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D.C. Code § 47-850.03

Residential property tax relief — Transfer of homestead to revocable trust.

Official textus-dc/statcode.dccouncil.gov
Summarize

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of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the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

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-837 · Railroad companies — Baltimore and Ohio or Washington Terminal.
  2. 47-838 · Railroad companies — Baltimore and Potomac.
  3. 47-839 · Reassessment powers and duties of Mayor.
  4. 47-840 · Valuation of federal property — Real estate included; return…
  5. 47-841 · Valuation of federal property — Secretary of Interior to…
  6. 47-842 · Historic property tax relief — Assessment of officially…
  7. 47-843 · Historic property tax relief — Eligibility.
  8. 47-844 · Historic property tax relief — Agreements for maintenance and…
  9. 47-845 · Tax deferral — Amount.
  10. 47-845.01 · Tax deferral — Bureau of National Affairs.
  11. 47-845.02 · Tax deferral — Low-income property owners.
  12. 47-845.03 · Tax deferral — Low-income senior property owners.
  13. 47-846 · Tax deferral — Homeowner whose adjusted gross income exceeds…
  14. 47-846.01 · Deferral or forgiveness of property tax.
  15. 47-847 · Sale of tax delinquent property — Issuance of deed to…
  16. 47-848 · Sale of tax delinquent property — Transference of ownership.
  17. 47-849 · Residential property tax relief — Definitions.
  18. 47-850 · Residential property tax relief — Homestead deduction for…
  19. 47-850.01 · Residential property tax relief — Homestead deduction for…
  20. 47-850.02 · Residential property tax relief — One-time filing,…
  21. 47-850.03 · Residential property tax relief — Transfer of homestead to…
  22. 47-850.04 · Residential property tax relief — No homestead when…
  23. 47-851 · Residential property tax relief — report on assessment changes…
  24. 47-852 · Residential property tax relief—Report on exemptions and…
  25. 47-853 · Residential property tax relief—Authorized annual adjustments
  26. 47-854 · Residential property tax relief—Forms, procedures and…
  27. 47-855 · Residential property tax relief—Applicability of provisions.
  28. 47-856 · Residential property tax relief—Severability of provisions.
  29. 47-857.01 · Tax abatements for new residential developments —…
  30. 47-857.02 · Tax abatements for new residential developments —…
  31. 47-857.03 · Tax abatements for new residential developments — Tax…
  32. 47-857.04 · Tax abatements for new residential developments — Tax…
  33. 47-857.05 · Tax abatements for new residential developments — Tax…
  34. 47-857.06 · Tax abatements for new residential developments — Tax…
  35. 47-857.07 · Tax abatements for new residential developments — Tax…
  36. 47-857.08 · Tax abatements for new residential developments — Tax…
  37. 47-857.09 · Tax abatements for new residential developments — Abatement…
  38. 47-857.10 · Tax abatements for new residential developments —…
  39. 47-857.11 · Tax abatements for nonprofit organizations locating in…
  40. 47-857.12 · Tax abatements for nonprofit organizations locating in…
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