STATE STATUTES & CODES

DISTRICT OF COLUMBIA STATUTES AND CODES

Subchapter II - Authority and Procedure to Establish Real Property Tax Rates (Section 47-811 to Section 47-859.05)

• Section 47-811 - Levy and disposition of tax; payment; penalty for nonpayment
• Section 47-811.01 - Real property tax amnesty. [Repealed]
• Section 47-811.02 - Overpayment; credit or refund; interest
• Section 47-811.03 - Real property tax abatement for certain commercial properties
• Section 47-811.04 - Abatement of penalty and interest; compromise
• Section 47-812 - Establishment of rates
• Section 47-813 - Classes of property
• Section 47-814 - Rules and regulations
• Section 47-815 - Submission of estimated assessment roll
• Section 47-816 - Submission on exempt property
• Section 47-817 - Comparison of rates and burdens
• Section 47-818 - Adoption of enumerated reports as comparison. [Repealed]
• Section 47-818.01 - Adoption of enumerated reports as comparison
• Section 47-819 - Compilation and publication of comparisons
• Section 47-820 - Assessments-Estimated assessment roll; frequency of assessments
• Section 47-820.01 - Assessments-Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules
• Section 47-820.02 - Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules
• Section 47-821 - Assessments-General duties of Mayor; appointment of assessors; submission of information by property owners
• Section 47-822 - Assessments-Person in whose name assessment made; address and number to be used
• Section 47-823 - Assessments-Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values
• Section 47-824 - Assessments-Notice to taxpayer; contents
• Section 47-825 - Assessments-Board of Equalization and Review. [Repealed]
• Section 47-825.01 - Board of Real Property Assessments and Appeals
• Section 47-825.01a - Real Property Tax Appeals Commission
• Section 47-825.02 - Public Advocate for Assessments and Taxation
• Section 47-825.03 - Applicability of certain provisions; hearings open to public
• Section 47-826 - Assessments-Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses. [Repealed]
• Section 47-827 - Class actions
• Section 47-828 - Violations of assessment provisions
• Section 47-829 - Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals
• Section 47-830 - New buildings; complaints and appeals
• Section 47-831 - Omitted properties; void assessments; notice and appeal
• Section 47-832 - Subdivisions made during January, February, March, April, May, or June
• Section 47-833 - Unsubdivided tracts
• Section 47-834 - Reassessment or redistribution-Subdivisions; notice and appeal; validity
• Section 47-835 - Reassessment or redistribution-Powers and duties of Department of Finance and Revenue and Assessor
• Section 47-836 - Railroad companies-Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio
• Section 47-837 - Railroad companies-Baltimore and Ohio or Washington Terminal
• Section 47-838 - Railroad companies-Baltimore and Potomac
• Section 47-839 - Reassessment powers and duties of Mayor
• Section 47-840 - Valuation of federal property-Real estate included; return to Congress
• Section 47-841 - Valuation of federal property-Secretary of Interior to designate persons and regulations
• Section 47-842 - Historic property tax relief-Assessment of officially designated buildings
• Section 47-843 - Historic property tax relief-Eligibility
• Section 47-844 - Historic property tax relief-Agreements for maintenance and use of buildings
• Section 47-845 - Tax deferral-Amount
• Section 47-845.01 - Tax deferral-Bureau of National Affairs
• Section 47-845.02 - Tax deferral-Low-income property owners
• Section 47-845.03 - Tax deferral-Low-income senior property owners
• Section 47-846 - Tax deferral-Homeowner whose adjusted gross income exceeds $20,000. [Repealed]
• Section 47-846.01 - Deferral or forgiveness of property tax
• Section 47-847 - Sale of tax delinquent property-Issuance of deed to District; redemption
• Section 47-848 - Sale of tax delinquent property-Transference of ownership
• Section 47-849 - Residential property tax relief-Definitions
• Section 47-850 - Residential property tax relief-Homestead deduction for houses and condominium units
• Section 47-850.01 - Residential property tax relief-Homestead deduction for cooperative housing associations
• Section 47-850.02 - Residential property tax relief-One-time filing, notification of change in eligibility, liability for tax, audit
• Section 47-850.03 - Residential property tax relief-Transfer of homestead to revocable trust
• Section 47-850.04 - Residential property tax relief-No homestead when multiple homesteads claimed
• Section 47-851 - Residential property tax relief-Report on assessment changes for highest assessed properties. [Repealed]
• Section 47-852 - Residential property tax relief-Report on exemptions and deductions [Repealed]
• Section 47-853 - Residential property tax relief-Authorized annual adjustments [Repealed]
• Section 47-854 - Residential property tax relief-Forms, procedures and regulations [Repealed]
• Section 47-855 - Residential property tax relief-Applicability of provisions. [Repealed]
• Section 47-856 - Residential property tax relief-Severability of provisions. [Repealed]
• Section 47-857.01 - Tax abatements for new residential developments -Definitions
• Section 47-857.02 - Tax abatements for new residential developments -Requirements for tax abatements for new residential developments
• Section 47-857.03 - Tax abatements for new residential developments -Tax abatement for all new housing projects downtown
• Section 47-857.04 - Tax abatements for new residential developments -Tax abatement for all new housing projects in Housing Priority Area A
• Section 47-857.05 - Tax abatements for new residential developments -Tax abatement for new, mixed-income housing projects downtown
• Section 47-857.06 - Tax abatements for new residential developments -Tax abatement for new, mixed-income housing projects in Housing Priority Area A
• Section 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
• Section 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 Colum
• Section 47-857.09 - Tax abatements for new residential developments -Abatement caps
• Section 47-857.09a - Tax abatements for new residential developments - Notice and appeal rights
• Section 47-857.10 - Tax abatements for new residential developments -Regulations
• Section 47-857.11 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods-Definitions
• Section 47-857.12 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods-Requirements for tax abatement
• Section 47-857.13 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods-Application and certification of eligibility
• Section 47-857.14 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods-Annual reporting
• Section 47-857.15 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods-Abatement caps
• Section 47-857.16 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods-Rules
• Section 47-858.01 - Tax abatements for homeowners in enterprise zones -Definitions
• Section 47-858.02 - Tax abatements for homeowners in enterprise zones -Requirements for tax abatement
• Section 47-858.03 - Tax abatements for homeowners in enterprise zones -Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone
• Section 47-858.04 - Tax abatements for homeowners in enterprise zones -Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone
• Section 47-858.05 - Tax abatements for homeowners in enterprise zones -Applicability date; Mayoral certification; computation of abatement
• Section 47-859.01 - Tax abatements for new residential developments in NoMA -Definitions
• Section 47-859.02 - Tax abatements for new residential developments -Requirements for tax abatements for new residential developments
• Section 47-859.03 - Tax abatements for new residential developments -Tax abatement for all new housing projects in NoMA
• Section 47-859.04 - Tax abatements for new residential developments -Abatement caps
• Section 47-859.04a - Tax abatements for new residential developments - Notice and appeal rights
• Section 47-859.05 - Tax abatements for new residential developments -Rules

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