-
Current through October 23, 2012
(a) Any owner aggrieved by any supplemental assessment, made in accordance with § 47-829, may appeal from the assessment to the Real Property Tax Appeals Commission for the District of Columbia by:
(1) September 30 for a supplemental assessment conducted between January 1 and June 30; and
(2) March 31 for a supplement assessment conducted between July 1 and December 31.
(b) The Real Property Tax Appeals Commission for the District of Columbia shall hear an appeal of the supplemental assessment if the appeal is filed by the prescribed due date and shall make a final determination of the appeal no later than October 15 of the same calendar year for a supplemental assessment conducted between January 1 and June 30, and by April 15 of the next calendar year for a supplemental assessment conducted between July 1 and December 31.
(c)(1) Any owner aggrieved by any supplemental assessment, made in accordance with § 47-829, may appeal from the assessment to the Superior Court of the District of Columbia within 6 months after April 15 following the year in which the assessment is made, in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 for a supplemental assessment conducted between January 1 and June 30, if:
(A) An appeal of the supplemental assessment has been filed with the Real Property Tax Appeals Commission for the District of Columbia by September 30; or
(B) The Mayor failed to provide notice to the affected owner, as required by § 47-829(f)(2), by September 1 of the year in which the supplemental assessment was conducted; and
(2) Any owner aggrieved by any supplemental assessment, made in accordance with § 47-829, may appeal from the assessment to the Superior Court of the District of Columbia within 6 months after the April 15th following the year in which the assessment is made, in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 for a supplemental assessment conducted between July 1 and December 31, if:
(A) An appeal of the supplemental assessment has been filed with the Real Property Tax Appeals Commission for the District of Columbia by March 31; or
(B) The Mayor failed to provide notice to the affected owner, as required by § 47-829(f)(2), by the March 1st following the year in which the supplemental assessment was conducted.
(c-1) Beginning with the real property assessments for Tax Year 1999 and for each tax year thereafter:
(1)(A) An owner may petition for an administrative review of a supplemental assessment conducted between January 1 and June 30 in accordance with § 47- 829 on or before October 1 following the date of the notice of supplemental assessment.
(B) An owner may petition for an administrative review of a supplemental assessment conducted between July 1 and December 31 in accordance with § 47- 829, or on or before April 1 following the date of the notice of supplemental assessment.
(C) The petition for an administrative review shall be made in writing on a form and in a manner as the Mayor may prescribe.
(2)(A) Any owner aggrieved by a final determination made on an administrative review may appeal the supplemental assessment to the Real Property Tax Appeals Commission for the District of Columbia within 45 days from the date of a notice of a final determination on an administrative review. The Real Property Tax Appeals Commission for the District of Columbia shall hear an appeal of the supplemental assessment only if a request for an administrative review was timely filed with the Mayor. All notices of final determination shall be accompanied by assessor's worksheets indicating the rationale for the determination, if the assessment is raised or lowered.
(B) No administrative review shall be required before an owner may appeal to the Real Property Tax Appeals Commission for the District of Columbia a supplemental assessment conducted between January 1 and June 30 if:
(i) The Mayor fails to notify the owner of the supplemental assessment on or before September 1; or
(ii) The Mayor fails to notify the owner of a final determination on an administrative review of the supplemental assessment on or before December 30 following the date of the notice of supplemental assessment.
(C) Under the circumstance described in subparagraph (B) of this paragraph, the owner may appeal the supplemental assessment to the Real Property Tax Appeals Commission for the District of Columbia on or before February 1 without first petitioning for an administrative review of the supplemental assessment.
(D) No administrative review shall be required before an owner may appeal to the Real Property Tax Appeals Commission for the District of Columbia a supplemental assessment conducted between July 1 and December 31 if:
(i) The Mayor fails to provide notice of the supplemental assessment on or before March 1; or
(ii) The Mayor fails to notify the owner of a final determination on an administrative review of the supplemental assessment on or before June 30.
(E) Under the circumstances described in subparagraph (D) of this paragraph, the owner may appeal the supplemental assessment to the Real Property Tax Appeals Commission for the District of Columbia on or before August 1 without first petitioning for an administrative review of the supplemental assessment.
(3)(A) An owner may appeal from either a supplemental assessment conducted between January 1 and June 30 or a supplemental assessment conducted between July 1 and December 31 on or before December 31st of the year following the year in which the supplemental assessment was conducted in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304. An appeal from the supplemental assessment filed with the Real Property Tax Appeals Commission for the District of Columbia shall be a prerequisite to filing an appeal with the Superior Court of the District of Columbia; provided, that written notice of the supplemental assessment was given to the taxpayer before December 2 for a supplemental assessment conducted between January 1 and June 30 and before May 31 of the following year for a supplemental assessment conducted between July 1 and December 31.
(B) Repealed.
(d) For the purposes of § 47-829 and this section, the term:
(1) "Improvement" means a building or other relatively permanent structure or development located on or attached to real property.
(2) "Construction in progress" means the on-site work done in the building or the alteration of an improvement, whether a new improvement, an addition, or a renovation, including, but not limited to, the assembly and installation of components and equipment.
(3) "Conversion" means a change in use of real property or a change in the type of ownership of residential real property that results in a change of residential use. A conversion includes, but is not limited to:
(A) A change in use from a residential, commercial, office, hotel or motel, industrial, or other type of real property to a residential, commercial, office, hotel or motel, industrial or other type of real property, regardless of whether the change in use results in a reclassification of the real property; or
(B) A change in the type of ownership of residential real property that results in a change in residential use of the real property from a rental housing accommodation, a condominium, or cooperative housing association to a rental housing accommodation, a condominium, or a cooperative housing association.
(4) For the purposes of paragraph (3) of this subsection, the term "housing accommodation" has the same meaning as that term has in § 42-3501.03(14); and the terms "condominium" and "cooperative housing association" have the same meaning as the terms have in § 47-813(d).
(e) Notwithstanding the definition of owner and taxpayer in § 47-802(5) to include persons other than the owner of record of real property, the owner of record of real property shall retain the right to appeal an assessment under this section.
(Aug. 17, 1937, 50 Stat. 693, ch. 690, title IX, § 5(c); May 16, 1938, 52 Stat. 372, ch. 223, § 8; July 26, 1939, 53 Stat. 1109, ch. 367, title IV, § 5(b); July 10, 1952, 66 Stat. 545, ch. 649, § 3(c); July 29, 1970, 84 Stat. 580, Pub. L. 91-358, title I, § 161(a)(5); June 22, 1983, D.C. Law 5-14, § 703, 30 DCR 2632; Mar. 6, 1991, D.C. Law 8-207, § 2(b), 37 DCR 8453; Mar. 17, 1993, D.C. Law 9-241, § 6, 40 DCR 629; June 14, 1994, D.C. Law 10-127, § 4(a), 41 DCR 2050; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 23, 1997, D.C. Law 12-40, § 101(f), 44 DCR 4859; June 9, 2001, D.C. Law 13-305, § 502(t), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(g), 49 DCR 8140; June 5, 2003, D.C. Law 14-307, § 1303(d), 49 DCR 11664; Apr. 13, 2005, D.C. Law 15-354, § 73(b)(4), 52 DCR 2638; Sept. 19, 2006, D.C. Law 16-159, § 2(d), 53 DCR 5385; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(7), 58 DCR 963; Sept. 26, 2012, D.C. Law 19-171, § 136(b), 59 DCR 6190.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-830.
1973 Ed., § 47-711.
Effect of Amendments
D.C. Law 13-305 substituted "owner" for "real property owner" and "any real property owner" wherever they appear; in subsec. (c-1), inserted the last sentence in par. (2)(A) and rewrote par. (3); and added subsec. (d).
Prior to amendment, subsec. (c-1)(3) read:
"(3)(A) A real property owner may appeal from a supplemental assessment conducted between January 1 and June 30 in accordance with subsection (b) of this section to the Superior Court of the District of Columbia within 6 months from October 15 following the year in which the assessment is made in the same manner and to the same extent as provided in 47-3303 and 47-3304. An appeal from the supplemental assessment filed with the Board shall be a prerequisite to filing an appeal with the Superior Court of the District of Columbia.
"(B) A real property owner may appeal from the supplemental assessment conducted between July 1 and December 31 in accordance with subsection (b) of this section to the Superior Court of the District of Columbia within 6 months from April 15 following the year in which the assessment is made in the same manner and to the same extent as provided in 47-3303 and 47-3304. An appeal from the supplemental assessment filed with the Board shall be a prerequisite to filing an appeal with the Superior Court of the District of Columbia."
D.C. Law 14-213 validated previously made technical corrections.
D.C. Law 14-307, in subsec. (c-1)(2)(A), substituted "rationale for determination, if the assessment is raised or lowered" for "any determination".
D.C. Law 15-354, in subsec. (c-1)(2)(A), validated a previously made technical correction.
D.C. Law 16-159, in subsec. (c-1)(2)(A), substituted "45" for "30".
D.C. Law 18-363, in subsecs. (a), (b), (c)(1)(A), and (c)(2)(A), substituted "Real Property Tax Appeals Commission for the District of Columbia" for "Board of Real Property Assessments and Appeals"; in subsec. (c-1)(2)(A), substituted "Real Property Tax Appeals Commission for the District of Columbia" for "Board of Real Property Assessments and Appeals ('Board')"; and, in subsecs. (c-1)(2), (B), (C), (D), and (E), and (3), substituted "Real Property Tax Appeals Commission for the District of Columbia" for "Board".
D.C. Law 19-171 made a technical amendment to the enacting clause of D.C. Law 18-363, § 3(g)(7)(D), that did not change the text of the section.
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 2(q) 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).
For temporary (225 day) amendment of section, see § 2(g) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 2(s) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see §§ 2(g), 3 of Real Property Tax Assessment Transition Emergency Act of 2001 (D.C. Act 14-44, April 18, 2001, 48 DCR 3844).
For temporary (90 day) amendment of section, see §§ 2(g), 3 of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659).
For temporary (90 day) amendment of section, see §§ 1303(d) 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(d) 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(d) 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).
Legislative History of Laws
For legislative history of D.C. Law 5-14, see Historical and Statutory Notes following § 47-815.
For legislative history of D.C. Law 8-207, see Historical and Statutory Notes following § 47-829.
For legislative history of D.C. Law 9-241, see Historical and Statutory Notes following § 47-825.01.
For legislative history of D.C. Law 10-127, see Historical and Statutory Notes following § 47-812.
For legislative history of D.C. Law 12-40, see Historical and Statutory Notes following § 47-802.
For Law 13-305, see notes following § 47-405.
For Law 14-213, see notes following § 47-820.
For Law 14-307, see notes following § 47-368.01.
For Law 15-354, see notes following § 47-340.03.
For Law 16-159, see notes following § 47-824.
For history of Law 18-363, see notes under § 47-412.01.
For history of Law 19-171, see notes under § 47-369.01.
Delegation of Authority
Delegation of authority under Law 5-14, see Mayor's Order 83-190, July 25, 1983.
Delegation of authority under D.C. Law 8-207, the Real Property Improvements and New Construction Tax Amendment Act of 1990, see Mayor's Order 93-66, May 25, 1993.
Miscellaneous Notes
Mayor authorized to issue rules: Section 1102 of D.C. Law 5-14 provided that the Mayor shall issue rules necessary to carry out the provisions of the act.
Section 4 of D.C. Law 8-207 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue proposed rules to implement the provisions of this act. The proposed rules shall be submitted to the Council for a 60-day period of review, excluding Saturdays, Sundays, legal holidays, and days of Council recess. If the Council does not approve or disapprove the proposed rules, in whole or in part, by resolution within this 60-day review period, the proposed rules shall be deemed approved. Nothing in this section shall affect any requirements imposed upon the Mayor by subchapter I of Chapter 5 of Title 2.
Expiration of title I of D.C. Law 12-40: Section 105(b) of D.C. Law 12-40 provided that title I of that act shall expire 4 years from its effective date. D.C. Law 12-40 became effective on October 23, 1997.
Mayor authorized to issue rules: Section 104 of D.C. Law 12-40 provided that the Mayor may promulgate rules necessary for the implementation of this title.
Audit of triennial assessment process: Section 103 of D.C. Law 12-40 provided that at the end of the first triennial assessment cycle, an audit of the assessment process shall be conducted by an outside firm, under the auspices of the International Association of Assessing Officers, for the purposes of examining the methodology, procedures, and accuracy of real property assessments under the triennial assessment process. The results of the audit shall be provided to the Council of the District of Columbia.
Review of title I provisions after 3 years: Section 105(a) of title I of D.C. Law 12-40 provided that after 3 years, the Committee on Finance and Revenue shall review the provisions of this title and make recommendations for their continuance, amendment, or termination.
Expiration and review of title I of D.C. Law 12-40: Section 2003 of D.C. Law 14-28 repealed the expiration provision of section 105(b) and the review provision of section 105(a) of D.C. Law 12-40.
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."
