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Current through October 23, 2012
(a) The Council, after public hearing, shall by October 15 of each year establish, by act, rates of taxation, by class, as provided in § 47-813, and the rates shall be applied, during the tax year, to the assessed value of all real property subject to taxation. The Council, acting by resolution, may extend the time for establishing the rates of taxation. If the Council does extend the time for establishing the rates of taxation on real property, it must establish those rates for the tax year by permanent legislation. If the Council does not establish the rates of taxation of real property by October 15, and does not extend the time for establishing rates, the rates of taxation applied for the prior year shall be the rates of taxation applied during the tax year.
(a-1) Notwithstanding the provisions of subsection (a) of this section, the real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 1994, and ending September 30, 1995, shall be the same rates in effect for the tax year beginning October 1, 1993, and ending September 30, 1994.
(a-2) Notwithstanding the provisions of subsection (a) of this section, the real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 1995, and ending September 30, 1996, shall be the same rates in effect for the tax year beginning October 1, 1993, and ending September 30, 1994.
(b) Notwithstanding the provisions of subsection (a) of this section, the following real property tax rates are established for taxable real property in the District of Columbia for the real property tax year beginning October 1, 1995, and ending September 30, 1996:
(1) $0.3659 for each $100 of assessed value for Class 1 Property;
(2) $0.5869 for each $100 of assessed value for Class 2 Property;
(3) $0.7050 for each $100 of assessed value for Class 3 Property;
(4) $0.8194 for each $100 of assessed value for Class 4 Property; and
(5) $1.9055 for each $100 of assessed value for Class 5 Property.
(b-1) Notwithstanding the provisions of section 413, subsection (a) of this section, or any other law imposing requirements on the enactment of these tax rates, the following real property tax rates are established for taxable real property in the District of Columbia for the real property tax year beginning October 1, 1996, and ending September 30, 1997:
(1) $0.3936 (for each $100 of assessed value) for Class One Property;
(2) $0.6314 (for each $100 of assessed value) for Class Two Property;
(3) $0.7585 (for each $100 of assessed value) for Class Three Property;
(4) $0.8815 (for each $100 of assessed value) for Class Four Property; and
(5) $2.0500 (for each $100 of assessed value) for Class Five Property.
(b-2) Notwithstanding the provisions of subsection (a) of this section, the following real property tax rates are established for taxable real property in the District of Columbia for the tax year beginning October 1, 1997, and ending September 30, 1998:
(1) $0.2400 for each $100 of assessed value for Class 1 Property;
(2) $0.3850 for each $100 of assessed value for Class 2 Property;
(3) $0.4625 for each $100 of assessed value for Class 3 Property;
(4) $0.5375 for each $100 of assessed value for Class 4 Property; and
(5) $1.2500 for each $100 of assessed value for Class 5 Property.
(b-3) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 1999, and ending September 30, 2000, shall be:
(1) $0.96 for each $100 of assessed value for Class 1 Property;
(2) $1.34 for each $100 of assessed value for Class 2 Property;
(3) $1.85 for each $100 of assessed value for Class 3 Property; and
(4) $2.05 for each $100 of assessed value for Class 4 Property.
(b-4)(1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 2000, and ending September 30, 2001, shall be:
(A) $0.96 for each $100 of assessed value for Class 1 Property;
(B) $1.15 for each $100 of assessed value for Class 2 Property;
(C) $1.85 for each $100 of assessed value for Class 3 Property; and
(D) $1.95 for each $100 of assessed value for Class 4 Property.
(2) Paragraph (1) of this subsection shall not apply if the certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is below 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5% or the real GDP growth is less than or equal to 1.7%.
(b-5)(1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 2001, and ending September 30, 2002, shall be:
(A) $0.96 for each $100 of assessed value for Class 1 Property; and
(B) $1.85 for each $100 of assessed value for Class 2 Property.
(2) Repealed.
(3) $1.1450 for each $100 of assessed value for Class 3 Property;
(4) $1.3306 for each $100 of assessed value for Class 4 Property; and
(5) $3.0945 for each $100 of assessed value for Class 5 Property.
(b-6) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 2002, shall be:
(1) $0.96 for each $100 of assessed value for Class 1 Property;
(2) $1.85 for each $100 of assessed value for Class 2 Property; and
(3) $5.00 for each $100 of assessed value for Class 3 Property.
(b-7) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 2005, shall be:
(1) $0.92 for each $100 of assessed value for Class 1 Property;
(2) $1.85 for each $100 of assessed value for Class 2 Property; and
(3) $5.00 for each $100 of assessed value for Class 3 Property.
(b-8)(1)(A) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 1 Property in the District of Columbia for the tax year beginning October 1, 2006, and each tax year thereafter, shall be established as follows:
(i)(I) For the tax year beginning October 1, 2006, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the tax year beginning October 1, 2005, plus 9%.
(II) Before September 16, 2006, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.
(ii)(I) For the tax year beginning October 1, 2007, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the tax year beginning October 1, 2006, plus 8%.
(II) Before September 16, 2007, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.
(iii)(I) For the tax year beginning October 1, 2008, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the tax year beginning October 1, 2007, plus 7%.
(II) Before September 16, 2008, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.
(iv)(I) For the tax year beginning October 1, 2009, and each tax year thereafter, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the preceding tax year, plus the lesser of:
(aa) Seven percent; or
(bb) The percentage increase in the total aggregate assessment of taxable real property for Class 1 Properties.
(II) Before September 16, 2009, and each anniversary thereafter, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.
(B) Notwithstanding the provisions of subparagraph (A) of this paragraph, if, for the current tax year, the total aggregate assessment of taxable real property for Class 1 Properties is estimated to decrease, the real property tax rate for Class 1 Properties shall be the real property tax rate for the prior tax year.
(2) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 and 3 Properties in the District of Columbia for the tax year beginning October 1, 2006, and each tax year thereafter, shall be:
(A) Repealed.
(B) $5.00 for each $100 of assessed value for Class 3 Property.
(b-9)(1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 Properties in the District of Columbia for the tax year beginning October 1, 2008, shall be:
(A) For the first $3 million of assessed value, $1.55 of each $100 of assessed value; and
(B) For the portion of the assessed value exceeding $3 million, $1.85 of each $100 of assessed value.
(2)(A) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 Property in the District of Columbia for the tax year beginning October 1, 2009, and each tax year thereafter, shall be:
(i) For the first $3 million of assessed value, the rate as established in subparagraph (B) of this paragraph; provided, that for the tax year beginning October 1, 2013, the tax rate shall be $1.55 of each $100 of assessed value; and
(ii) For the portion of the assessed value exceeding $3 million, $1.85 of each $100 of assessed value.
(B)(i) The Chief Financial Officer shall compute the real property tax rate for the first $3 million of assessed value for taxable Class 2 Properties in the District of Columbia, for the tax year beginning October 1, 2009, as follows:
(I) The Chief Financial Officer shall subtract $1,312,793,900 from the estimated real property taxes to be collected for Class 2 Properties based upon a rate of $1.85 of each $100 of assessed value.
(II) The Chief Financial Officer shall compute the real property tax rate (rounded up to the nearest penny) for the first $3 million of assessed value for taxable Class 2 Properties by taking the amount yielded by sub-sub-subparagraph (I) of this sub-subparagraph and, if it is a positive number, applying this amount to reduce the real property tax rate; provided, that the real property tax rate shall not be less than $.90 of each $100 of assessed value.
(ii) The Chief Financial Officer shall compute the real property tax rate for the first $3 million of assessed value for taxable Class 2 Properties in the District of Columbia, for the tax year beginning October 1, 2010, and each tax year thereafter, as follows:
(I) The Chief Financial Officer shall multiply the total amount of taxes received for taxable Class 2 Properties in the District of Columbia for the prior fiscal year by 110%.
(II) The Chief Financial Officer shall subtract the amount yielded by sub-sub-subparagraph (I) of this sub-subparagraph from the estimated real property taxes to be collected for Class 2 Properties based upon a rate of $1.85 of each $100 of assessed value.
(III) The Chief Financial Officer shall compute the real property tax rate (rounded up to the nearest penny) for the first $3 million of assessed value for taxable Class 2 Properties by taking the amount yielded by sub-sub-subparagraph (II) of this sub-subparagraph and, if it is a positive number, applying this amount to reduce the real property tax rate; provided, that the real property tax rate shall not be less than $.90 of each $100 of assessed value.
(iii) Before September 16 of each year, the Chief Financial Officer shall submit to the Council the real property tax rate computed under this subparagraph.
(3) The real property tax rate computed in paragraph (2) of this subsection shall only reduce the real property tax rate. If revenues increase by less than the amount needed to reduce the real property tax rate, the real property tax rate shall be equal to the real property tax rate of the prior fiscal year.
(b-10)(1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 3 Properties in the District of Columbia for the tax year beginning October 1, 2010, and each tax year thereafter, shall be $5 for each $100 of assessed value.
(2) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 4 Properties in the District of Columbia for the tax year beginning October 1, 2010, and each tax year thereafter, shall be $ 10 for each $ 100 of assessed value.
(c) Pursuant to section 9 of the General Obligation Bond Act of 1994, effective May 3, 1994 (D.C. Law 10-116; 41 DCR 1224), the following real property special tax rates are established for taxable real property in the District of Columbia for the real property tax year beginning October 1, 1995, and ending September 30, 1996:
(1) $0.5941 for each $100 of assessed value for Class 1 Property;
(2) $0.9531 for each $100 of assessed value for Class 2 Property;
(3) $1.1450 for each $100 of assessed value for Class 3 Property;
(4) $1.3306 for each $100 of assessed value for Class 4 Property; and
(5) $3.0945 for each $100 of assessed value for Class 5 Property.
(c-1) Notwithstanding the provisions of section 413, subsection (c) of this section, or any other law imposing requirements on the enactment of these tax rates, pursuant to section 9 of the General Obligation Bond Act of 1994, effective May 3, 1994 (D.C. Law 10-116; 41 DCR 1224), the following real property special tax rates are established for taxable real property in the District of Columbia for the real property tax year that begins October 1, 1996, and ends September 30, 1997:
(1) $0.5664 (for each $100 of assessed value) for Class One Property;
(2) $0.9086 (for each $100 of assessed value) for Class Two Property;
(3) $1.0915 (for each $100 of assessed value) for Class Three Property;
(4) $1.2685 (for each $100 of assessed value) for Class Four Property; and
(5) $2.9500 (for each $100 of assessed value) for Class Five Property.
(c-2) Pursuant to section 9 of the General Obligation Bond Act of 1996, effective October 1, 1996 (D.C. Law 11-162; 43 DCR 5432), the following real property special tax rates are established for taxable real property in the District of Columbia for the tax year beginning October 1, 1997, and ending September 30, 1998:
(1) $0.7200 for each $100 of assessed value for Class 1 Property;
(2) $1.1550 for each $100 of assessed value for Class 2 Property;
(3) $1.3875 for each $100 of assessed value for Class 3 Property;
(4) $1.6125 for each $100 of assessed value for Class 4 Property; and
(5) $3.7500 for each $100 of assessed value for Class 5 Property.
(d) For purposes of this section, the terms "Class 1 Property", "Class 2 Property", "Class 3 Property", "Class 4 Property", and "Class 5 Property" each has the same meaning as the terms have in § 47-813(c-2)(1), (2), (3), (4), and (5).
(e) The Mayor of the District of Columbia shall issue rules necessary to implement subsections (b) through (d) of this section.
(Sept. 3, 1974, 88 Stat. 1052, Pub. L. 93-407, title IV, § 412; June 15, 1976, D.C. Law 1-70, title III, §§ 302(a), 305, 23 DCR 538, 540; Mar. 3, 1979, D.C. Law 2-130, § 3(a), 25 DCR 2517; Nov. 20, 1979, D.C. Law 3-37, § 2(a), 26 DCR 1564; Mar. 13, 1985, D.C. Law 5-125, § 2, 31 DCR 5180; Nov. 19, 1985, D.C. Law 6-51, § 3(a), 32 DCR 5681; Oct. 1, 1987, D.C. Law 7-28, § 2, 34 DCR 5094; Sept. 29, 1988, D.C. Law 7-161, § 2(a), (b), 35 DCR 5730; Oct. 19, 1989, D.C. Law 8-46, § 2(b), (c), 36 DCR 5783; Sept. 27, 1990, D.C. Law 8-172, § 2(d), 37 DCR 4844; Mar. 7, 1992, D.C. Law 9-62, § 2(b), (c), 38 DCR 7291; Oct. 7, 1992, D.C. Law 9-177, § 2, 39 DCR 5868; Jan. 26, 1994, D.C. Law 10-66, § 2, 40 DCR 7358; June 14, 1994, D.C. Law 10-127, § 5(a), 41 DCR 2050; Sept. 26, 1995, D.C. Law 11-52, § 104(a), 42 DCR 3684; Mar. 5, 1996, D.C. Law 11-98, § 1301, 43 DCR 5; Apr. 26, 1996, 110 Stat. 1321 [211], Pub. L. 104-134, § 135(1); Apr. 9, 1997, D.C. Law 11-222, § 2, 44 DCR 108; Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 10, 1998, D.C. Law 12-122, § 2(a), 45 DCR 2300; Oct. 20, 1999, D.C. Law 13-38, § 2702(b), 46 DCR 6373; Apr. 12, 2000, D.C. Law 13-91, § 156(b), 47 DCR 520; June 5, 2003, D.C. Law 14-307, § 1303(a), 49 DCR 11664; Oct. 20, 2005, D.C. Law 16-33, §§ 1262(a), 1272, 52 DCR 7503; Mar. 20, 2008, D.C. Law 17- 123, § 3(a), 55 DCR 1513; Aug. 15, 2008, D.C. Law 17-216, § 4(a), 55 DCR 7500; Aug. 16, 2008, D.C. Law 17-219, § 7006, 55 DCR 7598; Sept. 24, 2010, D.C. Law 18-223, § 2043(a), 57 DCR 6242; Sept. 14, 2011, D.C. Law 19- 21, § 8102, 58 DCR 6226; Sept. 20, 2012, D.C. Law 19-168, § 7092, 59 DCR 8025.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-812.
1973 Ed., § 47-632.
Effect of Amendments
D.C. Law 13-38 added subsec. (b-3), (b-4) and (b-5).
D.C. Law 13-91 validated a previously made technical amendment in subsec. (b-2) (3).
D.C. Law 14-307 repealed par. (2) of subsec. (b-5); and added subsec. (b-6). Prior to repeal, par. (2) of subsec. (b-5) had read as follows:
"(2) $0.9531 for each $100 of assessed value for Class 2 Property;"
D.C. Law 16-33, added subsecs. (b-7) and (b-8).
D.C. Law 17-123 repealed subsec. (b-8)(2)(A) and added subsec. (b-9). Prior to repeal, subsec. (b-8)(2)(A), read as follows:
"(A) $1.85 for each $100 of assessed value for Class 2 Property; and".
D.C. Law 17-216 added subsec. (b-10).
D.C. Law 17-219 rewrote subsec. (b-9), which had read as follows:
"(b-9)(1)(A) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 Properties in the District of Columbia for the tax year beginning October 1, 2008, shall be:
"(i) For the first $3 million of assessed value, the rate as established in subparagraph (B) of this paragraph; and
"(ii) For the portion of the assessed value exceeding $3 million, $1.85 of each $100 of assessed value.
"(B) The Chief Financial Officer shall compute the real property tax rate for the first $3 million of assessed value for taxable Class 2 Properties in the District of Columbia, for the tax year beginning October 1, 2008, as follows:
"(i) The Chief Financial Officer shall subtract $1,199,949,000 from the estimated real property taxes to be collected for Class 2 Properties based upon a rate of $1.85 of each $100 of assessed value.
"(ii) The Chief Financial Officer shall compute the real property tax rate (rounded up to the nearest penny) for the first $3 million of assessed value for taxable Class 2 Properties by taking the amount yielded by sub-subparagraph (i) of this paragraph and applying this amount to reduce the real property tax rate; provided, that the real property tax rate shall not be less than $.90 of each $100 of assessed value.
"(C) Before September 16, 2008, the Chief Financial Officer shall submit to the Council the real property tax rate computed under subparagraph (B) of this paragraph.
"(2)(A) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 Property in the District of Columbia for the tax year beginning October 1, 2009, and each tax year thereafter, shall be:
"(i) For the first $3 million of assessed value, the rate as established in subparagraph (B) of this paragraph; and
"(ii) For the portion of the assessed value exceeding $3 million, $1.85 of each $100 of assessed value.
"(B) The Chief Financial Officer shall compute the real property tax rate for the first $3 million of assessed value for taxable Class 2 Properties in the District of Columbia, for the tax year beginning October 1, 2009, and each tax year thereafter, as follows:
"(i) Multiply the total amount of taxes received for taxable Class 2 Properties in the District of Columbia for the prior fiscal year by 10%.
"(ii) Subtract the amount yielded by sub-subparagraph (i) of this subparagraph from the estimated real property taxes to be collected for Class 2 Properties based upon a rate of $1.85 of each $100 of assessed value.
"(iii) The Chief Financial Officer shall compute the real property tax rate (rounded up to the nearest penny) for the first $3 million of assessed value for taxable Class 2 Properties by taking the amount yielded by sub-subparagraph (ii) of this subparagraph and applying this amount to reduce the real property tax rate; provided, that the real property tax rate shall not be less than $.90 of each $100 of assessed value.
"(3) The real property tax rate computed in this subsection shall only reduce the real property tax rate. If revenues increase by less than the amount needed to reduce the real property tax rate, the real property tax rate shall be equal to the real property tax rate of the prior fiscal year.
"(4) The Chief Financial Officer shall submit a report to the Council on the impact of this subsection."
D.C. Law 18-223 rewrote subsec. (b-10), which had read as follows:
"(b-10) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 3 Properties in the District of Columbia for the tax year beginning October 1, 2008, and each tax year thereafter, shall be $10 for each $100 of assessed value."
D.C. Law 19-21, in subsec. (b-9)(2)(A)(i), substituted "subparagraph (B) of this paragraph; provided, that for the tax year beginning October 1, 2011, the tax rate shall be $1.65 of each $100 of assessed value; and" for "subparagraph (B) of this paragraph; and".
D.C. Law 19-168, in subsec. (b-9)(1)(A), substituted "$1.55" for "$1.65"; and, in subsec. (b-9)(2)(A)(i), substituted "beginning October 1, 2013, the tax rate shall be $1.55" for "beginning October 1, 2011, the tax rate shall be $1.65".
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 2 of Real Property Tax Rates for Tax Year 1989 Temporary Amendment Act of 1988 (D.C. Law 7-183, March 16, 1989, law notification 36 DCR 2193).
For temporary (225 day) amendment of section, see § 2 of Real Property Tax Rates for Tax Year 1996 Temporary Amendment Act of 1995 (D.C. Law 11-86, February 10, 1996, law notification 43 DCR 1312).
For temporary (225 day) amendment of section, see § 3 of Economic Recovery Conformity Temporary Act of 1996 (D.C. Law 11-216, April 9, 1997, law notification 44 DCR 2574).
For temporary (225 day) amendment of section, see § 2 of Real Property Tax Rate for Tax Year 1997 Temporary Amendment Act of 1996 (D.C. Law 11-217, April 9, 1997, law notification 44 DCR 2575).
For temporary (225 day) amendment of section, see § 2(a) of Real Property Tax Rates and Assessment Initiative Temporary Amendment Act of 1998 (D.C. Law 12- 123, June 11, 1998, law notification 45 DCR 6289).
For temporary (225 day) amendment of section, see 102(a) of Tax Parity Rates and Unincorporated Business Franchise Tax Rate Clarification Temporary Act of 2002 (D.C. Law 14-163, June 25, 2002, law notification 49 DCR 6499).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 101(a) of the Omnibus Budget Support Emergency Act of 1995 (D.C. Act 11-44, April 28, 1995, 42 DCR 2217) and § 104(a) of the Omnibus Budget Support Congressional Review Emergency Act of 1995 (D.C. Act 11-124, July 27, 1995, 42 DCR 4160).
For temporary (90 day)amendment of section, see § 2 of the Real Property Tax Rates for Tax Year 1997 Emergency Amendment Act of 1996 (D.C. Act 11-403, October 24, 1996, 43 DCR 5808), and see § 3 of the Economic Recovery Conformity Emergency Act of 1996 (D.C. Act 11-377, August 28, 1996, 43 DCR 4797).
For temporary (90 day) amendment of section, see § 2 of the Real Property Tax Rates for Tax Year 1996 Emergency Amendment Act of 1995 (D.C. Act 11-148, October 26, 1995, 42 DCR 6054), § 2 of the Real Property Tax Rates for Tax Year 1996 Congressional Review Emergency Amendment Act of 1996 (D.C. Act 11-183, January 22, 1996, 43 DCR 376), § 1301 of the Budget Support Congressional Review Emergency Act of 1996 (D.C. Act 11-206, February 9, 1996, 43 DCR 777), and see § 2 of the Real Property Tax Rates for Tax Year 1997 Congressional Adjournment Emergency Amendment Act of 1997 (D.C. Act 12-12, March 3, 1997, 44 DCR 1744).
For temporary (90 day) amendment of section, see § 2 of the Real Property Tax Rates for Tax Year 1996 Emergency Amendment Act of 1995 (D.C. Act 11-148, October 26, 1995, 42 DCR 6054), § 2 of the Real Property Tax Rates for Tax Year 1996 Congressional Review Emergency Amendment Act of 1996 (D.C. Act 11-183, January 22, 1996, 43 DCR 376), § 2 of the Real Property Tax Rates for Tax Year 1997 Emergency Amendment Act of 1996 (D.C. Act 11-403, October 24, 1996, 43 DCR 5808), § 2 of the Real Property Tax Rates for Tax Year 1997 Congressional Adjournment Emergency Amendment Act of 1997 (D.C. Act 12-12, March 3, 1997, 44 DCR 1744), and § 2(a) of the Real Property Tax Rates for Tax Year 1998 Emergency Amendment Act of 1997 (D.C. Act 12-184, October 31, 1997, 44 DCR 6960).
For temporary (90 day) amendment of section, see § 2(a) of the Real Property Tax Rates and Assessment Initiative Emergency Amendment Act of 1998 (D.C. Act 12-299, March 4, 1998, 45 DCR 1780).
For temporary (90 day) amendment of section, see § 2702(b) of the Service Improvement and Fiscal Year 2000 Budget Support Emergency Act of 1999 (D.C. Act 13-110, July 28, 1999, 46 DCR 6320).
For temporary (90 day) amendment of section, see § 102(a) of Tax Parity Rates and Unincorporated Business Franchise Tax Rate Clarification Emergency Act of 2002 (D.C. Act 14-309, March 25, 2002, 49 DCR 3416).
For temporary (90 day) amendment of section, see §§ 1303(a) and 1304 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see §§ 1303(a) and 1304 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see §§ 1303(a) and 1304 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see §§ 1262(a), 1263, 1264, 1272 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
For temporary (90 day) amendment of section, see § 2043(a) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
Legislative History of Laws
For legislative history of D.C. Law 1-70, see Historical and Statutory Notes following § 47-811.
For legislative history of D.C. Law 2-130, see Historical and Statutory Notes following § 47-803.
Law 3-37, the "Real Property Tax Classifications Act for Tax Year 1980," was introduced in Council and assigned Bill No. 3-141, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on July 31, 1979 and September 11, 1979, respectively. Signed by the Mayor on September 28, 1979, it was assigned Act No. 3-104 and transmitted to both Houses of Congress for its review.
Law 5-125, the "Real Property Tax Rates Setting Procedures Amendment Act of 1984," was introduced in Council and assigned Bill No. 5-302, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on July 10, 1984 and September 12, 1984, respectively. Signed by the Mayor on October 1, 1984, it was assigned Act No. 5-178 and transmitted to both Houses of Congress for its review.
Law 6-51, the "Real Property Tax Rates for Tax Year 1986 and Classification Amendment Act of 1985," was introduced in Council and assigned Bill No. 6-268, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on July 9, 1985 and September 10, 1985, respectively. Signed by the Mayor on September 30, 1985, it was assigned Act No. 6-74 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 7-28, see Historical and Statutory Notes following § 47-818.01.
Law 7-161, the "Real Property Tax Rates for Tax Year 1989 Amendment Act of 1988," was introduced in Council and assigned Bill No. 7-511, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 28, 1988 and July 12, 1988, respectively. Signed by the Mayor on July 15, 1988, it was assigned Act No. 7-216 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 8-46, see Historical and Statutory Notes following § 47-811.
Law 8-172, the "Real Property Tax Rates for Tax Year 1991 Amendment Act of 1990," was introduced in Council and assigned Bill No. 8-609, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 26, 1990, and July 10, 1990, respectively. Signed by the Mayor on July 16, 1990, it was assigned Act No. 8-237 and transmitted to both Houses of Congress for its review. D.C. Law 8-172 became effective on September 27, 1990.
Law 9-62, the "District of Columbia Real Property Tax Rates for Tax Year 1992 and Real Property Tax Reclassification Amendment Act of 1991," was introduced in Council and assigned Bill No. 9-253, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on October 1, 1991, and November 5, 1991, respectively. Signed by the Mayor on November 25, 1991, it was assigned Act No. 9-105 and transmitted to both Houses of Congress for its review. D.C. Law 9-62 became effective on March 7, 1992.
Law 9-177, the "Real Property Tax Rates for Tax Year 1993 and Real Property Tax Revision and Reclassification Amendment Act of 1992," was introduced in Council and assigned Bill No. 9-563, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on June 23, 1992, and July 7, 1992, respectively. Signed by the Mayor on July 28, 1992, it was assigned Act No. 9-283 and transmitted to both Houses of Congress for its review. D.C. Law 9-177 became effective on October 7, 1992.
Law 10-66, the "Real Property Tax Rates for Tax Year 1994 and Real Property Tax Classification Amendment Act of 1993," was introduced in Council and assigned Bill No. 10-313, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on July 21, 1993, and September 21, 1993, respectively. Approved without the signature of the Mayor on October 8, 1993, it was assigned Act No. 10-121 and transmitted to both Houses of Congress for its review. D.C. Law 10-66 became effective on January 26, 1994.
Law 10-127, the "Real Property Statutory and Filing Deadlines Conformity Amendment Act of 1994," was introduced in Council and assigned Bill No. 10-450, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on February 1, 1994, and March 22, 1994, respectively. Signed by the Mayor on April 13, 1994, it was assigned Act No. 10-221 and transmitted to both Houses of Congress for its review. D.C. Law 10- 127 became effective on June 14, 1994.
For legislative history of D.C. Law 11-52, see Historical and Statutory Notes following § 47-811.01.
Law 11-98, the "Budget Support Act of 1995," was introduced in Council and assigned Bill No. 11-440, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 7, 1995, and December 5, 1995, respectively. Signed by the Mayor on December 26, 1995, it was assigned Act No. 11-181 and transmitted to both Houses of Congress for its review. D.C. Law 11-98 became effective on March 5, 1996.
Law 11-222, the "Real Property Tax Rates for Tax Year 1998 Amendment Act of 1996," was introduced in Council and assigned Bill No. 11-844, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on October 1, 1996, and November 7, 1996, respectively. Signed by the Mayor on November 25, 1996, it was assigned Act No. 11-441 and transmitted to both Houses of Congress for its review. D.C. Law 11-222 became effective on April 9, 1997.
Law 12-122, the "Real Property Tax Rates and Assessment Initiative Amendment Act of 1998," was introduced in Council and assigned Bill No. 12-370. The Bill was adopted on first and second readings on February 3, 1998, and March 3, 1998, respectively. Signed by the Mayor on May 23, 1998, it was assigned Act No. 12-323 and transmitted to both Houses of Congress for its review. D.C. Law 12-122 became effective on June 10, 1998.
Law 13-38, the "Service Improvement and Fiscal Year 2000 Budget Support Act of 1999," was introduced in Council and assigned Bill No. 13-161, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on May 11, 1999, and June 22, 1999, respectively. Signed by the Mayor on July 8, 1999, it was assigned Act No. 13-111 and transmitted to both Houses of Congress for its review. D.C. Law 13-38 became effective on October 20, 1999.
Law 13-91, the "Technical Amendments Act of 1999," was introduced in Council and assigned Bill No. 13-435, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 2, 1999, and December 7, 1999, respectively. Signed by the Mayor on December 29, 1999, it was assigned Act No. 13-234 and transmitted to both Houses of Congress for its review. D.C. Law 13-91 became effective on April 12, 2000.
For Law 14-307, see notes following § 47-368.01.
For Law 16-33, see notes following § 47-308.01.
Law 17-123, the "Small Business Commercial Property Tax Relief Act of 2008", was introduced in Council and assigned Bill No. 17-20 which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 11, 2007, and January 8, 2008, respectively. Signed by the Mayor on January 24, 2008, it was assigned Act No. 17-272 and transmitted to both Houses of Congress for its review. D.C. Law 17-123 became effective on March 20, 2008.
Law 17-216, the "Nuisance Properties Abatement Reform and Real Property Classification Amendment Act of 2008", was introduced in Council and assigned Bill No.17-86 which was referred to Finance and Revenue and Public Services and Consumer Affairs. The Bill was adopted on first and second readings on March 4, 2008, and June 3, 2008, respectively. Signed by the Mayor on June 24, 2008, it was assigned Act No. 17-416 and transmitted to both Houses of Congress for its review. D.C. Law 17-216 became effective on August 15, 2008.
For Law 17-219, see notes following § 47-318.05a.
For Law 18-223, see notes following § 47-355.05.
For history of Law 19-21, see notes under § 47-305.02.
For history of Law 19-168, see notes under § 47-355.01.
Delegation of Authority
Delegation of authority pursuant to Law 6-51, see Mayor's Order 86-6, January 14, 1986.
Delegation of authority pursuant to Laws 6-195 and 6-203, see Mayor's Order 86- 172, September 30, 1986.
Miscellaneous Notes
Section 2 of the Act of March 5, 1981, D.C. Law 3-136, established the rates of taxation on taxable real property in the District of Columbia for the tax year beginning July 1, 1980, and ending June 30, 1981, as follows: $1.22 for each $100 of assessed value for Class 1 Property; $1.54 for each $100 of assessed value for Class 2 Property; and $2.13 for each $100 of assessed value for Class 3 Property.
Section 2(a) of D.C. Law 6-51 established rates of taxation on taxable real property in the District of Columbia for the tax year beginning July 1, 1985, and ending June 30, 1986, as follows: $1.0615 for each $100 of assessed value for Class 1 property; $1.3402 for each $100 of assessed value for Class 2 property; $1.5712 for each $100 of assessed value for Class 3 property; and $1.7662 for each $100 of assessed value for Class 4 property.
Section 2(a) of D.C. Law 6-153 established rates of taxation on taxable real property in the District of Columbia for the tax year beginning July 1, 1986, and ending June 30, 1987 as follows: $0.8686 for each $100 of assessed value for Class 1 Property; $1.0966 for each $100 of assessed value for Class 2 Property; $1.2957 for each $100 of assessed value for Class 3 Property; and $1.4454 for each $100 of assessed value for Class 4 Property.
Real property special tax rates established: Section 2(b) of D.C. Law 6-153 established rates for the real property special tax on taxable real property in the District of Columbia for the tax year beginning July 1, 1986, and ending June 30, 1987 as follows: $0.3514 for each $100 of assessed value for Class 1 Property; $0.4434 for each $100 of assessed value for Class 2 Property; $0.5243 for each $100 of assessed value for Class 3 Property; and $0.5846 for each $100 of assessed value for Class 4 Property.
General obligation bonds authorized: D.C. Law 6-60, effective November 19, 1985, authorized the issuance of general obligation bonds of the District of Columbia for the purpose of financing certain capital projects and refunding certain capital indebtedness of the District of Columbia.
Mayor authorized to issue rules: Section 4 of D.C. Law 6-51 provided that the Mayor shall issue rules to implement the provisions of the act pursuant to subchapter I of Chapter 5 of Title 2.
Section 2(d) of D.C. Law 6-153 provided that the Mayor shall issue rules to implement the provisions of the section.
Calculated rates for tax year 1995: The following calculated rates became the tax rates for tax year 1995 on December 16, 1994, pursuant to Resolution 10-443 and D.C. Code § 47-812(a) (See 41 DCR 5987):
Tax Year 1995 Real Property Tax Rates Establishment Extension Emergency Resolution of 1994: Pursuant to Resolution 10-443, effective October 4, 1994, the Council extended, on an emergency basis, the time for establishing the real property tax rates for tax year 1995 until December 5, 1994.
Definitions applicable: The definitions in § 47-803 apply to this section.
Real property special tax rates established: Section 2(b) of D.C. Law 6-51, effective November 19, 1985, established rates for the real property special tax on taxable real property in the District of Columbia for the tax year beginning July 1, 1985, and ending June 30, 1986, as follows: $0.1585 for each $100 of assessed value for Class 1 property; $0.1998 for each $100 of assessed value for Class 2 property; $0.2488 for each $100 of assessed value for Class 3 property; and $0.2638 for each $100 of assessed value for Class 4 property.
Definitions applicable: Section 2(c) of D.C. Law 6-51 provided that, for purposes of this section, the terms "Class 1 property", "Class 2 property", "Class 3 property", and "Class 4 property" each has the meaning given to the term in subsection (c-1)(1), (2), (3), and (4) of § 47-813, as amended by § 3(b) of the act.
Section 2(c) of D.C. Law 6-153 provided that, for purposes of this section, the terms "Class 1 Property", "Class 2 Property", "Class 3 Property", and "Class 4 Property" each has the meaning given each term in subsection (c-1)(1), (2), (3), and (4) of § 47-813, as amended by § 3b of the act.
General obligation bonds authorized: D.C. Law 5-115 authorized the issuance of general obligation bonds of the District of Columbia for the purpose of financing certain capital projects and refunding certain capital indebtedness of the District of Columbia.
An annual tax is imposed on real property in the District of Columbia by § 47- 811 and by the General Obligation Bond Act of 1996, effective October 1, 1996 (D.C. Law 11-162; 43 DCR 5432) (the "1996 Act"), which is not codified. The 1996 Act established a real property special tax to pay debt service on general obligation bonds issued by the District of Columbia. Prior to the 1996 Act, a real property special tax was imposed by the General Obligation Bond Act of 1994, effective May 3, 1994 (D.C. Law 10-116; 41 DCR 1224). The real property tax rates and real property special tax rates are established by this section (§ 47-812), either separately or as a sum.
Application of Law 14-307: Section 1304 of D.C. Law 14-307 provides: "Sections 1302 and 1303 shall apply as of October 1, 2002."
Short title of subtitle EE of title I of Law 16-33: Section 1261 of D.C. Law 16-33 provided that subtitle EE of title I of the act may be cited as This subtitle may be cited as the Residential Property Tax Rate and Cap Reduction Act of 2005.
Short title of subtitle FF of title I of Law 16-33: Section 1271 of D.C. Law 16-33 provided that subtitle FF of title I of the act may be cited as This subtitle may be cited as the Calculated Residential Property Tax Rate Establishment Act of 2005.
Applicability and expiration of subtitle EE of title I, §§ 1261 to 1265, of D.C. Law 16-33: Sections 1263 and 1264 of D.C. Law 16-33, as amended by section 5(g) of D.C. Law 16-191 and D.C. Law 17-219, § 7068(c), (d), provide:
"Sec. 1263. Applicability; conditional effect.
"(a) Section 1262 shall apply for taxable years beginning after September 30, 2005."
"(b) Repealed.
"(c) Repealed.
"Sec. 1264. Repealed."
Section 5(b) of D.C. Law 17-216 provides that section 4(a) shall apply to real property tax years beginning after September 30, 2008.
Short title: Section 7003 of D.C. Law 17-219 provided that subtitle C of title VII of the act may be cited as the "Commercial Real Property Tax Relief Act of 2008".
Short title: Section 8101 of D.C. Law 19-21 provided that subtitle K of title VIII of the act may be cited as "Determination of Calculated Rate for Fiscal Year 2012 Act of 2011".
Short title: Section 7091 of D.C. Law 19-168 provided that subtitle I of title VII of the act may be cited as "Commercial Property Tax Rate Act of 2012".
Section 7093 of D.C. Law 19-168 provides:
"Sec. 7093. This subtitle shall apply upon certification by the Chief Financial Officer that sufficient revenue is available in the June 2012, September 2012, or December 2012 revenue estimates to fund section 1002(a)(1) through (14) of the Revised Revenue Estimate Contingency Priority List Act of 2012, passed on 2nd reading on June 5, 2012 (Enrolled version of Bill 19-743)."
