61 chapters · 1,419 sections in this title.
D.C. Code § 47-848 Sale of tax delinquent property — Transference of ownership
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The Council is hereby authorized to establish a program whereby title to properties acquired by tax sale pursuant to §§ 47-847 and 47-1303 may, for whatever consideration or sum it deems appropriate, be transferred to persons, nonprofit organizations or nonprofit developers, meet…
D.C. Code § 47-849 Residential property tax relief — Definitions
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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 hous…
D.C. Code § 47-850 Residential property tax relief — Homestead deduction for houses and condominium units
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(a) For purposes of levying the real property tax during a tax year, the Mayor shall deduct $67,500, increased annually, beginning October 1, 2012, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50…
D.C. Code § 47-850.01 Residential property tax relief — Homestead deduction for cooperative housing associations
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(a) For purposes of levying the real property tax during a tax year, the Mayor shall deduct from the assessed value of the real property owned by a cooperative housing association, as determined under § 47-820.01, $67,500, increased annually, beginning October 1, 2012, by the cos…