| § 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 Real property tax amnesty.[Repealed] |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 Adoption of enumerated reports as comparison.[Repealed] |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 Assessments--Board of Equalization and Review.[Repealed] |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 Assessments--Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses.[Repealed] |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. |
