318. TAX DEFERRAL

318 TAX DEFERRAL 318.1 A request for real property tax deferral under D.C. Official Code § 47-845 shall be filed on the form prescribed by the Deputy Chief Financial Officer. The form shall be filed with the Chief of the Assessment Services Division, Office of Tax and Revenue, 941 N. Capitol Street, NE, 4th Floor, Washington, DC 20002. 318.2 A taxpayer eligible under § 436 of the Act may defer payment of any real property tax owed which is attributable to an increase in assessed value of more than twenty-five percent (25%) over the assessment of the immediately previous fiscal year. 318.3 The eligible taxpayer must have owned the residential real property for which the tax deferral is claimed for at least sixty (60) consecutive months prior to July 1st of the tax year in which the deferral is requested. SOURCE: Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975). 16 DCRR § 128; as amended by Final Rulemaking published at 48 DCR 11705 (December 28, 2001).