Repealed.
(Sept. 3, 1974, Pub. L. 93-407, title IV, § 426a; as added Mar. 17, 1993, D.C. Law 9-241, § 2(e), 40 DCR 629; Sept. 30, 1993, D.C. Law 10-25, § 103, 40 DCR 5489; Mar. 23, 1994, D.C. Law 10-98, § 2, 41 DCR 531; June 14, 1994, D.C. Law 10-127, § 5(f), 41 DCR 2050; May 16, 1995, D.C. Law 10-255,§ 42, 41 DCR 5193; Mar. 29, 1996, D.C. Law 11-109, § 2, 43 DCR 526; Apr. 18, 1996, D.C. Law 11-110, § 53, 43 DCR 530; Apr. 9, 1997, D.C. Law 11-194, § 2, 43 DCR 4557; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 22, 1997, D.C. Law 11-269, §§ 2(a), (b), 43 DCR 6868; Oct. 23, 1997, D.C. Law 12-40, § 101(e), 44 DCR 4859; Mar. 7, 2000, D.C. Law 13-55, § 2, 46 DCR 8868; Oct. 19, 2000, D.C. Law 13-172, § 2405, 47 DCR 6308; June 9, 2001, D.C. Law 13-305, § 502(r), 48 DCR 334; June 19, 2001, D.C. Law 13-313, § 16(a), 48 DCR 1873; Oct. 3, 2001, D.C. Law 14-28, § 2002(f), 48 DCR 6981; Oct. 26, 2001, D.C. Law 14-42, § 10(d), 48 DCR 7612; Apr. 4, 2003, D.C. Law 14-282, § 11(h), 50 DCR 896; June 5, 2003, D.C. Law 14-307, § 1303(c), 49 DCR 11664; Mar. 13, 2004, D.C. Law 15-105, § 26(c)(3), 51 DCR 881; Dec. 7, 2004, D.C. Law 15-205, § 1162(a), 51 DCR 8441; Apr. 13, 2005, D.C. Law 15-354, § 73(b)(3), 52 DCR 2638; Sept. 19, 2006, D.C. Law 16-159, § 2(b), 53 DCR 5385; Aug. 15, 2008, D.C. Law 17-216,§ 4(c), 55 DCR 7500; Aug. 16, 2008, D.C. Law 17-219, § 7015, 55 DCR 7598; Mar. 25, 2009, D.C. Law 17-353, § 121, 56 DCR 1117; April 8, 2011, D.C. Law 18-363, § 2(b)(2), 58 DCR 963.)
1981 Ed., § 47-825.1.
This section is referenced in § 47-820, § 47-824, § 47-825.01a, § 47-825.02, § 47-825.03, § 47-831, § 47-845.01, § 47-893, and § 47-1005.01.
District of Columbia administration, board and commission members, compensation, see § 1-611.08.
Nominees and candidates for public office, disclosure of conflicts of interest, see § 1-1106.02.
D.C. Law 18-363, which took effect on April 8, 2011, included a repeal of this section. D.C. Act 19-33, which went into effect on March 15, 2011, and D.C. Acts 19-76, 19-169, 19-256, and D.C. Laws 19-9, 19-75, and D.C. Law 19-155 delayed the applicability of D.C. Law 18-363 until August 24, 2012.
Applicability of D.C. Law 18-363: Section 3a of D.C. Law 18-363, as added by D.C. Law 19-155, § 4, provided: “Sec. 3a. Applicability; transition.
“(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.
“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”
On August 24, 2012, the repeal of this section went into effect pursuant to D.C. Law 18-363, § 2(b), D.C. Law 19-155, § 4, D.C. Resolutions 19-479 and 19-488, effective July 10, 2012 ( 59 DCR 9169 and 59 DCR 9178, respectively), and Mayor’s Order 2012-135, dated August 24, 2012. Accordingly, this section was repealed as of August 24, 2012.
Section 114(a) of D.C. Law 19-171, effective September 26, 2012, purported to amend this section; however, the section was, and remains, repealed.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 8 - Real Property Assessment and Tax
Subchapter II - Authority and Procedure to Establish Real Property Tax Rates
§ 47–811. Levy and disposition of tax; payment; penalty for nonpayment
§ 47–811.01. Real property tax amnesty. [Repealed]
§ 47–811.02. Overpayment; credit or refund; interest
§ 47–811.03. Real property tax abatement for certain commercial properties
§ 47–811.04. Abatement of penalty and interest; compromise
§ 47–812. Establishment of rates
§ 47–814. Rules and regulations
§ 47–815. Submission of estimated assessment roll
§ 47–816. Submission on exempt property
§ 47–817. Comparison of rates and burdens
§ 47–818. Adoption of enumerated reports as comparison. [Repealed]
§ 47–818.01. Adoption of enumerated reports as comparison
§ 47–819. Compilation and publication of comparisons
§ 47–820. Assessments — Estimated assessment roll; frequency of assessments
§ 47–822. Assessments — Person in whose name assessment made; address and number to be used
§ 47–824. Assessments — Notice to taxpayer; contents
§ 47–825. Assessments — Board of Equalization and Review. [Repealed]
§ 47–825.01. Board of Real Property Assessments and Appeals. [Repealed]
§ 47–825.01a. Real Property Tax Appeals Commission
§ 47–825.02. Public Advocate for Assessments and Taxation. [Repealed]
§ 47–825.03. Applicability of certain provisions; hearings open to public
§ 47–828. Violations of assessment provisions
§ 47–830. New buildings; complaints and appeals
§ 47–831. Omitted properties; void assessments; notice and appeal
§ 47–832. Subdivisions made during January, February, March, April, May, or June
§ 47–834. Reassessment or redistribution — Subdivisions; notice and appeal; validity
§ 47–837. Railroad companies — Baltimore and Ohio or Washington Terminal
§ 47–838. Railroad companies — Baltimore and Potomac
§ 47–839. Reassessment powers and duties of Mayor
§ 47–840. Valuation of federal property — Real estate included; return to Congress
§ 47–841. Valuation of federal property — Secretary of Interior to designate persons and regulations
§ 47–842. Historic property tax relief — Assessment of officially designated buildings
§ 47–843. Historic property tax relief — Eligibility
§ 47–844. Historic property tax relief — Agreements for maintenance and use of buildings
§ 47–845. Tax deferral — Amount
§ 47–845.01. Tax deferral — Bureau of National Affairs
§ 47–845.02. Tax deferral — Low-income property owners
§ 47–845.03. Tax deferral — Low-income senior property owners
§ 47–846. Tax deferral — Homeowner whose adjusted gross income exceeds $20,000. [Repealed]
§ 47–846.01. Deferral or forgiveness of property tax
§ 47–847. Sale of tax delinquent property — Issuance of deed to District; redemption
§ 47–848. Sale of tax delinquent property — Transference of ownership
§ 47–849. Residential property tax relief — Definitions
§ 47–850. Residential property tax relief — Homestead deduction for houses and condominium units
§ 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust
§ 47–850.04. Residential property tax relief — No homestead when multiple homesteads claimed
§ 47–852. Residential property tax relief—Report on exemptions and deductions [Repealed]
§ 47–853. Residential property tax relief—Authorized annual adjustments [Repealed]
§ 47–854. Residential property tax relief—Forms, procedures and regulations [Repealed]
§ 47–855. Residential property tax relief—Applicability of provisions. [Repealed]
§ 47–856. Residential property tax relief—Severability of provisions. [Repealed]
§ 47–857.01. Tax abatements for new residential developments — Definitions
§ 47–857.09. Tax abatements for new residential developments — Abatement caps
§ 47–857.09a. Tax abatements for new residential developments — Notice and appeal rights
§ 47–857.10. Tax abatements for new residential developments — Regulations
§ 47–858.01. Tax abatements for homeowners in enterprise zones — Definitions
§ 47–858.02. Tax abatements for homeowners in enterprise zones — Requirements for tax abatement
§ 47–859.01. Tax abatements for new residential developments in NoMA — Definitions
§ 47–859.04. Tax abatements for new residential developments — Abatement caps
§ 47–859.04a. Tax abatements for new residential developments — Notice and appeal rights
§ 47–859.05. Tax abatements for new residential developments — Rules
§ 47–860. Tax abatement for affordable housing in high-need affordable housing areas
§ 47–860.01. Tax abatements for housing in downtown – Definitions
§ 47–860.02. Tax abatements for housing in downtown – Requirements
§ 47–860.03. Tax abatements for housing in downtown – Abatement period and caps