For purposes of §§ 47-850 through 47-850.04, the term:
(1) “Residence” means the principal place of residence within the District of an individual, shareholder, or member, who is domiciled in the District.
(2) “Homestead” means:
(A) In the case of real property improved by a house or a condominium, an individual's residence that:
(i) Comprises a dwelling unit;
(ii) Is Class 1 Property, as defined in § 47-813, that contains not more than 5 dwelling units therein; and
(iii)(I) Is owned in whole or in part by the individual; or
(II) 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 § 47-802(5)(E)..
(B)(i) In the case of real property owned by a cooperative housing association that is Class 1 Property, as defined under § 47-813, a shareholder's or member's residence that:
(I) Comprises a dwelling unit; and
(II) 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.
(ii) 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 § 47-802(5)(E).
CREDIT(S)
(Feb. 28, 1978, D.C. Law 2-45, § 2, 24 DCR 3614; Mar. 3, 1979, D.C. Law 2-130, § 7(a), 25 DCR 2517; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(c), 49 DCR 4219; Oct. 20, 2005, D.C. Law 16-33, § 1297(a)(2), 52 DCR 7503.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-849.
1973 Ed., § 47-659.
Effect of Amendments
D.C. Law 14-147 rewrote the section which had read as follows:
“For the purposes of 47-849 to 47-856:
“(1) The term ‘single-family residential property’ means real property improved by a dwelling which is used exclusively for nontransient residential purposes and which contains not more than 1 dwelling unit, whether as a row, detached, or semidetached structure, or as a single condominium unit in a declared property regime.
“(2) The term ‘cooperative housing association’ means an association, whether incorporated or unincorporated, organized for the purpose of owning and operating residential real property in the District of Columbia, the shareholders or members of which, by reason of their ownership of a stock or membership certificate, a proprietary lease or other evidence of membership, are entitled to occupy a dwelling unit pursuant to the terms of a proprietary lease or occupancy agreement.”
D.C. Law 16-33, rewrote pars. (2)(A)(iii) and (2)(B). Prior to amendment pars. (2)(A)(iii) and (2)(B) read as follows:
“(iii) Is owned in whole or in part by the individual.‘
“(B) In the case of real property owned by a cooperative housing association that is Class 1 Property, as defined under § 47-813, a shareholder's or member's residence that:
“(i) Comprises a dwelling unit; and
“(ii) 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.”
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 2(c) 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).
Emergency Act Amendments
For temporary (90 day) amendment of section, see §§ 2(c), 3 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 § 2(c) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
For temporary (90 day) amendment of section, see §§ 1297(a)(2), 1298, 1299 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
Legislative History of Laws
Law 2-45, the “Residential Property Tax Relief Act of 1977,” was introduced in Council and assigned Bill No. 2-127, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first, amended first, and second readings on June 28, 1977, July 26, 1977 and September 13, 1977, respectively. Signed by the Mayor on November 2, 1977, it was assigned Act No. 2-96 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 2-130, see Historical and Statutory Notes following § 47-803.
For Law 14-147, see notes following § 47-813.
For Law 16-33, see notes following § 47-308.01.
Miscellaneous Notes
Definitions applicable: The definitions in § 47-803 apply to this section.
Section 3 of D.C. Law 14-147 provides 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.
Applicability and expiration of subtitle KK of title I, §§ 1295 to 1300, of D.C. Law 16-33: Sections 1298 and 1299, as amended by D.C. Law 17-219, § 7068(l), (m) provide:
“Sec. 1298. Conditional applicability.
“(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.
“(b) Repealed.
“Sec. 1299. Repealed.”