Subchapter IV. Condominium and Cooperative Trash Collection Tax Credit.

§ 47–871. Definitions.

For the purposes of this subchapter, the term:

(1) “Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d); and

(2) “Homeowners association” means a mandatory membership association of owners of residential real property created and formed pursuant to a recorded instrument including a declaration of covenants, limitations, and conditions, which subjects property within the homeowners association to certain restrictive covenants.

§ 47–872. Computation of tax; annual adjustment; limitations.

(a) For purposes of computing taxes on real property in the District of Columbia, Class 1 Property shall be allowed a credit against the tax imposed under § 47-811.

(b) The credit shall not be allowed for a single dwelling unit owned as a condominium if the single dwelling unit:

(1) Is located in a condominium building with 3 or fewer dwelling units; or

(2) Receives trash collection services provided by the Mayor, other than collection of recyclable materials provided pursuant to Chapter 10 of Title 8 [§ 8-1001 et seq.].

(c) The credit shall be an amount equal to $60 and shall be adjusted annually beginning in the tax year beginning July 1, 1992, and ending June 30, 1993, and in each subsequent tax year, in accordance with subsection (d) of this section.

(d) The credit shall be adjusted annually by the addition to the prior tax year credit of an amount equal to the percentage increase in the local Consumer Price Index for all items during the calendar year in which the tax year begins, rounded to the nearest whole dollar.

(e) The amount of the credit allowed under this section shall not exceed the amount of property tax otherwise due.

(f) Not Funded.

(Oct. 2, 1990, D.C. Law 8-180, § 3, 37 DCR 5039; Sept. 26, 1995, D.C. Law 11-52, § 108(a), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 504(b), 48 DCR 334; June 5, 2003, D.C. Law 14-307, § 1303(g), 49 DCR 11664; Apr. 13, 2005, D.C. Law 15-354, § 73(b)(7), 52 DCR 2638; Mar. 21, 2025, D.C. Law 25-297, § 3, 72 DCR 720.)

Prior Codifications

1981 Ed., § 47-872.

Effect of Amendments

D.C. Law 13-305, in subsec. (d), substituted “percentage increase in the local Consumer Price Index for all items” for “percentage increase in the Consumer Price Index for All Urban Consumers (‘CPI-U’) for all items, in the Washington, D.C. Standard Metropolitan Statistical Area,”.

D.C. Law 14-307 rewrote subsec. (a); and in subsec. (b), deleted “or a single dwelling unit that is owned by a member of a homeowners association if the condominium or” following “condominium”.

D.C. Law 15-354, in subsec. (b), validated a previously made technical correction.

Applicability

Applicability of D.C. Law 25-297: § 4 of D.C. Law 25-297 provided that the amendment to this section by § 3 of D.C. Law 25-297 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Emergency Legislation

For temporary amendment of section, see § 108(a) of the Omnibus Budget Support Congressional Review Emergency Act of 1995 (D.C. Act 11-124, July 27, 1995, 42 DCR 4160).

For temporary (90 day) amendment of section, see § 4(b) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary (90 day) amendment of section, see §§ 1303(g) and 1304 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).

For temporary (90 day) amendment of section, see §§ 1303(g) and 1304 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).

For temporary (90 day) amendment of section, see §§ 1303(g) and 1304 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).

Temporary Legislation

For temporary (225 day) amendment of section, see § 4(c) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

Editor's Notes

Application of Law 14-307: Section 1304 of D.C. Law 14-307 provided: “Sections 1302 and 1303 shall apply as of October 1, 2002.”

§ 47–873. Computation of tax; annual adjustment; limitations — Cooperative housing associations.

(a) For purposes of computing taxes on real property in the District of Columbia, Class 1A or 1B Property owned by a cooperative housing association shall be allowed a credit against the tax imposed under § 47-811.

(b) The credit shall not be allowed for Class 1A or 1B Property owned by a cooperative housing association if the Class 1A or 1B Property:

(1) Has 3 or fewer dwelling units; or

(2) Receives trash collection services provided by the Mayor other than the collection of recyclable materials provided pursuant to Chapter 10 of Title 8.

(c) The credit shall be an amount equal to $60 multiplied by the number of dwelling units that are occupied by the shareholders or members of the cooperative housing association. The credit shall be adjusted annually beginning in the tax year beginning July 1, 1992, and ending June 30, 1993, and in each subsequent tax year, in accordance with subsection (d) of this section.

(e) The amount of the credit allowed under this section shall not exceed the amount of property tax otherwise due.

(Oct. 2, 1990, D.C. Law 8-180, § 4, 37 DCR 5039; Sept. 26, 1995, D.C. Law 11-52, § 108(b), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 504(c), 48 DCR 334; June 5, 2003, D.C. Law 14-307, § 1303(h), 49 DCR 11664; Sept. 18, 2024, D.C. Law 25-217, § 7243(d)(1)(F), 71 DCR 9990.)

Prior Codifications

1981 Ed., § 47-873.

Effect of Amendments

D.C. Law 14-307 rewrote subsec. (a); and in subsec. (b), substituted “Class 1 Property” for “improved residential real property” in two different places.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7243(d)(1) of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406).

For temporary (90 day) amendment of section, see § 4(c) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary (90 day) amendment of section, see §§ 1303(h) and 1304 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).

For temporary (90 day) amendment of section, see §§ 1303(h) and 1304 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).

For temporary (90 day) amendment of section, see §§ 1303(h) and 1304 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).

Temporary Legislation

For temporary (225 day) amendment of section, see § 4(d) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

Editor's Notes

Application of Law 14-307: Section 1304 of D.C. Law 14-307 provided: “Sections 1302 and 1303 shall apply as of October 1, 2002.”

§ 47–874. Regulations.

The Chief Financial Officer may promulgate regulations to carry out the purpose of this chapter and amend or repeal any existing regulations promulgated to carry out the purpose of this chapter.

(Oct. 2, 1990, D.C. Law 8-180, § 5, 37 DCR 5039; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 3, 2001, D.C. Law 14-28, § 2002(h), 48 DCR 6981.)

Prior Codifications

1981 Ed., § 47-874.

Effect of Amendments

D.C. Law 14-28 rewrote the section.

Emergency Legislation

For temporary (90 day) amendment of section, see § 2(h) of Real Property Tax Assessment Transition Emergency Act of 2001 (D.C. Act 14-44, April 18, 2001, 48 DCR 3844).

For temporary (90 day) amendment of section, see § 2(h) of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659).

Temporary Legislation

For temporary (225 day) amendment of section, see § 2(h) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093).

§ 47–875. Applicability of other provisions to this chapter.

The provisions of Chapter 41, §§ 47-4310 and 47-4311, §§ 47-4431 through 47-4440, and § 47-4452(a) shall apply to this chapter. No other provisions of chapters 42, 43 and 44 shall apply to this chapter.

(Apr. 4, 2003, D.C. Law 14-282, § 11(m), 50 DCR 896.)

Emergency Legislation

For temporary (90 day) addition of this section, see § 12(m) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) addition of this section, see § 12(m) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) addition of this section, see § 12(m) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

Temporary Legislation

For temporary (225 day) addition of section, see § 12(m) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) addition of section, see § 12(m) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

§ 47–876. Costs for records and data; miscellaneous charges.

The Mayor may establish and collect costs related to the compilation and production of records, data, and maps in electronic media or tangible formats. The Mayor may also establish and collect charges, including royalties, pursuant to a contract, for goods and services and the licensing of intellectual property rights. Costs and charges collected under this section shall be deposited into the Recorder of Deeds Automation Fund under § 42-1214.

(Apr. 4, 2003, D.C. Law 14-282, § 11(m), 50 DCR 896; Dec. 13, 2017, D.C. Law 22-33, § 7273(a), 64 DCR 7652.)

Section References

This section is referenced in § 42-1214.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7273(a) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).

For temporary (90 days) amendment of this section, see § 7273(a) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).

For temporary (90 day) addition of this section, see § 12(m) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) addition of this section, see § 12(m) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) addition of this section, see § 12(m) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

Temporary Legislation

For temporary (225 day) addition of section, see § 12(m) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) addition of section, see § 12(m) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

§ 47–877. Appeals under this chapter.

Petitions and appeals under this chapter shall not be deemed adjudicated cases for the purposes of §§ 2-1831.01 through 2-1831.16.

(Apr. 4, 2003, D.C. Law 14-282, § 11(m), 50 DCR 896.)

Emergency Legislation

For temporary (90 day) addition of this section, see § 12(m) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) addition of this section, see § 12(m) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) addition of this section, see § 12(m) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

Temporary Legislation

For temporary (225 day) amendment of section, see § 12(m) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) amendment of section, see § 12(m) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).