District of Columbia · Statutes
Chapter 8. Real Property Assessment and Tax.
153 sections
153 sections
- D.C. Code § 47-801Declaration of purpose.
- D.C. Code § 47-802Definitions.
- D.C. Code § 47-803Additional definitions.
- D.C. Code § 47-804Service of notice.
- D.C. Code § 47-805Office of Real Property Tax Ombudsman.
- D.C. Code § 47-811Levy and disposition of tax; payment; penalty for nonpayment.
- D.C. Code § 47-811.01Real property tax amnesty.Repealed
- D.C. Code § 47-811.02Overpayment; credit or refund; interest.
- D.C. Code § 47-811.03Real property tax abatement for certain commercial properties.
- D.C. Code § 47-811.04Abatement of penalty and interest; compromise.
- D.C. Code § 47-811.05Real property tax payment plans.Not funded
- D.C. Code § 47-812Establishment of rates.
- D.C. Code § 47-813Classes of property.
- D.C. Code § 47-814Rules and regulations.
- D.C. Code § 47-815Submission of estimated assessment roll.
- D.C. Code § 47-816Submission on exempt property.
- D.C. Code § 47-817Comparison of rates and burdens.
- D.C. Code § 47-818Adoption of enumerated reports as comparison.Repealed
- D.C. Code § 47-818.01Adoption of enumerated reports as comparison.
- D.C. Code § 47-819Compilation and publication of comparisons.
- D.C. Code § 47-820Assessments — Estimated assessment roll; frequency of assessments.
- D.C. Code § 47-820.01Assessments — Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules.
- D.C. Code § 47-820.02Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules.
- D.C. Code § 47-821Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners.
- D.C. Code § 47-822Assessments — Person in whose name assessment made; address and number to be used.
- D.C. Code § 47-823Assessments — Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values.
- D.C. Code § 47-824Assessments — Notice to taxpayer; contents.
- D.C. Code § 47-825Assessments — Board of Equalization and Review.Repealed
- D.C. Code § 47-825.01Board of Real Property Assessments and Appeals.Repealed
- D.C. Code § 47-825.01aReal Property Tax Appeals Commission.
- D.C. Code § 47-825.02Public Advocate for Assessments and Taxation.Repealed
- D.C. Code § 47-825.03Applicability of certain provisions; hearings open to public.
- D.C. Code § 47-826Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses.Repealed
- D.C. Code § 47-827Class actions.
- D.C. Code § 47-828Violations of assessment provisions.
- D.C. Code § 47-829Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.
- D.C. Code § 47-830New buildings; complaints and appeals.
- D.C. Code § 47-831Omitted properties; void assessments; notice and appeal.
- D.C. Code § 47-832Subdivisions made during January, February, March, April, May, or June.
- D.C. Code § 47-833Unsubdivided tracts.
- D.C. Code § 47-834Reassessment or redistribution — Subdivisions; notice and appeal; validity.
- D.C. Code § 47-835Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor.
- D.C. Code § 47-836Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio.
- D.C. Code § 47-837Railroad companies — Baltimore and Ohio or Washington Terminal.
- D.C. Code § 47-838Railroad companies — Baltimore and Potomac.
- D.C. Code § 47-839Reassessment powers and duties of Mayor.
- D.C. Code § 47-840Valuation of federal property — Real estate included; return to Congress.
- D.C. Code § 47-841Valuation of federal property — Secretary of Interior to designate persons and regulations.
- D.C. Code § 47-842Historic property tax relief — Assessment of officially designated buildings.
- D.C. Code § 47-843Historic property tax relief — Eligibility.
- D.C. Code § 47-844Historic property tax relief — Agreements for maintenance and use of buildings.
- D.C. Code § 47-845Tax deferral — Amount.
- D.C. Code § 47-845.01Tax deferral — Bureau of National Affairs.
- D.C. Code § 47-845.02Tax deferral — Low-income property owners.
- D.C. Code § 47-845.03Tax deferral — Low-income senior property owners.
- D.C. Code § 47-846Tax deferral — Homeowner whose adjusted gross income exceeds $20,000.Repealed
- D.C. Code § 47-846.01Deferral or forgiveness of property tax.
- D.C. Code § 47-847Sale of tax delinquent property — Issuance of deed to District; redemption.
- D.C. Code § 47-848Sale of tax delinquent property — Transference of ownership.
- D.C. Code § 47-849Residential property tax relief — Definitions.
- D.C. Code § 47-850Residential property tax relief — Homestead deduction for houses and condominium units.
- D.C. Code § 47-850.01Residential property tax relief — Homestead deduction for cooperative housing associations.
- D.C. Code § 47-850.02Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit.
- D.C. Code § 47-850.03Residential property tax relief — Transfer of homestead to revocable trust.
- D.C. Code § 47-850.04Residential property tax relief — No homestead when multiple homesteads claimed.
- D.C. Code § 47-851Residential property tax relief — report on assessment changes for highest assessed properties.Repealed
- D.C. Code § 47-852Residential property tax relief—Report on exemptions and deductions.Repealed
- D.C. Code § 47-853Residential property tax relief—Authorized annual adjustments.Repealed
- D.C. Code § 47-854Residential property tax relief—Forms, procedures and regulations.Repealed
- D.C. Code § 47-855Residential property tax relief—Applicability of provisions.Repealed
- D.C. Code § 47-856Residential property tax relief—Severability of provisions.Repealed
- D.C. Code § 47-857.01Tax abatements for new residential developments — Definitions.
- D.C. Code § 47-857.02Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
- D.C. Code § 47-857.03Tax abatements for new residential developments — Tax abatement for all new housing projects downtown.
- D.C. Code § 47-857.04Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area.
- D.C. Code § 47-857.05Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown.
- D.C. Code § 47-857.06Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in Housing Priority Area A.
- D.C. Code § 47-857.07Tax 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.
- D.C. Code § 47-857.08Tax 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.
- D.C. Code § 47-857.09Tax abatements for new residential developments — Abatement caps.
- D.C. Code § 47-857.09aTax abatements for new residential developments — Notice and appeal rights.
- D.C. Code § 47-857.10Tax abatements for new residential developments — Regulations.
- D.C. Code § 47-857.11Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions.
- D.C. Code § 47-857.12Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement.
- D.C. Code § 47-857.13Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility.
- D.C. Code § 47-857.14Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting.
- D.C. Code § 47-857.15Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps.
- D.C. Code § 47-857.16Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules.
- D.C. Code § 47-858.01Tax abatements for homeowners in enterprise zones — Definitions.
- D.C. Code § 47-858.02Tax abatements for homeowners in enterprise zones — Requirements for tax abatement.
- D.C. Code § 47-858.03Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone.
- D.C. Code § 47-858.04Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone.
- D.C. Code § 47-858.05Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement.
- D.C. Code § 47-859.01Tax abatements for new residential developments in NoMA — Definitions.
- D.C. Code § 47-859.02Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
- D.C. Code § 47-859.03Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA.
- D.C. Code § 47-859.04Tax abatements for new residential developments — Abatement caps.
- D.C. Code § 47-859.04aTax abatements for new residential developments — Notice and appeal rights.
- D.C. Code § 47-859.05Tax abatements for new residential developments — Rules.
- D.C. Code § 47-860Tax abatement for affordable housing in high-need affordable housing areas.