{"data":{"id":"us-dc/d.c.-code-47-850.03","jurisdiction":"us-dc","citation":"D.C. Code § 47-850.03","heading":"Residential property tax relief — Transfer of homestead to revocable trust.","body":"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of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the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.","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/47-850.03","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"7cedc083dc2608cfd097ceeb76552e3bd002e0833bf677066a7b81ff8c517b20","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-850.02","next":"us-dc/d.c.-code-47-850.04"},"notice":"GroundRules: Original legal text. Not legal advice."}