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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-1. INCOME AND FRANCHISE TAXES |
Section 9-113. PROPERTY TAX CREDIT
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113.1If a claimant or member of the household uses part of the dwelling house for business purposes, or part of the dwelling house is rented to someone who is not a member of the household, property taxes accrued or amount of rent used in determining property taxes accrued shall be reduced by the amount of the deduction allowable for property taxes or rent on any District income or franchise tax return in determining the net income of the business or the net rental income.
113.2If a claimant owns two (2) or more dwelling houses in the District during the calendar year, property taxes accrued shall be determined by multiplying by two (2) the amount of first-half taxes ordinarily due and payable in September of that year on the homes resided in by the claimant on December 31st of that year.
113.3The Deputy Chief Financial Officer shall, upon the written request of a claimant, determine the value of a claimant's home for purposes of determining property taxes accrued when that home is an integral part of a larger unit, such as a multipurpose building or a multi-dwelling building.
113.4In case of the death of one of the parties to a joint return after the claim is filed but before it is paid, the surviving spouse shall be deemed to be the claimant if the home was held as tenants by the entirety or as joint tenants.
113.5The table to be provided for the individual entitled to claim this credit other than the elderly, blind, or disabled shall be identified as "Property Tax Credit Table A." The table to be provided for the elderly, blind, or disabled individuals entitled to claim this credit shall be identified as "Property Tax Credit Table B."
113.6Table A amounts of household gross income shall be in increments of five hundred dollars ($ 500) for those households having gross household incomes of nine thousand nine hundred ninety-nine dollars ($ 9,999) or less, and in increments of one thousand ($ 1,000) for those households having household gross incomes from ten thousand dollars to twenty thousand dollars ($ 10,000 to $ 20,000). Table B amounts of household gross income shall be in increments of five hundred dollars ($ 500).
113.7Table A shall be in increments of twenty dollars ($ 20) for the amounts of property taxes paid or rent constituting property taxes paid. Table B shall be in increments of ten dollars ($ 10) for the amounts of property taxes paid or rent constituting property taxes paid.
113.8The product indicating the amount of relief in each cell in the tables shall be rounded to the nearest whole dollar.
113.9In addition to the definitions set forth in D.C. Code § 47-1806.6(b), the following words and phrases shall have the meanings ascribed:
(a) Household income includes household gross income received by all individual members of a household during the calendar year while such individuals were members of the household;
(b) Members of a household means all members of one household, whether or not they are related. For example, two (2) or more unrelated individuals sharing an apartment constitute the members of a household;
(c) Gifts from nongovernmental sources shall not include any amounts received by a recipient who is required to perform some act or render some service as a condition for the receipt of the gift;
(d) Dwelling house means the structure where the claimant resides or has his or her principal place of abode whether or not he or she is domiciled in the District; and
(e) Claimant shall not include any individual who is absent from his or her home(s) in the District for more than one hundred eighty (180) days in the calendar year which the claim is made, or any individual under sixty-five (65) years of age who is claimed as a dependent on any federal, State, or District income tax return during the year for which a claim is made.