Posts by Lachlan MacintoshLaw Clerk
The District of Columbia has become the latest jurisdiction to go after wealthy occupants of second homes who spend part of the year in D.C. but pay income tax elsewhere. A bill before the D.C. Council, B26-0802, would impose increased property taxes on residential properties worth roughly $2.6 million or more that are not rented at market rates or used as a primary residence. Here is what the bill does, why D.C. needed a new tax, and how it relates to D.C.'s uniquely worded residency test.