District Of Columbia Code § 47-850.03

Residential property tax relief — Transfer of homestead to revocable trust.
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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of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the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.

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