{"data":{"id":"us-dc/d.c.-code-42-3402.09","jurisdiction":"us-dc","citation":"D.C. Code § 42-3402.09","heading":"Property tax abatement.","body":"The Mayor shall not require the owner of a converted condominium unit occupied by a low-income tenant to pay real property tax for the unit. The proportionate value for a unit in a converted cooperative housing accommodation occupied by a low-income tenant shall be exempt from real property tax.","path":["Title 42. Real Property.","Chapter 34. Rental Housing Conversion and Sale.","Subchapter II. Conversion Procedures."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/42-3402.09","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"991d889167fdd3f58b81032d16030c2f88e0e52db9762e2283eafeaf73280e2f","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-42-3402.08","next":"us-dc/d.c.-code-42-3402.10"},"notice":"GroundRules: Original legal text. Not legal advice."}