If a claimant or member of the household uses part of the dwelling house for business purposes, or part of the dwelling house is rented to someone who is not a member of the household, property taxes accrued or amount of rent used in determining property taxes accrued shall be reduced by the amount of the deduction allowable for property taxes or rent on any District income or franchise tax return in determining the net income of the business or the net rental income.
If a claimant owns two (2) or more dwelling houses in the District during the calendar year, property taxes accrued shall be determined by multiplying by two (2) the amount of first-half taxes ordinarily due and payable in September of that year on the homes resided in by the claimant on December 31st of that year.
The Deputy Chief Financial Officer shall, upon the written request of a claimant, determine the value of a claimant's home for purposes of determining property taxes accrued when that home is an integral part of a larger unit, such as a multipurpose building or a multi-dwelling building.
In case of the death of one of the parties to a joint return after the claim is filed but before it is paid, the surviving spouse shall be deemed to be the claimant if the home was held as tenants by the entirety or as joint tenants.
The table to be provided for the individual entitled to claim this credit other than the elderly, blind, or disabled shall be identified as "Property Tax Credit Table A." The table to be provided for the elderly, blind, or disabled individuals entitled to claim this credit shall be identified as "Property Tax Credit Table B."
Table A amounts of household gross income shall be in increments of five hundred dollars ($ 500) for those households having gross household incomes of nine thousand nine hundred ninety-nine dollars ($ 9,999) or less, and in increments of one thousand ($ 1,000) for those households having household gross incomes from ten thousand dollars to twenty thousand dollars ($ 10,000 to $ 20,000). Table B amounts of household gross income shall be in increments of five hundred dollars ($ 500).
Table A shall be in increments of twenty dollars ($ 20) for the amounts of property taxes paid or rent constituting property taxes paid. Table B shall be in increments of ten dollars ($ 10) for the amounts of property taxes paid or rent constituting property taxes paid.
The product indicating the amount of relief in each cell in the tables shall be rounded to the nearest whole dollar.
In addition to the definitions set forth in D.C. Code § 47-1806.6(b), the following words and phrases shall have the meanings ascribed:
D.C. Mun. Regs. tit. 9, r. 9-113