Source: https://development.code.dccouncil.us/dc/council/code/sections/47-824.html
Timestamp: 2019-04-23 04:25:00+00:00

Document:
D.C. Law Library - § 47–824. Assessments — Notice to taxpayer; contents.
↪ § 47–824. Assessments — Notice to taxpayer; contents.
(8) An explanation of all special benefits, incentives, limitations, or credits which relate to real property taxes as a result of this or any other act. Included in said explanation shall be an easily understood description of the Property Tax Deferral Program, the property tax credit, the homestead deduction, and the incentives for the preservation of historic properties. Each description shall include, but not be limited to, application procedures and qualifying requirements. The title of each property tax relief program shall be capitalized, underlined, and printed in bold type.
(b)(1) Beginning with real property assessments for Tax Year 1999 and for each real property tax year thereafter, each owner of real property shall be notified of a proposed change in the assessed value or classification (subject to § 47-813(d-1)(4A) and (4B)) of the owner's real property for the next real property tax year by March 1.
(ii) The estimate of the proposed taxable assessment for the tax year (determined by taking into account an estimate of the owner-occupant residential tax credit under § 47-864 by using the amount of the current tax year’s homestead deduction in lieu of the amount of the proposed tax year’s homestead deduction).
(4) Notwithstanding any other law, the Mayor may notify an owner of real property of a proposed change in the assessed value or classification (subject to § 47-813(d-1)(4A) and (4B)) of the owner’s real property by May 1 if a delay occurs for cause, as determined by the Mayor. If a delay for cause occurs, the Mayor shall notify the owner of the delay within a reasonable period of time from discovery of the cause. If a delayed notice of proposed change in the assessed value or classification (subject to § 47-813(d-1)(4A) and (4B)) is issued under this paragraph, a petition for administrative review in accordance with § 47-825.01(f-1)(1) [repealed] may be filed within 30 days after the date the delayed notice is mailed in lieu of April 1.
(d) This section shall apply only to an annual notice issued by March 1 or May 1, as provided under subsection (a) or (b) of this section, and shall not apply to any notice issued under any other provision of this chapter.
D.C. Law 13-305 added subsec. (b)(4).
D.C. Law 16-159, in subsec. (b)(3), deleted “and” from the end of subpar. (H), substituted “; and” for a period at the end of subpar. (I), and added subpar. (J).
D.C. Law 19-123 added subsec. (c).
For temporary (90 days) amendment of this section, see § 7182(a) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7182(a) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) amendment of section, see § 2(q) 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(e), 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(e), 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 (225 day) amendment of section, see § 2(n) 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(b) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093).
“This or any other act”, referred to in the first sentence in (8), should be read as “the District of Columbia Real Property Tax Revision Act of 1974 or any other act.” The Real Property Tax Revision Act of 1974 is 88 Stat. 1051, Pub. L. 93-407, title IV, which was approved September 3, 1974, and which is codified as §§ 47-504, 47-801, 47-802, 47-811 to 47-828, 47-842 to 47-848, 47-861, 47-1001, 47-1002, 47-2001, and 47-3305.

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