Assessments — Notice to taxpayer; contents.

(b)

(1) Beginning with real property assessments for Tax Year 1999 and for each real property tax year thereafter, each owner of real property shall be notified of a proposed change in the assessed value of the owner’s real property on or before March 1.

(2) A written notice of the proposed assessment shall be required if any of the following occurs:

(A) The assessed value of the real property increases or decreases;

(B) The classification of the real property changes;

(C) An initial assessed value is established; or

(D) A revaluation or reclassification is made.

(3) The notice required pursuant to this subsection shall include the following information:

(A) The address, lot, square, and the classification of the real property;

(B) The current assessed value of the real property;

(C) The proposed assessed value;

(D) Except when revalued under § 47-820(b-2) , the phased-in assessed value if the proposed assessed value is higher than the prior tax year’s assessed value;

(E) Repealed;

(F) A statement explaining the right of appeal procedures pursuant to § 47-825.01(f-1) [repealed];

(G) Repealed;

(H) Repealed;

(I) Unless published on the Internet or made available in writing to anyone who requests it from the Office of Tax and Revenue, an explanation of all special benefits, incentives, or deductions which relate to real property taxes; and

(J) For properties receiving the homestead deduction:

(i) The current tax year’s taxable assessment (determined by taking into account the owner-occupant residential tax credit under § 47-864 ); and

(ii) The estimate of the proposed taxable assessment for the tax year (determined by taking into account an estimate of the owner-occupant residential tax credit under § 47-864 by using the amount of the current tax year’s homestead deduction in lieu of the amount of the proposed tax year’s homestead deduction).

(4) Notwithstanding any other law, the Mayor may notify an owner of real property of a proposed change in the assessed value of the owner’s real property before May 2 if a delay occurs for cause, as determined by the Mayor. If a delay for cause occurs, the Mayor shall notify the owner of the delay within a reasonable period of time from discovery of the cause. If a delayed notice of proposed change in the assessed value is issued under this paragraph, a petition for administrative review in accordance with § 47-825.01(f-1)(1) [repealed] may be filed within 30 days after the date the delayed notice is mailed in lieu of April 2.

(c) In addition to the information required in subsections (a) and (b) of this section, beginning with real property assessments for tax year 2013 and for each real property tax year thereafter, each owner of real property with a historic landmark designation and each owner of real property located within a historic district shall be provided, in accordance with [ § 6-1109.04 ], information on the current law and regulation relating to historic property improvements, including regarding:

(1) Building permits;

(2) Consultation with Advisory Neighborhood Commissions;

(3) Review by the Commission of Fine Arts; and

(4) Any other information that the Mayor determines would be helpful to owners of historic properties.