Code of the District of Columbia

§ 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.


(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.)

Prior Codifications

1981 Ed., § 45-1617.

Emergency Legislation

For temporary amendment of section, see § 3(f) of the Rental Housing Conversion and Sale Act of 1980 Reenactment and Amendment Emergency Act of 1994 (D.C. Act 10-285, July 8, 1994, 41 DCR 4904).

For temporary amendment of section, see § 3(f) of the Rental Housing Conversion and Sale Act of 1980 Reenactment and Amendment Emergency Act of 1995 (D.C. Act 11-47, May 4, 1995, 42 DCR 2410) and § 3(f) of the Rental Housing Conversion and Sale Act of 1980 Reenactment and Amendment Congressional Recess Emergency Act of 1995 (D.C. Act 11-96, July 19, 1995, 42 DCR 3837).

Temporary Legislation

For temporary (225 day) amendment of section, see § 3(f) of Rental Housing Conversion and Sale Act of 1980 Temporary Extension Amendment Act of 1994 (D.C. Law 10-176, September 22, 1994, law notification 41 DCR 6706).

Editor's Notes

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.”