Tax Relief and Tax Credits Trash Credit A trash credit deduction may be issued for owners of condominiums, cooperative dwelling units, or certain homeowners who pay for garbage collection instead of receiving city garbage service. The trash credit is $96 for 2009. In order to qualify, the following circumstances must be met: The property must be either: 1) a single dwelling unit owned as a condominium; 2) a single dwelling unit that is owned by a member of a homeowner association; or 3) a cooperative dwelling unit. The dwelling unit must be located in a condominium building or a cooperative housing association building with more than four dwelling units. The housing association, condominium, and cooperative housing association must not receive trash collection services from the District of Columbia. The property must be occupied by the owner and used for non-transient residential purposes.