03. Residential property tax relief — Transfer of homestead to revocable trust. 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of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the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. (June 25, 2002, D.C. Law 14-147, § 2(e), 49 DCR 4219; Mar. 13, 2004, D.C. Law 15-105, § 80(c)(3), 51 DCR 881; Mar. 25, 2009, D.C. Law 17-345, § 2(d), 56 DCR 962.) Effect of Amendments D.C. Law 15-105, in the section name line, validated a previously made technical correction. D.C. Law 17-345 substituted '47-850.01 and for the credit provided in § 47-864.01' for '47-850.01'. Emergency Legislation For temporary (90 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2007 (D.C. ax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219). For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2007 (D.C. Act 17-145, October 17, 2007, 54 DCR 10748). For temporary (90 day) amendment, see § 2(d) of Real Property Tax Benefits Revision Congressional Review Emergency Act of 2008 (D.C. Act 17-435, July 16, 2008, 55 DCR 8268). For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2008 (D.C. Act 17-547, October 24, 2008, 55 DCR 11975). Temporary Legislation For temporary (225 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997). Section 2(d) of D.C. Law 17-72 substituted '47-850.01 and for the credit provided in § 47-864.01' for '47-850.01'. Section 5(b) of D.C. Law 17-72 provided that the act shall expire after 225 days of its having taken effect. Section 2(d) of D.C. Law 17-295 substituted '47-850.01 and for the credit provided in § 47-864.01' for '47-850.01'. Section 5(b) of D.C. he act shall expire after 225 days of its having taken effect. Section 2(d) of D.C. Law 17-295 substituted '47-850.01 and for the credit provided in § 47-864.01' for '47-850.01'. Section 5(b) of D.C. Law 17-295 provided that the act shall expire after 225 days of its having taken effect. Editor's Notes Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
District of Columbia Legal Code