D.C. Code tit. 42 § 42-3402.09
Property tax abatement.
Operative Text
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.
Under D.C. Code § 42-3401.01 et seq. § 42-3402.09, owners of converted condominium units occupied by low-income tenants are relieved from paying real property tax on those units. Similarly, the proportionate share of value attributable to a converted cooperative housing unit occupied by a low-income tenant is exempt from real property taxation. This provision is designed to reduce the financial burden on property owners who house low-income residents in converted buildings.
Plain English — not legal advice.
D.C. Code § 42-3401.01 et seq. § 42-3402.09 provides a real property tax abatement for owners of converted condominium or cooperative units when those units are occupied by qualifying low-income tenants. Compliant operators typically document tenant income eligibility and apply for the applicable tax exemption through the District's tax authorities to ensure the abatement is properly reflected in their tax obligations. Maintaining accurate records of tenant occupancy and income status is a common practice for owners seeking to benefit from this provision.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
D.C. Code § 42-3401.01 et seq. § 42-3402.09 establishes that low-income tenants occupying converted condominium or cooperative units may indirectly benefit from a real property tax exemption applied to their unit. While the tax obligation falls on the property owner rather than the tenant, tenants who believe they qualify as low-income under this provision may wish to confirm their status with their landlord or a tenant-rights organization. Tenants can also contact the District of Columbia's housing agencies or a local tenant advocacy group to learn more about how this exemption interacts with their housing situation.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 13, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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