District Of Columbia Code § 47-849

Residential property tax relief — Definitions.
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For purposes of §§ 47-850 through 47-850.04 , the term:
“Residence” means the principal place of residence within the District of an individual, shareholder, or member, who is domiciled in the District.
“Homestead” means: In the case of real property improved by a house or a condominium, an individual’s residence that: Comprises a dwelling unit; Is Class 1 Property, as defined in § 47-813 , that contains not more than 5 dwelling units therein; and Is owned in whole or in part by the individual; or Is 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) .
In the case of real property owned by a cooperative housing association that is Class 1 Property, as defined under § 47-813 , a shareholder’s or member’s residence that: Comprises a dwelling unit; and By 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.
For 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) .

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