District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-850.03: Residential property tax relief — Transfer of homestead to revocable trust.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 8. Real Property Assessment and Tax.
Subchapter II. Authority and Procedure to Establish Real Property Tax Rates.

The eligibility of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the residence of the applicant-grantor before and after the transfer.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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