Source: https://development.code.dccouncil.us/dc/council/code/sections/47-829.html
Timestamp: 2019-04-21 00:36:10+00:00

Document:
D.C. Law Library - § 47–829. Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.
↪ § 47–829. Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.
§ 47–828. Violations of assessment provisions.
§ 47–830. New buildings; complaints and appeals.
§ 47–829. Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.
(a)(1) In addition to the annual assessment of real property made pursuant to § 47-820(b), the Mayor, pursuant to subsections (b) through (f) of this section, shall conduct a supplemental assessment of real property between January 1 and June 30, to become effective October 1, and payable March 31, and again between July 1 and December 31, to become effective April 1, and payable September 15, of each calendar year.
(B) On or before February 1 of the following year for supplemental assessments conducted between July 1 and December 31.
(2) Not listed on the previous assessment roll or tax list since the last annual or supplemental assessment.
(c) The Mayor shall assess the estimated market value of all real property, by lot and square, that has a change in estimated market value as a result of damage or destruction of an improvement since the last annual or supplemental assessment.
(2) There is a $100,000 or more change in the estimated market value of the real property.
(2) A certificate of occupancy has been issued or, in the case of a single-family dwelling, a building permit has been made final.
(e-1) Class 1 Property, as defined under § 47-813(c-8)(2)(A), shall not be subject to subsection (e) of this section.
(2) Notify the affected owner in writing of any change in assessment and right of appeal, as provided in § 47-830. The notice shall be mailed by certified or registered mail to the owner’s address of record.
This section is referenced in § 47-813, § 47-820, § 47-830, § 47-864, and § 47-2514.
D.C. Law 13-305 rewrote subsecs. (e)(2) and (f)(2).
D.C. Law 16-159, in subsec. (a), designated the existing text as par. (1), and added par. (2).
Financial institutions, applicable real property tax provisions, see § 47-2514.
For temporary (90 day) amendment of section, see § 2 of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 2 of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 2 of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (90 day) amendment of section, see § 2(b) 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(b) 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(b) 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) repeal of § 3 of D.C. Law 18-235, see § 714 of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).
For temporary (225 day) amendment of section, see § 2(p) 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 of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 2 of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
For temporary (225 day) amendment of section, see § 2(b) 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).
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.
Section 509 of D.C. Law 13-305 requires that section 502(s) of D.C. Law 13-305, amending this section, shall apply to tax periods beginning after June 30, 2001.
Section 3 of D.C. Law 18-235 provided that this act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.
Section 714 of D.C. Law 18-370 repealed section 3 of D.C. Law 18-235.
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.

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