(a) Sections 47-858.01 through 47-858.04 shall apply for tax years beginning on or after October 1, 2002.
(b) On or after the first day of the tax year for which the qualification for an abatement is certified, the Mayor shall certify to the Office of Tax and Revenue a list of the qualified properties which specifies the exact parcel subject to abatement, an estimate of the abatement, and a statement that the property owner qualifies.
(c) The abatement shall be computed by the Office of Tax and Revenue by comparing the current assessment of the qualified property for the first year that the property is qualified or the assessment in any succeeding year and comparing it to the assessment in the base year. The abatement percentage shall be applied to the difference between base year assessment and the current year’s assessment for each tax year. The Mayor shall certify to the Office of Tax and Revenue that each property owner and each property qualifies for the program annually regarding income levels.
(Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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