Authority and Procedure to Establish Real Property Tax Rates

  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

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Section
47-859.06

Tax abatement for affordable housing in high-need affordable housing areas

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 [Repealed]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 [Repealed]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 [Repealed]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. [Repealed]

Section
47–825.01a

Real Property Tax Appeals Commission

Section
47–825.02

Public Advocate for Assessments and Taxation. [Repealed]

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

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 Columbia

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