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(a)
(1) In addition to the annual assessment of real property made pursuant to § 47-820(b) , the Mayor, pursuant to subsections (b) through (f) of this section, shall conduct a supplemental assessment of real property between January 1 and June 30, to become effective October 1, and payable March 31, and again between July 1 and December 31, to become effective April 1, and payable September 15, of each calendar year.
(2) The Mayor shall mail the notice of a proposed supplemental assessment to the owner:
(A) On or before August 1 of the year in which the supplemental assessment was conducted for supplemental assessments conducted between January 1 and June 30; and
(B) On or before February 1 of the following year for supplemental assessments conducted between July 1 and December 31.
(b) The Mayor shall assess the estimated market value of all real property, by lot and square, that was:
(1) Erroneously omitted from the previous assessment roll or tax list since the last annual or supplemental assessment; or
(2) Not listed on the previous assessment roll or tax list since the last annual or supplemental assessment.
(c) The Mayor shall assess the estimated market value of all real property, by lot and square, that has a change in estimated market value as a result of damage or destruction of an improvement since the last annual or supplemental assessment.
(d) The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:
(1)
(A) A new improvement has been constructed;
(B) An addition to or renovation of an existing improvement has been constructed;
(C) There is construction in progress and at least 65% of the total estimated construction has occurred; or
(D) A conversion has occurred; and
(2) There is a $100,000 or more change in the estimated market value of the real property.
(e) The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:
(1)
(A) A new improvement has been constructed;
(B) An addition to or renovation of an existing improvement has been constructed;
(C) There is construction in progress; or
(D) A conversion has occurred; and
(2) A certificate of occupancy has been issued or, in the case of a single-family dwelling, a building permit has been made final.
(e-1) Class 1 Property, as defined under § 47-813(c-8)(2)(A) , shall not be subject to subsection (e) of this section.
(f) After each supplemental assessment, the Mayor shall:
(1) Revise the assessment roll and tax list to reflect the current estimated market value of real property for which a supplemental assessment was conducted; and
(2) Notify the affected owner in writing of any change in assessment and right of appeal, as provided in § 47-830 . The notice shall be mailed by certified or registered mail to the owner’s address of record.