of title I, §§ 1295 to 1300, of : Sections 1298 and 1299, as amended by , § 7068(l), (m) provided:
Section 3 of provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
Definitions applicable: The definitions in apply to this section.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-849
What does D.C. Code § 47-849 cover?
Section 47-849 ("Residential property tax relief — Definitions.") 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 § 47-849?
A common citation format is "D.C. Code § 47-849" (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 § 47-849 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.