| Subchapter I. General Provisions. | Back to Top |
| § 47-801. Declaration of purpose. |
| § 47-802. Definitions. |
| § 47-803. Additional definitions. |
| § 47-804. Service of notice. |
| Subchapter II. Authority and Procedure to Establish Real Property Tax Rates. | Back to Top |
| § 47-811. Levy and disposition of tax; payment; penalty for nonpayment. |
| § 47-811.01. Real property tax amnesty.[Repealed] |
| § 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. |
| § 47-812. 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 Adoption of enumerated reports as comparison.[Repealed] |
| § 47-818.01. Adoption of enumerated reports as comparison. |
| § 47-819. Compilation and publication of comparisons. |
| § 47-820. Assessments--Estimated assessment roll; frequency of assessments. |
| § 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. |
| § 47-821. 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 Assessments--Board of Equalization and Review.[Repealed] |
| § 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. |
| § 47-826. Assessments--Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses.[Repealed] |
| § 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. |
| § 47-845.01. 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. Tax deferral--Homeowner whose adjusted gross income exceeds $20,000.[Repealed] |
| § 47-846.01. Deferral or forgiveness of property tax. |
| § 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. |
| § 47-850.01. 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. |
| § 47-851. Residential property tax relief--Report on assessment changes for highest assessed properties.[Repealed] |
| § 47-852. Residential property tax relief--Report on exemptions and deductions.[Repealed] |
| § 47-853. Residential property tax relief--Authorized annual adjustments .[Repealed] |
| § 47-854. Residential property tax relief--Forms, procedures and regulations.[Repealed] |
| § 47-855. Residential property tax relief--Applicability of provisions.[Repealed] |
| § 47-856. Residential property tax relief--Severability of provisions.[Repealed] |
| § 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 A. |
| § 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. |
| Subchapter III. Miscellaneous. | Back to Top |
| § 47-861. Violations. |
| § 47-862. Rules and regulations for tax deferral provisions. |
| § 47-863. Reduced tax liability for property owners over age 65 and for property owners with disabilities; rules. |
| § 47-864. Owner-occupant residential tax credit. |
| § 47-864.01. Owner-occupant residential tax credit (conditional).[Repealed] |
| § 47-865. Tax abatement for preservation of section 8 housing in qualified areas. |
| § 47-866. Tax abatement for improvements to section 8 and other affordable housing. |
| § 47-867. Public charter school real property tax rebate. |
| Subchapter IV. Condominium and Cooperative Trash Collection Tax Credit. | Back to Top |
| § 47-871. Definitions. |
| § 47-872. Computation of tax; annual adjustment; limitations. |
| § 47-873. Computation of tax; annual adjustment; limitations--Cooperative housing associations. |
| § 47-874. Regulations. |
| § 47-875. Applicability of other provisions to this chapter. |
| § 47-876. Costs for records and data; miscellaneous charges. |
| § 47-877. Appeals under this chapter. |
| Subchapter V. New York Avenue Metro Special Assessment District. | Back to Top |
| § 47-881. Definitions. |
| § 47-882. Establishment of special assessment district. |
| § 47-883. Levy of special assessment; protest; termination of levy. |
| § 47-884. Application of assessment. |
| § 47-885. Regulations. |
| Subchapter VI. Southeast Water and Sewer Improvement Benefit District. | Back to Top |
| § 47-891. Definitions. |
| § 47-892. Establishment of special assessment district. |
| § 47-893. Levy of special assessment; protest; termination of levy. |
| § 47-894. Application of assessment. |
| Subchapter VII. Southwest Waterfront Special Assessment District. | Back to Top |
| § 47-895.01. Definitions. |
| § 47-895.02. Establishment of special assessment district. |
| § 47-895.03. Levy of special assessment. |
| § 47-895.04. Notices and protests. |
| § 47-895.05. Termination of Special Assessment. |
| § 47-895.06. Application of Special Assessment. |
| Subchapter VIII. Waterfront Park Special Assessment District. | Back to Top |
| § 47-895.21. Definitions. |
| § 47-895.22. Establishment of special assessment district. |
| § 47-895.23. Levy of special assessment; protest; termination of levy. |
| § 47-895.24. Application of assessment. |
| Subchapter IX. Special Energy Assessment. | Back to Top |
| § 47-895.31. Definitions. |
| § 47-895.32. Levy of Special Assessment. |
| § 47-895.33. Notices; collection; penalties. |
| § 47-895.34. Termination of Special Assessment. |
| § 47-895.35. Application of Special Assessment. |
Refs & Annos
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-213 validated a previously made technical correction in the table of contents.
Legislative History of Laws
For Law 14-213, see notes following § 47-820.
