Residential property tax relief — Transfer of homestead to revocable trust.

Annotations

June 25, 2002, D.C. Law 14-147, § 2(e), 49 DCR 4219
Mar. 13, 2004, D.C. Law 15-105, § 80(c)(3), 51 DCR 881
Mar. 25, 2009, D.C. Law 17-345, § 2(d), 56 DCR 962
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.
For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2008 (D.C. Act 17-547, October 24, 2008, 55 DCR 11975).
For temporary (90 day) amendment, see § 2(d) of Real Property Tax Benefits Revision Congressional Review Emergency Act of 2008 (D.C. Act 17-435, July 16, 2008, 55 DCR 8268).
For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2007 (D.C. Act 17-145, October 17, 2007, 54 DCR 10748).
For temporary (90 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
Section 5(b) of D.C. Law 17-295 provided that the act shall expire after 225 days of its having taken effect.
Section 2(d) of D.C. Law 17-295 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.
Section 5(b) of D.C. Law 17-72 provided that the act shall expire after 225 days of its having taken effect.
Section 2(d) of D.C. Law 17-72 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.
For temporary (225 day) addition of section, see § 2(e) 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).
D.C. Law 17-345 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.
D.C. Law 15-105, in the section name line, validated a previously made technical correction.