Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 8 - REAL PROPERTY ASSESSMENT AND TAX
Subchapter II - AUTHORITY AND PROCEDURE TO ESTABLISH REAL PROPERTY TAX RATES
Section 47-850.04 - Residential property tax relief - No homestead when multiple homesteads claimed

D.C. Code § 47-850.04

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Current through codified legislation effective June 1, 2024
Section 47-850.04 - Residential property tax relief - No homestead when multiple homesteads claimed

If an individual, shareholder or member claims more than one homestead in the same tax year, and has not timely notified the Mayor of all changes in eligibility, the Mayor shall disallow the deduction for all homesteads claimed by the individual, shareholder, or member.

D.C. Code § 47-850.04

June 25, 2002, D.C. Law 14-147, § 2(e), 49 DCR 4219; Mar. 13, 2004, D.C. Law 15-105, § 80(c)(4), 51 DCR 881.

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.