-
Current through October 23, 2012
(a) Notwithstanding the provisions of § 47-501, there is hereby levied for each fiscal year a tax on the real property in the District of Columbia at a rate or rates determined according to the provisions of this chapter. Unless otherwise provided by law, all revenues received from such tax shall be deposited, from time to time, in the Treasury of the United States, to the credit of the District of Columbia.
(b) Real property taxes shall be due and payable semiannually in 2 equal installments, the first installment to be paid on or before March 31st, and the second installment to be paid on or before September 15th; provided, that an owner shall have at least 30 days from the date of the issuance of a bill to pay an installment; provided further, that for the tax year beginning July 1, 1989, and ending June 30, 1990, the amount of the first and second installments shall reflect and be consistent with the tax rates applicable to that tax year, as provided in § 47-812(b) and (c).
(c) If at any time after the date provided by § 26(a) of this act any real property tax, or any installment of real property tax, is not paid within the time prescribed, there shall be added to the real property tax or installment a penalty of 10% of the unpaid amount plus interest on the unpaid amount at the rate of 1 1/2 % per month or portion of a month until the real property tax or installment is paid. The amount of the unpaid real property tax, or installment of the real property tax, plus the penalty or interest due, shall constitute a delinquent tax to be collected in the manner prescribed by law.
(d) Notwithstanding subsection (b) of this section, a payment shall be due on or before September 15, 1993, equal to one-half of the tax year 1993 tax rate for the real property upon which real property tax is levied multiplied by the assessed value for tax year 1994 of the real property upon which real property tax is levied.
(Sept. 3, 1974, 88 Stat. 1052, Pub. L. 93-407, title IV, § 411; June 15, 1976, D.C. Law 1-70, title III, § 305, 23 DCR 540; Mar. 3, 1979, D.C. Law 2- 138, § 5, 25 DCR 5147; Dec. 18, 1979, D.C. Law 3-40, § 3, 26 DCR 1950; Feb. 28, 1987, D.C. Law 6-212, § 20, 34 DCR 850; June 24, 1988, D.C. Law 7-129, § 3, 35 DCR 4102; Sept. 21, 1988, D.C. Law 7-143, § 3, 35 DCR 5403; Oct. 19, 1989, D.C. Law 8-46, § 2(a), 36 DCR 5783; Sept. 30, 1993, D.C. Law 10-25, § 101(b), 40 DCR 5489; Sept. 9, 1996, D.C. Law 11-153, § 2, 43 DCR 4380; Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(c), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-811.
1973 Ed., § 47-631.
Effect of Amendments
D.C. Law 13-305, in subsec. (b), substituted "; provided , that an owner shall have at least 30 days from the date of the issuance of a bill to pay an installment; provided further," for ", except".
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 101(b) of Omnibus Budget Support Temporary Act of 1993 (D.C. Law 10-11, August 6, 1993, law notification 40 DCR 6213).
For temporary (225 day) amendment of section, see § 2(d) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 2(c) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
Law 1-70, the "Revenue Act of 1976," was introduced in Council and assigned Bill No. 1-229, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings and reconsiderations of final reading on February 20, 1976, March 11, 1976 and April 6, 1976, respectively. Signed by the Mayor on April 20, 1976, it was assigned Act No. 1-106 and transmitted to both Houses of Congress for its review.
Law 2-138, the "Real Property Tax Rate Act for Tax Year 1979," was introduced in Council and assigned Bill No. 2-369, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on October 3, 1978 and October 17, 1978, respectively. Signed by the Mayor on November 9, 1978, it was assigned Act No. 2-299 and transmitted to both Houses of Congress for its review.
Law 3-40, the "Real Property Tax Rates for Tax Year 1980 Act," was introduced in Council and assigned Bill No. 3-176, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on September 25, 1979 and October 9, 1979, respectively. Signed by the Mayor on October 26, 1979, it was assigned Act No. 3-112 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 6-212, see Historical and Statutory Notes following § 47-1521.
Law 7-129, the "Personal Property Tax Amendment Act of 1986 Clarification Amendment Temporary Act of 1988," was introduced in Council and assigned Bill No. 7-457. The Bill was adopted on first and second readings on March 29, 1988 and April 19, 1988, respectively. Signed by the Mayor on May 6, 1988, it was assigned Act No. 7-178 and transmitted to both Houses of Congress for its review.
Law 7-143, the "Personal Property Tax Amendment Act of 1986 Clarification Amendment Act of 1988," was introduced in Council and assigned Bill No. 7-452, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 14, 1988 and June 28, 1988, respectively. Signed by the Mayor on June 30, 1988, it was assigned Act No. 7- 195 and transmitted to both Houses of Congress for its review.
Law 8-46, the "Real Property Tax Rates for Tax Year 1990 Amendment Act of 1989," was introduced in Council and assigned Bill No. 8-319, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 27, 1989 and July 11, 1989, respectively. Signed by the Mayor on August 1, 1989, it was assigned Act No. 8-79 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 10-25, see Historical and Statutory Notes following § 47-802.
Law 11-153, the "Tax Lien Assignment and Sale Amendment Act of 1996," was introduced in Council and assigned Bill No. 11-704, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on July 3, 1996, and July 17, 1996, respectively. Signed by the Mayor on July 26, 1996, it was assigned Act No. 11-353 and transmitted to both Houses of Congress for its review. D.C. Law 11-153 became effective on September 9, 1996.
For Law 13-305, see notes following § 47-405.
Miscellaneous Notes
Notation of debt service requirement on real property tax bills: Section 6 of D.C. Law 10-126 provided that commencing with the tax year beginning October 1, 1994, and ending September 20, 1995, and for each tax year thereafter, the Mayor shall note on the 1st half tax bill which is due and payable by March 31, 1995, and on the 2nd half tax bill which is due and payable by September 15, 1995, the percent of the total real property tax levy that constitutes the special real property tax levy.
