Residential property tax relief — Homestead deduction for houses and condominium units.
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), from the assessed value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back. To qualify the homestead and receive the deduction, the individual shall complete and file with the Mayor an application in a form prescribed by the Mayor. The individual shall certify, under penalty of perjury, the information provided on the application form and the application form shall be filed in the manner prescribed by the Mayor. The Mayor may require the individual to provide any information which the Mayor considers necessary, including all taxpayer identification numbers of the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual. The Mayor may also require the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual to supply information after the homestead has been granted to determine whether the real property remains a homestead and entitled to the deduction. If a properly completed and approved application is filed during the period October 1 through March 31 of the tax year, the real property shall receive the deduction for the entire tax year. Notwithstanding subsection (a) of this section, if a properly completed and approved application is filed during the period April 1 through September 30, the real property shall receive 1/2 of the deduction for the second installment only. An individual may only claim one lot as a homestead. If a homestead comprises more than one lot, the deduction may only be applied against the estimated market value of one lot and the other lots shall not receive the deduction. Only one person in a household shall be entitled to claim a homestead in the District. The real property tax bill shall indicate whether the real property is receiving the deduction. Section 3 of Law 15-135 provided that § 2(a), (b), and (c)(3) of the act shall apply as of October 1, 2003. Section 3 of D.C. Law 14-147 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 § 47-803 apply to this section. Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act. Mayor authorized to issue rules: See Historical and Statutory Notes following § 47-813. Applicability of D.C. Law 16-98: Section 3(a) of D.C. Law 16-98 provided: “(a) Section 2(a), (b), and (c) shall apply as of October 1, 2006.” Section 1083 of D.C. Law 16-33 provided that § 1082(a)(1), (b), (d)(1), and (d)(2)(B) shall apply for taxable years beginning after September 30, 2005. Short title: Section 7241 of D.C. Law 18-111 provided that subtitle V of title VII of the act may be cited as the “Revenue Enhancement Act of 2009”. Short title of subtitle O of title I of Law 16-33: Section 1081 of D.C. Law 16-33 provided that subtitle O of title I of the act may be cited as the Real Property Tax Relief Act of 2005.
Annotations
Feb. 28, 1978, D.C. Law 2-45, § 3, 24 DCR 3614 Mar. 3, 1979, D.C. Law 2-130, § 7(b), 25 DCR 2517 Nov. 20, 1979, D.C. Law 3-37, § 6, 26 DCR 1564 Apr. 23, 1980, D.C. Law 3-60, § 2, 27 DCR 987 Mar. 10, 1982, D.C. Law 4-73, § 2, 28 DCR 5276 July 24, 1982, D.C. Law 4-129, §§ 2, 4, 29 DCR 2405 Sept. 23, 1986, D.C. Law 6-153, § 4, 33 DCR 4787 Sept. 29, 1988, D.C. Law 7-161, § 3, 35 DCR 5730 Sept. 20, 1990, D.C. Law 8-160, § 3, 37 DCR 4653 Sept. 27, 1990, D.C. Law 8-172, § 3, 37 DCR 4844 Dec. 10, 1991, D.C. Law 9-53, § 2, 38 DCR 6587 Mar. 7, 1992, D.C. Law 9-56, § 4, 38 DCR 7281 Oct. 7, 1992, D.C. Law 9-177, §§ 5, 7, 39 DCR 5868 Sept. 30, 1993, D.C. Law 10-25, § 106, 40 DCR 5489 June 14, 1994, D.C. Law 10-127, § 3(a), 41 DCR 2050 May 16, 1995, D.C. Law 10-255, § 46, 41 DCR 5193 Sept. 26, 1995, D.C. Law 11-52, § 106, 42 DCR 3684 Apr. 18, 1996, D.C. Law 11-110, § 68, 43 DCR 530 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 Oct. 23, 1997, D.C. Law 12-38, § 2, 44 DCR 4852 June 25, 2002, D.C. Law 14-147, § 2(d), 49 DCR 4219 Mar. 13, 2004, D.C. Law 15-105, § 80(b), 51 DCR 881 Apr. 22, 2004, D.C. Law 15-135,§ 2(a), 51 DCR 1843 Dec. 7, 2004, D.C. Law 15-205, § 1162(c), 51 DCR 8441 Oct, 20, 2005, D.C. Law 16-33, § 1082(a), 52 DCR 7503 May 12, 2006, D.C. Law 16-98, § 2(b), 53 DCR 1869 Sept. 18, 2007, D.C. Law 17-20, § 1032(b), 54 DCR 7052 Mar. 3, 2010, D.C. Law 18-111, § 7241(a), 57 DCR 181 Pursuant to the Office of the Chief Financial Officer’s “Notice of Public Interest” published in the April 18, 1997, issue of the District of Columbia Register ( 44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner’s Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc. Section 6(b) of D.C. Law 6-153 provided that §§ 4 and 5 of this act shall take effect January 1, 1987. The Budget Director of the Council of the District of Columbia has determined, as of November 2, 2007, that the fiscal effect of Law 16-98 had not been included in an approved budget and financial plan by October 1, 2006. Therefore, the amendments made to this section by Law 16-98, have expired as if never in effect. Effectiveness and expiration of D.C. Law 16-98: Section 4 of D.C. Law 16-98 required that “this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan; provided, that this act shall expire on October 1, 2006 if its fiscal effect has not been included in an approved budget and financial plan or in the Fiscal Year 2007 Budget Request Act of 2006.” For temporary (90 day) amendment of section, see § 7241(a) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345). For temporary (90 day) amendment of section, see § 7241(a) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234). For temporary (90 day) amendment of section, see § 7111(a) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374). For temporary (90 day) amendment of section, see § 1032(b) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549). For temporary (90 day) amendment of section, see §§ 1082(a), 1083 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). For temporary (90 day) amendment of section, see § 1162(c) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725). For temporary (90 day) amendment of section, see § 1162(c) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236). For temporary (90 day) amendment of section, see § 2(c) of Owner-Occupant Residential Tax Credit and Homestead Deduction Clarification Emergency Act of 2004 (D.C. Act 15-374, February 24, 2004, 51 DCR 2618). For temporary (90 day) amendment of section, see § 2(d) 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 §§ 2(d), 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(b) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-21, March 16, 2001, 48 DCR 2703). For temporary (225 day) amendment of section, see § 2(c) of Owner-Occupant Residential Tax Credit and Homestead Deductions Temporary Act of 2004 (D.C. Law 15-159, May 18, 2004, law notification 51 DCR 5699). For temporary (225 day) amendment of section, see § 2(d) 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). For temporary (225 day) amendment of section, see § 2(b) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-4, June 13, 2001, law notification 48 DCR 5912). D.C. Law 18-111 rewrote subsec. (a), which had read as follows: “(a)(1) For purposes of levying the real property tax during a tax year, the Mayor shall deduct $64,000, increased annually, beginning October 1, 2008, 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), from the assessed value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back. (2) This subsection shall apply as of October 1, 2003.” D.C. Law 17-20, in subsec. (a), substituted “$64,000, increased annually, beginning October 1, 2008, 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),” for “$60,000”. D.C. Law 16-98, in subsec. (a), substituted “$63,000, increased annually, beginning October 1, 2007, 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),” for “$60,000”. D.C. Law 16-33, in subsec. (a), substituted “$60,000” for “$38,000”, and substituted “assessed value” for “estimated market value”. D.C. Law 15-205 rewrote subsec. (a) which had read as follows: “(a) For purposes of levying the real property tax during a tax year, the Mayor shall deduct $38,000 from the estimated market value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.” D.C. Law 15-135, in subsec. (a), substituted “$38,000” for “$30,000”. D.C. Law 15-105, in the section name line, validated a previously made technical correction. D.C. Law 14-147 rewrote the section. 1973 Ed., § 47-659.1. 1981 Ed., § 47-850. This section is referenced in § 47-802, § 47-820, § 47-849, § 47-850.02, § 47-850.03, § 47-863, § 47-864, § 47-1806.09, and § 47-3503.
Sourced from the DC Council Open Law Library (public domain).
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