D.C. Code § 42-3402.09

Current through codified legislation effective October 30, 2024

Section 42-3402.09 - Property tax abatement

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.

D.C. Code § 42-3402.09

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.

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."