9903. DEFINITIONS: REAL PROPERTY TAXES

9903 DEFINITIONS: REAL PROPERTY TAXES 9903.1 The definitions in this section shall apply to the provisions of Chapters 3 of this Title. 9903.2 The phrase “dwelling unit” shall comprise one (1) or more habitable rooms comprising a complete, independent living facility for one (1) or more persons within a single household, and including within those rooms permanent provisions for living, sleeping, eating, cooking, and sanitation. The term “cooking” shall comprise a cooking facility for the preparation and eating of meals. Such cooking facility shall include a permanently attached stove appliance that is a: thermal oven; or cooktop appliance with two (2) or more burners. The power supply to the stove appliance shall be served by an electrical connection with minimum of 220-240 volts or a natural gas line. Notwithstanding the foregoing, the stove appliance shall not include a microwave or free-standing or “plug and go” countertop appliance. 9903.3 “Improvement” means a building or other relatively permanent structure located on or attached to land. The term improvement does not include fences, residential storage sheds or other similar structures, or brick or stone walls. 9903.4 Mixed Use Form - the phrase “mixed use form” refers to the form to be completed by an affected taxpayer setting forth the area in square feet, of each class of real property described herein and the total area in square feet, of all such classes and any other related or miscellaneous information sought by the Office. 9903.5 Mixed Use Property - the term mixed use property refers to the uses of real property in the District of Columbia which fall into more than one of the classes of real property defined in D.C. Code 47-813 and this section. 9903.6 “Reporting Period” means the affected taxpayer's most recently completed calendar year, whichever is applicable, at the time of submission of the form; provided that in the case of the mixed use determination, the DCFO may also request and consider information pertaining to the latest established uses. 9903.7 “Unimproved” means without improvements. SOURCE: Commissioner’s Order 65-742, issued June 3, 1965, 11 DCR 295 (June 7, 1965); Section 1 of the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383 (February 12, 1976); as amended by Final Rulemaking published at 27 DCR 1324 (March 28, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 708 (February 15, 1980); by Final Rulemaking published at 28 DCR 2923 (June 26, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 2161 (May 15, 1981); by Final Rulemaking published at 30 DCR 1922, 1925 (April 29, 1983); by Final Rulemaking published at 33 DCR 4119, 4121 (July 11, 1986); and by Final Rulemaking published at 37 DCR 5128, 5132 (August 3, 1990); as amended by Final rulemaking published at 73 DCR 010858 (July 31, 2026).