District of Columbia Code
Chapter 8 - Real Property Assessment and Tax
Subchapter II - Authority and Procedure to Establish Real Property Tax Rates

§ 47–820.01. Assessments — Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules - (a) Except as otherwise provided by subsection (b) of this...

§ 47–820.02. Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules - (a) Except as otherwise provided in subsection (b) of this...

§ 47–821. Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners - (a) The Mayor shall assess all real property, identifying separately...

§ 47–822. Assessments — Person in whose name assessment made; address and number to be used - (a) All real property, except as hereinafter provided, shall be...

§ 47–823. Assessments — Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values - (a)(1) The Mayor shall compile the estimated assessment roll and,...

§ 47–824. Assessments — Notice to taxpayer; contents - (a) Except as provided in subsection (b) of this section,...

§ 47–825. Assessments — Board of Equalization and Review. [Repealed] - Repealed. (Mar. 17, 1993, D.C. Law 9-241, § 2(d), 40...

§ 47–825.01. Board of Real Property Assessments and Appeals. [Repealed] - Repealed. (Sept. 3, 1974, Pub. L. 93-407, title IV, §...

§ 47–825.01a. Real Property Tax Appeals Commission - (a)(1)(A) There is established the Real Property Tax Appeals Commission...

§ 47–825.02. Public Advocate for Assessments and Taxation. [Repealed] - [Repealed]. (May 22, 1997, D.C. Law 11-269, § 2(c), 43...

§ 47–825.03. Applicability of certain provisions; hearings open to public - (a) Notwithstanding any other law, § 47-825.01(d)(5) [repealed], the second...

§ 47–826. Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses. [Repealed] - Repealed. (Sept. 3, 1974, 88 Stat. 1056, Pub. L. 93-407,...

§ 47–827. Class actions - Within 1 year after September 3, 1974, the Superior Court...

§ 47–828. Violations of assessment provisions - Any person who shall refuse or knowingly neglect to perform...

§ 47–829. Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals - (a)(1) In addition to the annual assessment of real property...

§ 47–830. New buildings; complaints and appeals - (a) Any owner aggrieved by any supplemental assessment, made in...

§ 47–831. Omitted properties; void assessments; notice and appeal - (a) If the Department of Finance and Revenue shall learn...

§ 47–832. Subdivisions made during January, February, March, April, May, or June - (a) Whenever a subdivision of any lot or parcel of...

§ 47–833. Unsubdivided tracts - Whenever application is made in writing to the Assessor of...

§ 47–834. Reassessment or redistribution — Subdivisions; notice and appeal; validity - (a) Whenever application is made according to law for the...

§ 47–835. Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor - The Department of Finance and Revenue, charged with the assessment...

§ 47–836. Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio - The property owned or occupied by the Washington Terminal Company,...

§ 47–837. Railroad companies — Baltimore and Ohio or Washington Terminal - The property occupied by the Baltimore and Ohio Railroad Company,...

§ 47–838. Railroad companies — Baltimore and Potomac - The property occupied by the Baltimore and Potomac Railroad Company...

§ 47–839. Reassessment powers and duties of Mayor - The Mayor of the District of Columbia is hereby authorized...

§ 47–840. Valuation of federal property — Real estate included; return to Congress - There shall be a valuation taken of all real estate...

§ 47–841. Valuation of federal property — Secretary of Interior to designate persons and regulations - All valuations of property belonging to the United States shall...

§ 47–842. Historic property tax relief — Assessment of officially designated buildings - For certain officially designated historic buildings in the District, the...

§ 47–843. Historic property tax relief — Eligibility - To be eligible for historic property tax relief, real property...

§ 47–844. Historic property tax relief — Agreements for maintenance and use of buildings - The Council may provide that the owners of historic buildings...

§ 47–845. Tax deferral — Amount - (a) An eligible taxpayer may defer each year any real...

§ 47–845.01. Tax deferral — Bureau of National Affairs - (a) Notwithstanding any other law or regulation, the Mayor may...

§ 47–845.02. Tax deferral — Low-income property owners - (a) For purposes of this section, the term: (1) “Eligible...

§ 47–845.03. Tax deferral — Low-income senior property owners - (a) For purposes of this section, the term: (1) “Adjusted...

§ 47–846. Tax deferral — Homeowner whose adjusted gross income exceeds $20,000. [Repealed] - Repealed. (July 24, 1982, D.C. Law 4-128, § 3, 29...

§ 47–846.01. Deferral or forgiveness of property tax - The Mayor may defer or forgive, in whole or in...

§ 47–847. Sale of tax delinquent property — Issuance of deed to District; redemption - (a) Notwithstanding any other provision of law, whenever any real...

§ 47–848. Sale of tax delinquent property — Transference of ownership - The Council is hereby authorized to establish a program whereby...

§ 47–849. Residential property tax relief — Definitions - For purposes of §§ 47-850 through 47-850.04, the term: (1)...

§ 47–850. Residential property tax relief — Homestead deduction for houses and condominium units - (a) Except as provided in subsection [(a-2)] of this section,...

§ 47–850.01. Residential property tax relief — Homestead deduction for cooperative housing associations - (a) For purposes of levying the real property tax during...

§ 47–850.02. Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit - (a) The application form filed by the individual, shareholder, or...

§ 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust - The eligibility of a real property for the deduction provided...

§ 47–850.04. Residential property tax relief — No homestead when multiple homesteads claimed - If an individual, shareholder or member claims more than one...

§ 47–851. Residential property tax relief — report on assessment changes for highest assessed properties. [Repealed] - Repealed. (Feb. 28, 1978, D.C. Law 2-45, § 6, 24...

§ 47–852. Residential property tax relief—Report on exemptions and deductions [Repealed] - Repealed. (Feb. 28, 1978, D.C. Law 2-45, § 7, 24...

§ 47–853. Residential property tax relief—Authorized annual adjustments [Repealed] - Repealed. (Feb. 28, 1978, D.C. Law 2-45, § 8, 24...

§ 47–854. Residential property tax relief—Forms, procedures and regulations [Repealed] - Repealed. (Feb. 28, 1978, D.C. Law 2-45, § 9, 24...

§ 47–855. Residential property tax relief—Applicability of provisions. [Repealed] - Repealed. (Feb. 28, 1978, D.C. Law 2-45, § 12, 24...

§ 47–856. Residential property tax relief—Severability of provisions. [Repealed] - Repealed. (Feb. 28, 1978, D.C. Law 2-45, § 11, 24...

§ 47–857.01. Tax abatements for new residential developments — Definitions - For the purposes of §§ 47-857.01 through 47-857.10, the term:...

§ 47–857.02. Tax abatements for new residential developments — Requirements for tax abatements for new residential developments - (a) Subject to subsection (b), (c), (d), and (e) of...

§ 47–857.03. Tax abatements for new residential developments — Tax abatement for all new housing projects downtown - Subject to § 47-857.02, there shall be allowed as an...

§ 47–857.04. Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area - (a) With respect to any project for which the owner...

§ 47–857.05. Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown - (a) Subject to § 47-857.02, there shall be allowed as...

§ 47–857.06. Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in Housing Priority Area A - (a) Subject to § 47-857.02, there shall be allowed as...

§ 47–857.07. Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia - (a) Subject to § 47-857.02, there shall be allowed as...

§ 47–857.08. Tax abatements for new residential developments — Tax abatement for new, very mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia - (a) Subject to § 47-857.02, there shall be allowed as...

§ 47–857.09. Tax abatements for new residential developments — Abatement caps - (a) The Mayor may approve up to $2.5 million in...

§ 47–857.09a. Tax abatements for new residential developments — Notice and appeal rights - Notwithstanding any other provision of this chapter, the Mayor shall...

§ 47–857.10. Tax abatements for new residential developments — Regulations - The Mayor shall promulgate regulations to implement §§ 47-857.01 through...

§ 47–857.11. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions - For the purposes of §§ 47-857.11 through 47-857.16, the term:...

§ 47–857.12. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement - (a) Subject to approval by the Mayor under § 47-857.13...

§ 47–857.13. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility - (a) To be eligible to receive a tax abatement under...

§ 47–857.14. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting - A qualified nonprofit organization that is receiving a real property...

§ 47–857.15. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps - (a) The total annual dollar amount of tax abatements approved...

§ 47–857.16. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules - The Mayor, pursuant to Chapter 5 of Title 2, may...

§ 47–858.01. Tax abatements for homeowners in enterprise zones — Definitions - For the purposes of §§ 47-858.01 through 47-858.05, the term:...

§ 47–858.02. Tax abatements for homeowners in enterprise zones — Requirements for tax abatement - In order for a property to be eligible for a...

§ 47–858.03. Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone - (a) Subject to § 47-858.02 and subsection (b) and (c)...

§ 47–858.04. Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone - (a) Subject to § 47-858.02 and subsection (b) of this...

§ 47–858.05. Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement - (a) Sections 47-858.01 through 47-858.04 shall apply for tax years...

§ 47–859.01. Tax abatements for new residential developments in NoMA — Definitions - For the purposes of §§ 47-859.01 through 47-859.05, the term:...

§ 47–859.02. Tax abatements for new residential developments — Requirements for tax abatements for new residential developments - (a) Subject to paragraph (1) of this subsection and subsection...

§ 47–859.03. Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA - For all Eligible Real Properties certified under § 47-859.02, there...

§ 47–859.04. Tax abatements for new residential developments — Abatement caps - The Mayor may approve an amount not to exceed $5...

§ 47–859.04a. Tax abatements for new residential developments — Notice and appeal rights - Notwithstanding any other provision of this chapter, the Mayor shall...

§ 47–859.05. Tax abatements for new residential developments — Rules - The Mayor shall promulgate rules to implement §§ 47-859.01 through...

§ 47–860. Tax abatement for affordable housing in high-need affordable housing areas - *NOTE: This section includes amendments by emergency legislation that will...

§ 47–860.01. Tax abatements for housing in downtown – Definitions - For the purposes of §§ 47-860.01 through 47-860.04, the term:...

§ 47–860.02. Tax abatements for housing in downtown – Requirements - (a) Subject to § 47-860.03, the Mayor may approve a...

§ 47–860.03. Tax abatements for housing in downtown – Abatement period and caps - (a) For each property for which a certification of tax...

§ 47–860.04. Tax abatements for housing in downtown – Rules - The Mayor shall, pursuant to Subchapter I of Chapter 5...

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District of Columbia Code Chapter 8 - Real Property Assessment and Tax Subchapter II - Authority and Procedure to Establish Real Property Tax Rates

District of Columbia Code
Chapter 8 - Real Property Assessment and Tax
Subchapter II - Authority and Procedure to Establish Real Property Tax Rates