District Of Columbia § 47-872 - Computation of tax; annual adjustment; limitations.
Full text of District Of Columbia D.C. Code § 47-872 — Computation of tax; annual adjustment; limitations., with citation guidance and answers to common questions.
§ 47-872. Computation of tax; annual adjustment; limitations.
47-872For purposes of computing taxes on real property in the District of Columbia, Class 1 Property shall be allowed a credit against the tax imposed under .
The credit shall not be allowed for a single dwelling unit owned as a condominium if the single dwelling unit:
Is located in a condominium building with 3 or fewer dwelling units; or
Receives trash collection services provided by the Mayor, other than collection of recyclable materials provided pursuant to [ et seq.].
The credit shall be an amount equal to $60 and shall be adjusted annually beginning in the tax year beginning July 1, 1992, and ending June 30, 1993, and in each subsequent tax year, in accordance with subsection (d) of this section.
The credit shall be adjusted annually by the addition to the prior tax year credit of an amount equal to the percentage increase in the local Consumer Price Index for all items during the calendar year in which the tax year begins, rounded to the nearest whole dollar.
The amount of the credit allowed under this section shall not exceed the amount of property tax otherwise due.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-872
What does D.C. Code § 47-872 cover?
Section 47-872 ("Computation of tax; annual adjustment; limitations.") 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 § 47-872?
A common citation format is "D.C. Code § 47-872" (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 § 47-872 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.