Valuation adjustment for residential unit transfers tightened for first-time allotments within a specified transitional window. The amendment raises the triggering threshold in the proviso for transfers of a residential unit made by first-time allotment within the specified transitional window, provided the transfer consideration does not exceed the proviso's prescribed cap; it also supplies a statutory definition of residential unit as an independent housing unit with separate living, cooking and sanitary facilities, distinctly separated from other units and directly accessible without passing through another household's living space.