1. (a) For purposes of computing taxes on real property in the District of Columbia, Class 1 Property shall be allowed a credit against the tax imposed under § 47-811.

2. (b) The credit shall not be allowed for a single dwelling unit owned as a condominium if the single dwelling unit:

   1. (1) Is located in a condominium building with 3 or fewer dwelling units; or
   2. (2) Receives trash collection services provided by the Mayor, other than collection of recyclable materials provided pursuant to Chapter 10 of Title 8 [§ 8-1001 et seq.].
3. (c) The credit shall be an amount equal to $60 and shall be adjusted annually beginning in the tax year beginning July 1, 1992, and ending June 30, 1993, and in each subsequent tax year, in accordance with subsection (d) of this section.
4. (d) The credit shall be adjusted annually by the addition to the prior tax year credit of an amount equal to the percentage increase in the local Consumer Price Index for all items during the calendar year in which the tax year begins, rounded to the nearest whole dollar.
5. (e) The amount of the credit allowed under this section shall not exceed the amount of property tax otherwise due.

6. (f) The Chief Financial Officer shall include in its periodic Tax Expenditure Review covering public works tax credits:

   1. (1) The estimated percentage of the cost of waste collection services covered by the condominium and cooperative trash collection real property tax credit; and
   2. (2) The median cost of commercial trash collection services reported to the Office of Tax and Revenue by apartment buildings filing mandatory income and expense reports.

History

Oct. 2, 1990, D.C. Law 8-180, § 3, 37 DCR 5039

Sept. 26, 1995, D.C. Law 11-52, § 108(a), 42 DCR 3684

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

June 9, 2001, D.C. Law 13-305, § 504(b), 48 DCR 334

June 5, 2003, D.C. Law 14-307, § 1303(g), 49 DCR 11664

Apr. 13, 2005, D.C. Law 15-354, § 73(b)(7), 52 DCR 2638

Mar. 21, 2025, D.C. Law 25-297, § 3

Editor's Notes

Application of Law 14-307: Section 1304 of D.C. Law 14-307 provided: “Sections 1302 and 1303 shall apply as of October 1, 2002.”

Emergency Legislation

For temporary (90 day) amendment of section, see §§ 1303(g) and 1304 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).

For temporary (90 day) amendment of section, see §§ 1303(g) and 1304 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).

For temporary (90 day) amendment of section, see §§ 1303(g) and 1304 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).

For temporary (90 day) amendment of section, see § 4(b) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary amendment of section, see § 108(a) of the Omnibus Budget Support Congressional Review Emergency Act of 1995 (D.C. Act 11-124, July 27, 1995, 42 DCR 4160).

For temporary (90 days) amendment of this section, see § 7191(a) of Fiscal Year 2026 Budget Support Emergency Act of 2025 (D.C. Act 26-146, Sept. 3, 2025, 72 DCR 9623).

For temporary (90 days) amendment of this section, see § 7191(a) of Fiscal Year 2026 Budget Support Congressional Review Emergency Act of 2025 (D.C. Act 26-210, Nov. 24, 2025, 72 DCR 13514).

Temporary Legislation

For temporary (225 day) amendment of section, see § 4(c) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

Effect of Amendments

D.C. Law 15-354, in subsec. (b), validated a previously made technical correction.

D.C. Law 14-307 rewrote subsec. (a); and in subsec. (b), deleted “or a single dwelling unit that is owned by a member of a homeowners association if the condominium or” following “condominium”.

D.C. Law 13-305, in subsec. (d), substituted “percentage increase in the local Consumer Price Index for all items” for “percentage increase in the Consumer Price Index for All Urban Consumers (‘CPI-U’) for all items, in the Washington, D.C. Standard Metropolitan Statistical Area,”.

Prior Codifications

1981 Ed., § 47-872.

Applicability

Applicability of D.C. Law 25-297: § 4 of D.C. Law 25-297 provided that the amendment to this section by § 3 of D.C. Law 25-297 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Section 7191 of D.C. Act 26-146 amended Section 4 of D.C. Law 25-297, thus removing the applicability limitation. Therefore the amendment to this section by §3 of D.C. Law 25-297 has been implemented.

Section 7191 of D.C. Act 26-210 amended Section 4 of D.C. Law 25-297, thus removing the applicability limitation. Therefore the amendment to this section by §3 of D.C. Law 25-297 has been implemented.

Section 7191 of D.C. Law 26-55 amended Section 4 of D.C. Law 25-297, thus removing the applicability limitation. Therefore the amendment to this section by §3 of D.C. Law 25-297 has been implemented.