Historic property tax relief — Assessment of officially designated buildings

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Real Property Assessment and Tax
  5. Authority and Procedure to Establish Real Property Tax Rates
  6. Historic property tax relief — Assessment of officially designated buildings

Checkout our iOS App for a better way to browser and research.

For certain officially designated historic buildings in the District, the Mayor shall, in addition to assessing at full market value, assess land and improvement on the basis of current use and structures of the buildings, which latter assessment, if it is less than full market value, shall be the basis of tax liability to the District.

(Sept. 3, 1974, 88 Stat. 1058, Pub. L. 93-407, title IV, § 432; Jan. 3, 1975, 88 Stat. 2178, Pub. L. 93-635, § 15(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-842.

1973 Ed., § 47-652.


Download our app to see the most-to-date content.