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us-dc/statute/47/chapter-8/subchapter-ii — Authority and Procedure to Establish Real Property Tax Rates. · Axiom
Axiom
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District of Columbia
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Statutes
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Title 47
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§ chapter-8
Authority and Procedure to Establish Real Property Tax Rates.
93 sections
47-811
Levy and disposition of tax; payment; penalty for nonpayment.
47-812
Establishment of rates.
47-813
Classes of property.
47-814
Rules and regulations.
47-815
Submission of estimated assessment roll.
47-816
Submission on exempt property.
47-817
Comparison of rates and burdens.
47-818
Adoption of enumerated reports as comparison.
47-819
Compilation and publication of comparisons.
47-820
Assessments — Estimated assessment roll; frequency of assessments.
47-821
Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners.
47-822
Assessments — Person in whose name assessment made; address and number to be used.
47-823
Assessments — Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values.
47-824
Assessments — Notice to taxpayer; contents.
47-825
Assessments — Board of Equalization and Review.
47-826
Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses.
47-827
Class actions.
47-828
Violations of assessment provisions.
47-829
Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.
47-830
New buildings; complaints and appeals.
47-831
Omitted properties; void assessments; notice and appeal.
47-832
Subdivisions made during January, February, March, April, May, or June.
47-833
Unsubdivided tracts.
47-834
Reassessment or redistribution — Subdivisions; notice and appeal; validity.
47-835
Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor.
47-836
Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio.
47-837
Railroad companies — Baltimore and Ohio or Washington Terminal.
47-838
Railroad companies — Baltimore and Potomac.
47-839
Reassessment powers and duties of Mayor.
47-840
Valuation of federal property — Real estate included; return to Congress.
47-841
Valuation of federal property — Secretary of Interior to designate persons and regulations.
47-842
Historic property tax relief — Assessment of officially designated buildings.
47-843
Historic property tax relief — Eligibility.
47-844
Historic property tax relief — Agreements for maintenance and use of buildings.
47-845
Tax deferral — Amount.
47-846
Tax deferral — Homeowner whose adjusted gross income exceeds $20,000.
47-847
Sale of tax delinquent property — Issuance of deed to District; redemption.
47-848
Sale of tax delinquent property — Transference of ownership.
47-849
Residential property tax relief — Definitions.
47-850
Residential property tax relief — Homestead deduction for houses and condominium units.
47-851
Residential property tax relief — report on assessment changes for highest assessed properties.
47-852
Residential property tax relief—Report on exemptions and deductions
47-853
Residential property tax relief—Authorized annual adjustments
47-854
Residential property tax relief—Forms, procedures and regulations
47-855
Residential property tax relief—Applicability of provisions.
47-856
Residential property tax relief—Severability of provisions.
47-811.01
Real property tax amnesty.
47-811.02
Overpayment; credit or refund; interest.
47-811.03
Real property tax abatement for certain commercial properties.
47-811.04
Abatement of penalty and interest; compromise.
47-818.01
Adoption of enumerated reports as comparison.
47-820.01
Assessments — Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules.
47-820.02
Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules.
47-825.01
Board of Real Property Assessments and Appeals.
47-825.01a
Real Property Tax Appeals Commission.
47-825.02
Public Advocate for Assessments and Taxation.
47-825.03
Applicability of certain provisions; hearings open to public.
47-845.01
Tax deferral — Bureau of National Affairs.
47-845.02
Tax deferral — Low-income property owners.
47-845.03
Tax deferral — Low-income senior property owners.
47-846.01
Deferral or forgiveness of property tax.
47-850.01
Residential property tax relief — Homestead deduction for cooperative housing associations.
47-850.02
Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit.
47-850.03
Residential property tax relief — Transfer of homestead to revocable trust.
47-850.04
Residential property tax relief — No homestead when multiple homesteads claimed.
47-857.01
Tax abatements for new residential developments — Definitions.
47-857.02
Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
47-857.03
Tax abatements for new residential developments — Tax abatement for all new housing projects downtown.
47-857.04
Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area.
47-857.05
Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown.
47-857.06
Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in Housing Priority Area A.
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.
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.
47-857.09
Tax abatements for new residential developments — Abatement caps.
47-857.09a
Tax abatements for new residential developments — Notice and appeal rights.
47-857.10
Tax abatements for new residential developments — Regulations.
47-857.11
Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions.
47-857.12
Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement.
47-857.13
Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility.
47-857.14
Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting.
47-857.15
Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps.
47-857.16
Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules.
47-858.01
Tax abatements for homeowners in enterprise zones — Definitions.
47-858.02
Tax abatements for homeowners in enterprise zones — Requirements for tax abatement.
47-858.03
Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone.
47-858.04
Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone.
47-858.05
Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement.
47-859.01
Tax abatements for new residential developments in NoMA — Definitions.
47-859.02
Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
47-859.03
Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA.
47-859.04
Tax abatements for new residential developments — Abatement caps.
47-859.04a
Tax abatements for new residential developments — Notice and appeal rights.
47-859.05
Tax abatements for new residential developments — Rules.
