There are three conditions under which you can claim the homestead exemption for property taxes in DC:
1) An application must be on file with the Office of Tax and Revenue;
2) The property must be occupied by the owner/applicant and contain no more than five dwelling units (including the unit occupied by the owner); and
3) The property must be the principal residence (domicile) of the owner/applicant.
That means you have to live at the location as your primary residence, Congressman Rangel (D-NY). The Post is reporting that the Congressman was successful in deducting the homestead exemption on the value of his home despite all this. Of course, this means he will have to fight Eleanor Holmes Norton in a no-holds-barred cage match to represent the District of Columbia in Congress. Frankly, I’m taking her, as she’s got tenacity up the ying yang.
So, cough it up, Congressman Rangel, you owe us some back taxes. Or we’ll send Representative Norton with a hammer and tongs.