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

D.C. Code § 47-850.04: Residential property tax relief — No homestead when multiple homesteads claimed.

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.

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.

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

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