{"data":{"id":"us-dc/d.c.-code-47-849","jurisdiction":"us-dc","citation":"D.C. Code § 47-849","heading":"Residential property tax relief — Definitions.","body":"For purposes of §§ 47-850 through 47-850.04, the term:\n\n(1)\n“Residence” means the principal place of residence within the District of an individual, shareholder, or member, who is domiciled in the District.\n\n(2)\n“Homestead” means:\n(A)\nIn the case of real property improved by a house or a condominium, an individual’s residence that:\n(i)\nComprises a dwelling unit;\n(ii)\nIs Class 1A or 1B Property, as defined in § 47-813(c-9)(2), that contains not more than 5 dwelling units therein; and\n(iii)\n(I)\nIs owned in whole or in part by the individual; or\n(II)\nIs 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).\n(B)\n(i)\nIn 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:\n(I)\nComprises a dwelling unit; and\n(II)\nBy 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.\n(ii)\nFor 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).","path":["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."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-849","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"a787b5e99a651d25fb1e49dc463b73f694f7dada95ab73e400e57dea3b69aade","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-848","next":"us-dc/d.c.-code-47-850"},"notice":"GroundRules: Original legal text. Not legal advice."}