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The DC Code: § 42-3402.09 Property tax abatement.

Index42 Real Property. (Refs & Annos)

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.

Historical and Statutory

Prior Codifications 1981 Ed., § 45-1617. Temporary Amendments of Section For temporary (225 day) amendment of section, see § 3(f) of Rental Housing Conversion and Sale Act of 1980 Temporary Extension Amendment Act of 1994 (D.C. Law 10-176, September 22, 1994, law notification 41 DCR 6706). Emergency Act Amendments For temporary amendment of section, see § 3(f) of the Rental Housing Conversion and Sale Act of 1980 Reenactment and Amendment Emergency Act of 1994 (D.C. Act 10-285, July 8, 1994, 41 DCR 4904). For temporary amendment of section, see § 3(f) of the Rental Housing Conversion and Sale Act of 1980 Reenactment and Amendment Emergency Act of 1995 (D.C. Act 11-47, May 4, 1995, 42 DCR 2410) and § 3(f) of the Rental Housing Conversion and Sale Act of 1980 Reenactment and Amendment Congressional Recess Emergency Act of 1995 (D.C. Act 11-96, July 19, 1995, 42 DCR 3837). Legislative History of Laws For legislative history of D.C. Law 3-86, see Historical and Statutory Notes following § 42-3401.01. For legislative history of D.C. Law 10-144, see Historical and Statutory Notes following § 42-3405.03a. For legislative history of D.C. Law 11-31, see Historical and Statutory Notes following § 42-3405.03b. Miscellaneous Notes Reenactment of Law 3-86: See Historical and Statutory Notes following § 42- 3401.01. Amendment of section by Law 10-144: Section 2(f) of D.C. Law 10-144 purported to amend this section to read as follows: "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." DC CODE § 42-3402.09 Current through December 11, 2012

Credits

(Sept. 10, 1980, D.C. Law 3-86, § 209, 27 DCR 2975; Sept. 6, 1995, D.C. Law 11-31, § 3(f), 42 DCR 3239.)