D.C. Code § 47-849: Residential property tax relief — Definitions.

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 house or a condominium, an individual’s residence that:

(i)

Comprises a dwelling unit;

(ii)

Is Class 1A or 1B Property, as defined in § 47-813(c-9)(2), that contains not more than 5 dwelling units therein; and

(iii)

(I)

Is owned in whole or in part by the individual; or

(II)

Is owned in whole by trustee under a special needs trust for the benefit of a beneficiary who is deemed to be the owner under § 47-802(5)(E).

(B)

(i)

In the case of real property owned by a cooperative housing association that is Class 1A or 1B Property, as defined in § 47-813(c-9)(2), a shareholder’s or member’s residence that:

(I)

Comprises a dwelling unit; and

(II)

By reason of his ownership of stock or membership certificate, a proprietary lease, or other evidence of membership, is occupied by right by the shareholder or member.

(ii)

For purposes of sub-subparagraph (i) of this subparagraph, a shareholder or member shall include the beneficiary of a special needs trust who is deemed to be the owner under § 47-802(5)(E).