Will I have to pay DC taxes?

[msague]

I am a resident of Florida where I live more than 7 months out of the year.  I don't own property.  When I am there I stay with my elderly parents.  The rest of the year I am in Washington, DC.  I want to buy a small apartment there for when I am there for 4-5 months.  I know I won't be able to take the Homestead Exemption on the property taxes since it won't be my primary residence, but will I have to pay taxes to DC?  I don't plan to rent the apartment so there won't be income.  But I am concerned having a property there will make me a "resident" and I'll have to pay income tax for my job in FL.  Thanks for any info you can provide.

[SweetieJean]

A DC Resident is an individual that maintains a place of abode within DC for 183 days or more. If the individual is domiciled in the state at any time, you are considered to be a DC resident. 

[msague]

So, I wouldn’t because I am in DC less than 183 days? Or does it mean I would have to pay taxes because owning means “maintaining”? Thanks!

[ErnieS0]

You would be a DC statutory resident If you bought an apartment in D.C. regardless of how many days you spent there.

As tax guru @SweetieJean said, a DC Resident is an individual that maintains a place of abode within DC for 183 days or more.

Becoming a statutory resident means you would have to pay D.C. income tax.

What is the meaning of statutory residency?