§ 47-850. Residential property tax relief--Homestead deduction for houses and condominium units.

Prior Codifications

1981 Ed., § 47-850.

1973 Ed., § 47-659.1.

Effect of Amendments

D.C. Law 14-147 rewrote the section which had read as follows:

"(a) For the purpose of computing taxes on real property in the District of Columbia for the tax year beginning July 1, 1977, and ending June 30, 1978, notwithstanding the provisions of § 47-820, there shall be deducted from the estimated market value of a single-family residential property the amount of $6,000; provided, however, that such deduction shall not exceed the estimated market value of that property.

"(b) For the purpose of computing taxes on real property in the District of Columbia for the tax year beginning July 1, 1978, notwithstanding the provisions of § 47-820, there shall be deducted from the estimated market value of a single-family residential property which is the principal place of residence of its owner and from the estimated market value of a residential property with 5 or fewer dwelling units which includes the principal place of residence of its owner the amount of $9,000; provided, however, that such deduction shall not exceed the estimated market value of the property. To determine the owner's principal place of residence, the Mayor shall devise a form for an affidavit and mail it to the owner along with the notice of assessment required under § 47-824. In order to obtain the deduction provided under this subsection, the owner shall complete the affidavit and return it to the Mayor within 60 days of the date such affidavit form was mailed to the owner. The Mayor may verify the contents of the affidavit. The Mayor may grant a reasonable extension of time, not to exceed 60 days, for filing the affidavit whenever in his or her judgment good cause exists therefor.

"(c)(1) For the purpose of computing taxes on real property in the District of Columbia for the tax year beginning July 1, 1979, and for each tax year thereafter, notwithstanding the provisions of § 47-820, the amount of $9,000 or, commencing with that portion of tax year beginning July 1, 1986, that occurs after January 1, 1987, the amount of $15,000 or, commencing with the tax year beginning July 1, 1988, the amount of $22,000 or, commencing with the tax year beginning July 1, 1990, the amount of $30,000 shall be deducted from the estimated market value of improved residential real property which:

"(A)(i) Is occupied by the owner of the property who is subject to District income taxation during the period for which the homestead deduction is sought and provided; or

"(ii) Is unoccupied due to a major fire, flood, or other casualty that occurred during the 12 months preceding the tax year and was not intentionally caused by the owner; provided, that the property was qualified to receive the homestead deduction at the time of the major fire, flood, or other casualty occurred;

"(B) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and

"(C) Is used exclusively for nontransient residential dwelling purposes; provided, that such deduction shall not exceed the estimated market value of the property.

"(2)(A) In order to obtain the deduction provided for under this subsection, owners of eligible real property shall complete and file with the District of Columbia Department of Finance and Revenue ('Department') on or before June 1st preceding the tax year, an application form devised by the Department.

"(B) For the tax year beginning July 1, 1981, and ending June 30, 1982, the application form required by subparagraph (A) of this paragraph shall be completed and filed with the Department before December 1, 1981. If such application is filed with the Department in person, the real property owner so filing shall be given a receipt for the application. If such application is mailed to the Department, the Department shall mail a receipt to the real property owner so filing; provided, that the real property owner so filing encloses a stamped self-addressed envelope with his application.

"(3), (4) [Repealed].

"(d)(1) For the purpose of computing taxes on real property in the District of Columbia for the tax year commencing July 1, 1977, the Mayor shall deduct from the estimated market value of residential real property owned by a cooperative housing association and occupied by the members of such association the amount of 12% of the estimated market value of said property; provided, however, that the deduction may not exceed the amount of $6,000 multiplied by the number of dwelling units which are the principal place of residence of members of such association.

"(2) For the purpose of computing taxes on real property in the District of Columbia for the tax year commencing July 1, 1978, and for each year thereafter, the Mayor shall deduct from the estimated market value of residential real property owned by a cooperative housing association and occupied by the shareholders or members of such association the amount of 60% of the estimated market value of said property; provided, however, that the deduction may not exceed the amount of $9,000 or, commencing with that portion of tax year beginning July 1, 1986, that occurs after January 1, 1987, the amount of $15,000 or, commencing with the tax year beginning July 1, 1988, the amount of $22,000 or, commencing with the tax year beginning July 1, 1990, the amount of $30,000 multiplied by the number of dwelling units which are occupied by the shareholders or members of such association.

"(3) [Repealed].

"(4) Notwithstanding the provisions of paragraph (1) of this subsection, for the tax year commencing July 1, 1977 only, tax bills relating to residential real property owned by cooperative housing associations shall not reflect the deduction from estimated market value provided for in paragraph (1) of this subsection. Such tax bills shall be paid in the full amount shown thereon at the times provided for in paragraph (1) of this subsection. The amount of the deduction shall be determined by the Mayor at the earliest practicable time after receipt of the required affidavits and shall be refunded to the owners of such property, such refunds to be made from current real property tax revenues.

"(e)(1)(A) Except as provided in paragraph (3) of this subsection, applications shall be filed by September 1st preceding any tax year. To obtain the deduction provided for under subsections (c)(1) and (d)(2) of this section owners of eligible property shall properly complete and file an application as prescribed by the Mayor. To obtain the deduction and to determine the occupancy of eligible property as described in subsection (d)(2) of this section each shareholder or member of the cooperative housing association shall (in such manner and at such time as the Mayor shall prescribe) complete and return the application herein provided for. The Mayor may require the officers or managers of each cooperative housing association to distribute the applications to its shareholders or members and to collect the completed applications from such shareholders or members for return to the Mayor. Officers or managers of each cooperative housing association shall supply such other information as the Mayor may require.

"(B) The Mayor may verify the contents of the applications. If any person, corporation, or association shall willfully make a false statement concerning any information required to be supplied on such application, such person, corporation, or association shall be deemed guilty of perjury, and upon conviction thereof shall be subject to the penalties for that offense provided for by § 22-2405. Upon written request by the owner of eligible property, the Mayor may grant a reasonable extension of time for filing the application, not to exceed 30 days.

"(C) Notwithstanding any other provision of this subsection, effective October 1, 1993, and for each tax year thereafter, the Mayor, upon written request by the owner of eligible real property, may grant a reasonable extension of time for filing the application for the homestead deduction required to be filed under subparagraph (A) of this paragraph, when in the Mayor's judgment good cause exists for the extension. Any written request for an extension of the filing deadline of the application for the homestead deduction shall only be considered for the tax year in which it is submitted. If an extension is granted, the property tax liability shall be adjusted in accordance with regulations prescribed by the Mayor.

"(2) Applications filed by June 1st shall apply for the tax year beginning on October 1st following the date of application and for succeeding tax years until the tax year for which quinquennial filing of the application is required pursuant to paragraph (3) of this subsection; provided, that the property remains eligible for the deduction. Eligibility for the deduction shall be determined according to the actual use of the property on the first day of each tax year. Property eligible for the deduction on the first day of any tax year shall remain eligible for the entire tax year. Where there is a change in ownership of residential real property after September 1st but before the beginning of the new tax year on October 1st, the new owner shall immediately notify the Mayor of the change in ownership and, to obtain the homestead deduction, shall file a properly completed application by October 15th. This paragraph shall apply to real property tax year 1994 and quinquennial filings shall be filed by September 1st preceding any tax year.

"(2A) The eligibility of any real property for the deduction provided for in this section shall not be affected by the transfer of the real property into a revocable trust, so long as the transfer is without consideration and the property remains the principal residence of the transferor before and after the transfer.

"(3) Commencing with the tax year beginning July 1, 1981, and ending June 30, 1982, the Mayor, in order to implement this subsection, shall mail every 5 years, on or before July 1st, an application to the owners of real property eligible for the deduction. Failure of the Mayor to mail an application to an owner of residential real property eligible for the deduction provided for under this section shall in no manner diminish the obligation of the owner to secure and file, in a timely manner, an application in order to obtain the deduction. Each homeowner eligible for the relief provided under this section or § 47-863 shall be required to file an application for the tax relief for the quinquennial filing period on or before September 1st for the tax year beginning October 1st.

"(4) Any application properly completed and timely filed for the tax year beginning July 1, 1981 and ending June 30, 1982, shall also apply to succeeding tax years until the tax year for which quinquennial filing of the application is required pursuant to paragraph (3) of this subsection. Any residential real property which obtains the deduction provided for under this section, for the tax year beginning July 1, 1981, and ending June 30, 1982 shall obtain the deduction for each succeeding tax year until the tax year for which said quinquennial filing is required; provided, that the property remains eligible for the deduction. For the tax years beginning after June 30, 1982, the Mayor shall make applications available to any owner of real property for which the deduction was not obtained for the preceding tax year or 2nd half of the preceding tax year, whichever is applicable.

"(4A)(A) Notwithstanding the provisions of paragraphs (1) and (2) of this subsection, for the tax year beginning July 1, 1992, and ending June 30, 1993, the application required by subsection (c)(2)(A) of this section shall be properly completed and filed by September 15, 1992.

"(B) An application properly completed and filed by September 15, 1992, shall apply to the tax year beginning July 1, 1992, and ending June 30, 1993, and for succeeding tax years until the tax year for which quinquennial filing of the application is required pursuant to paragraph (3) of this subsection, provided that the property remains eligible for the deduction.

"(C) If any residential real property owner properly completes and files an application by September 15, 1992, for the deduction provided for under subsection (c)(1) of this section and qualifies for the deduction for the full tax year beginning July 1, 1992, and ending June 30, 1993, or if any residential real property owned by a cooperative housing association for which applications are properly completed and filed by September 15, 1992, for the deduction provided for under subsection (d)(2) of this section qualifies for the deduction for the full tax year beginning July 1, 1992, and ending June 30, 1993, then:

"(i) The real property shall be classified as Class 1 Property for the full tax year;

"(ii) No adjustment shall be made to the 1st half tax bill which is due and payable by September 15, 1992; and

"(iii) The full deduction for the tax year beginning July 1, 1992, and ending June 30, 1993, shall be reflected in the 2nd half tax bill which is due and payable by March 31, 1993.

"(4B)(A) Effective October 1, 1994, and for each tax year thereafter, any residential real property which is eligible for the homestead deduction shall receive the homestead deduction as of the first full month following the date on which a properly completed application has been filed. The homestead deduction shall be prorated on a monthly basis. The Mayor may prorate the homestead deduction retroactively to the date the property became eligible for the deduction when in his or her judgment good cause exists to do so. The homestead deduction shall be retroactively applied only within the current real property tax year. Real property is eligible for the homestead deduction if it meets the requirements set forth in this section and a properly completed application is filed with the Mayor. The real property shall continue to receive the homestead deduction until the next quinquennial filing, provided the property remains eligible to receive the deduction.

"(B) Effective October 1, 1994, and for each tax year thereafter, when real property that received the homestead deduction becomes ineligible for the homestead deduction, the owner of the real property shall notify the Mayor (in a manner and at a time as the Mayor may prescribe by regulations) of the real property's ineligibility. The Mayor shall terminate the homestead deduction effective as of the first full month following the date the property became ineligible for the homestead deduction.

"(5)(A) Effective for the real property tax year that begins on October 1, 1993, any residential real property which is not eligible for the deduction as of October 1, 1993, shall be eligible for the deduction for the second half of the tax year if the property becomes eligible for the deduction by April 1, 1994. To obtain the deduction for the second half of the tax year, an owner of eligible real property shall procure, complete and file an application by March 31, 1994. Applications filed by March 31, 1994, shall be considered for the second half of the tax year that begins on October 1, 1993, and for the succeeding tax years until the tax year for which quinquennial filing of the application is required pursuant to paragraph (3) of this subsection; provided, that the property remains eligible for the homestead deduction. The Mayor may verify the contents of the applications.

"(B) Notwithstanding the provisions of this paragraph, effective October 1, 1993, and for each tax year thereafter, the Mayor, upon written request by the owner of eligible real property, may grant a reasonable extension of time, as he or she may prescribe by regulation, for filing the application for the homestead deduction for the second half of the real property tax year, when in the Mayor's judgment good cause exists for the extension. Any written request for an extension of the filing deadline of the application for the homestead deduction for the second half of the real property tax year shall be considered only for the tax year in which it is submitted. If an extension is granted, the property tax liability shall be adjusted in accordance with regulations prescribed by the Mayor.

"(6)(A) Whenever any real property which obtained the deduction provided for in this section for the preceding tax year becomes ineligible for the deduction, the owner of such property shall notify the Mayor (in such manner and at such time as the Mayor shall prescribe) of the termination of eligibility. The Mayor may verify the eligibility of any real property, for which the deduction has been obtained for any tax year, for the deduction for any subsequent tax year.

"(B)(i) If any owner of real property subject to the provisions of this section who is required to notify the Mayor under this subsection of a termination of eligibility for any tax year fails to notify the Mayor (in such manner and at such time as the Mayor shall prescribe) of such termination, the deduction shall be disallowed for each such tax year and shall be taxed at the appropriate rate of taxation for that class. There shall be added to the tax a penalty of 10% of such tax for each such tax year.

"(ii) Any owner who negligently fails to notify the Mayor of a termination of eligibility as required under this subsection shall be guilty of a misdemeanor and shall be fined not more than $1,000, or imprisoned for not more than 180 days, or both.

"(iii) Any owner who willfully or knowingly fails to notify the Mayor of a termination of eligibility as required under this subsection shall be guilty of a misdemeanor and shall be fined not more than $5,000, or imprisoned for not more than 1 year, or both.

"(C) The Mayor, pursuant to title 1 of the District of Columbia Administrative Procedure Act, approved October 21, 1968 (§ 2-501 et seq.), shall issue rules to implement the provisions of subparagraph (B) of this paragraph. Such rules shall ensure that the public is educated about the requirement and purposes of subparagraph (B) of this paragraph. In promulgating the rules, the Mayor shall direct that all pertinent application and general mailing information clearly and prominently reflect all relevant laws and regulations governing notice to the Mayor of termination of eligibility, including notice of all possible fines and penalties for failure to properly notify the Mayor of eligibility termination. Efforts to educate the public shall be multi-lingual and in alternative formats. The proposed rules shall be submitted to the Council for a 45-day review period, 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 the 45-day review period, the proposed rules shall be deemed approved.

"(7) The provisions of this subsection shall apply with respect to tax years beginning after June 30, 1982.

"(f) In relation to property tax bills required to be paid on September 15, 1977, and on March 31, 1978, by owners of property eligible for the exemption provided in subsection (a) of this section:

"(1) The Mayor shall indicate on each tax bill, to the extent feasible, the fact and amount of the exemption and shall enclose with such tax bills a notice which includes at least the following information:

"(A) The amount of the deduction;

"(B) The name of §§ 47-849 to 47-856 and the date on which it was enacted by the Council of the District of Columbia; and

"(C) The exact amount by which the deduction has reduced the property owner's tax bill;

"(2) Any mortgage lender, including but not limited to a savings and loan association, a commercial bank, and a mortgage banker which receives such a property tax bill and pays it on behalf of the owner of the property in question shall forward to said property owner not later than 4 months after the date on which the property tax payment is due:

"(A) A copy of said property tax bill; and

"(B) A copy of the notice required by paragraph (1) of this subsection.

"(g) In relation to property tax bills required to be paid after March 31, 1978, the information specified in subsection (f)(1)(A) and (C) of this section shall be included on the face of each tax bill. Nothing in this subsection shall diminish the duty of the Mayor to include an explanation of the exemption provided in subsection (a) of this section on a notice of assessment, as required by § 47-824(9)."

D.C. Law 15-105, in the section name line, validated a previously made technical correction.

D.C. Law 15-135, in subsec. (a), substituted "$38,000" for "$30,000".

D.C. Law 15-205 rewrote subsec. (a) which had read as follows:

"(a) For purposes of levying the real property tax during a tax year, the Mayor shall deduct $38,000 from the estimated market value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back."

D.C. Law 16-33, in subsec. (a), substituted "$60,000" for "$38,000", and substituted "assessed value" for "estimated market value".

D.C. Law 16-98, in subsec. (a), substituted "$63,000, increased annually, beginning October 1, 2007, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)," for "$60,000".

D.C. Law 17-20, in subsec. (a), substituted "$64,000, increased annually, beginning October 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)," for "$60,000".

D.C. Law 18-111 rewrote subsec. (a), which had read as follows:

"(a)(1) For purposes of levying the real property tax during a tax year, the Mayor shall deduct $64,000, increased annually, beginning October 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), from the assessed value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.

"(2) This subsection shall apply as of October 1, 2003."

Temporary Amendments of Section

For temporary (225 day) amendment of section, see § 3 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 § 3 of District of Columbia Real Property Tax Reclassification Amendment Temporary Act of 1990 (D.C. Law 8- 146, July 25, 1990, law notification 37 DCR 5134).

For temporary (225 day) amendment of section, see § 2 of District of Columbia Real Property Tax Revision Temporary Amendment Act of 1992 (D.C. Law 9-113, May 21, 1992, law notification 39 DCR 3809).

For temporary (225 day) amendment of section, see § 106 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 § 106 of Multiyear Budget Spending Reduction and Support Temporary Act of 1995 (D.C. Law 10-253, March 23, 1995, law notification 41 DCR 1652).

For temporary (225 day) amendment of section, see § 2(b) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-4, June 13, 2001, law notification 48 DCR 5912).

For temporary (225 day) amendment of section, see § 2(d) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).

For temporary (225 day) amendment of section, see § 2(c) of Owner-Occupant Residential Tax Credit and Homestead Deductions Temporary Act of 2004 (D.C. Law 15-159, May 18, 2004, law notification 51 DCR 5699).

Emergency Act Amendments

For temporary addition of an applicability date of April 1, 1995, for title XII of the Multiyear Budget Spending Reduction and Support Emergency Act of 1994 (D.C. Act 10-389), see § 2 of the Homestead Deduction Limitation Applicability Date Emergency Amendment Act of 1995 (D.C. Act 11-14, February 28, 1995, 42 DCR 1164).

For temporary addition of an applicability date of April 1, 1995, for title XI of the Multiyear Budget Spending Reduction and Support Temporary Act of 1994 (D.C. Act 10-401), see § 3 of the Homestead Deduction Limitation Applicability Date Emergency Amendment Act of 1995 (D.C. Act 11-14, February 28, 1995, 42 DCR 1164).

For temporary amendment of section, see § 106 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(b) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-21, March 16, 2001, 48 DCR 2703).

For temporary (90 day) amendment of section, see §§ 2(d), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).

For temporary (90 day) amendment of section, see § 2(d) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).

For temporary (90 day) amendment of section, see § 2(c) of Owner-Occupant Residential Tax Credit and Homestead Deduction Clarification Emergency Act of 2004 (D.C. Act 15-374, February 24, 2004, 51 DCR 2618).

For temporary (90 day) amendment of section, see § 1162(c) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).

For temporary (90 day) amendment of section, see § 1162(c) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).

For temporary (90 day) amendment of section, see §§ 1082(a), 1083 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 § 1032(b) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).

For temporary (90 day) amendment of section, see § 7111(a) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).

For temporary (90 day) amendment of section, see § 7241(a) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).

For temporary (90 day) amendment of section, see § 7241(a) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).

Legislative History of Laws

For legislative history of D.C. Law 2-45, see Historical and Statutory Notes following § 47-849.

For legislative history of D.C. Law 2-130, see Historical and Statutory Notes following § 47-803.

For legislative history of D.C. Law 3-37, see Historical and Statutory Notes following § 47-812.

Law 3-60, the "Property Tax Relief Application Deadline Extension Act of 1979," was introduced in Council and assigned Bill No. 3-210, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on January 22, 1980 and February 5, 1980, respectively. Signed by the Mayor on February 26, 1980, it was assigned Act No. 3-156 and transmitted to both Houses of Congress for its review.

Law 4-73, the "Property Tax Relief Application Deadline Extension and Arts and Aging Clarifying Amendments Act of 1981," was introduced in Council and assigned Bill No. 4-318, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on October 27, 1981 and November 10, 1981, respectively. Signed by the Mayor on December 2, 1981, it was assigned Act No. 4-120 and transmitted to both Houses of Congress for its review.

Law 4-129, the "Homeowner Deductions Application Act of 1982," was introduced in Council and assigned Bill No. 4-267, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 27, 1982 and May 11, 1982, respectively. Signed by the Mayor on June 1, 1982, it was assigned Act No. 4-194 and transmitted to both Houses of Congress for its review.

For legislative history of D.C. Law 6-153, see Historical and Statutory Notes following § 47-863.

For legislative history of D.C. Law 7-161, see Historical and Statutory Notes following § 47-812.

For legislative history of D.C. Law 8-160, see Historical and Statutory Notes following § 47-813.

For legislative history of D.C. Law 8-172, see Historical and Statutory Notes following § 47-812.

Law 9-53, the "Residential Property Tax Relief Act of 1977 Application Deadline and Free Clinic Assistance Program Act of 1986 Extension Temporary Amendment Act of 1991," was introduced in Council and assigned Bill No. 9-293. The Bill was adopted on first and second readings on September 11, 1991, and October 1, 1991, respectively. Signed by the Mayor on October 23, 1991, it was assigned Act No. 9-95 and transmitted to both Houses of Congress for its review. D.C. Law 9-53 became effective December 10, 1991.

Law 9-56, the "Revocable Trust Tax Exemption Amendment Act of 1991," was introduced in Council and assigned Bill No. 9-53, 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. 9-99 and transmitted to both Houses of Congress for its review. D.C. Law 9-56 became effective on March 7, 1992.

For legislative history of D.C. Law 9-177, see Historical and Statutory Notes following § 47-812.

For legislative history of D.C. Law 10-25, see Historical and Statutory Notes following § 47-802.

For legislative history of D.C. Law 10-68, see Historical and Statutory Notes following § 47-813.

For legislative history of D.C. Law 10-127, see Historical and Statutory Notes following § 47-812.

For legislative history of D.C. Law 10-255, see Historical and Statutory Notes following § 47-818.01.

For legislative history of D.C. Law 11-52, see Historical and Statutory Notes following § 47-811.01.

For legislative history of D.C. Law 11-110, see Historical and Statutory Notes following § 47-825.01.

Law 12-38, the "Homestead Exemption Penalty Expansion Amendment Act of 1997," was introduced in Council and assigned Bill No. 12-179, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 17, 1997, and July 1, 1997, respectively. Signed by the Mayor on July 17, 1997, it was assigned Act No. 12-140 and transmitted to both Houses of Congress for its review. D.C. Law 12-38 became effective on October 23, 1997.

For Law 14-147, see notes following § 47-813.

For Law 15-105, see notes following § 47-340.22.

Law 15-135, the "Owner-Occupant Residential Tax Credit and Exemption Act of 2004", was introduced in Council and assigned Bill No. 15-303, which was referred to Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 2, 2003, and January 21, 2004, respectively. Signed by the Mayor on February 6, 2004, it was assigned Act No. 15-350 and transmitted to both Houses of Congress for its review. D.C. Law 15-135 became effective on April 22, 2004.

For Law 15-205, see notes following § 47-308.01.

For Law 16-33, see notes following § 47-308.01.

For Law 16-98, see notes following § 47-802.

For Law 17-20, see notes following § 47-305.02.

For Law 18-111, see notes following § 47-305.02.

Effective Dates

Section 6(b) of D.C. Law 6-153 provided that §§ 4 and 5 of this act shall take effect January 1, 1987.

References in Text

Pursuant to the Office of the Chief Financial Officer's "Notice of Public Interest" published in the April 18, 1997, issue of the District of Columbia Register (44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner's Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc.

Miscellaneous Notes

Mayor authorized to issue rules: See Historical and Statutory Notes following § 47-813.

Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act.

Definitions applicable: The definitions in § 47-803 apply to this section.

Section 3 of D.C. Law 14-147 provides that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.

Section 3 of Law 15-135 provides that § 2(a), (b), and (c)(3) of the act shall apply as of October 1, 2003.

Short title of subtitle O of title I of Law 16-33: Section 1081 of D.C. Law 16-33 provided that subtitle O of title I of the act may be cited as the Real Property Tax Relief Act of 2005.

Section 1083 of D.C. Law 16-33 provides that § 1082(a)(1), (b), (d)(1), and (d)(2)(B) shall apply for taxable years beginning after September 30, 2005.

Applicability of D.C. Law 16-98:  Section 3(a) of D.C. Law 16-98 provides:   "(a) Section 2(a), (b), and (c) shall apply as of October 1, 2006."

Effectiveness and expiration of D.C. Law 16-98: Section 4 of D.C. Law 16-98 required that "this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan; provided, that this act shall expire on October 1, 2006 if its fiscal effect has not been included in an approved budget and financial plan or in the Fiscal Year 2007 Budget Request Act of 2006." The Budget Director of the Council of the District of Columbia has determined, as of November 2, 2007, that the fiscal effect of Law 16-98 had not been included in an approved budget and financial plan by October 1, 2006. Therefore, the amendments made to this section by Law 16-98, have expired as if never in effect.

Short title: Section 7241 of D.C. Law 18-111 provided that subtitle V of title VII of the act may be cited as the "Revenue Enhancement Act of 2009".