Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/8/subchapters/I/
Timestamp: 2019-04-21 06:46:26+00:00

Document:
(1) The term “real property” means real estate identified by plat on the records and cadastral maps of the Office of Tax and Revenue according to square, parcel or reservation and lot, together with improvements thereon.
(2) The term “Mayor” means the Mayor of the District of Columbia established under § 1-204.21.
(3) The term “Council” means the Council of the District of Columbia established under § 1-204.01.
(4) The term “estimated market value” means 100% of the most probable price at which a particular piece of real property, if exposed for sale in the open market with a reasonable time for the seller to find a purchaser, would be expected to transfer under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other.
(E)(i) A trust beneficiary who occupies real property owned of record by the trustee, as sole owner, of an irrevocable special needs trust if the trust beneficiary has a disability as defined in section 1614(a)(3) of the Social Security Act, approved October 30, 1972 (86 Stat. 1471; 42 U.S.C. § 1382c(a)(3)).
(F) For purposes of appealing the assessment of real property sold under § 47-1353(b), the tax sale purchaser or the purchaser’s assignee, as applicable; provided, that the Mayor shall not be required to mail notices or bills issued under this chapter to the tax sale purchaser or assignee; provided further, that the owner of record is not appealing the assessment for the same tax year.
(6) The term “regulation”, unless specifically identified as a regulation of the Commissioner, means a regulation of the Council enacted under § 406 of the Reorganization Plan No. 3 of 1967, and after January 2, 1975, such term means an act of the Council of the District of Columbia enacted under § 412 (and related sections) of the District of Columbia Home Rule Act [§ 1-204.12].
(7) The term “tax year” means the period beginning October 1st each year and ending September 30th each succeeding year.
(8) The term “valuation date” means January 1 of the preceding real property tax year.
(9) The term “phased-in assessed value” means the assessed value which is increased each year of a 3-year cycle in increments of one-third the assessed value.
(10) The term “3-year cycle” means 3 continuous tax years for which the assessed value of real property shall be determined.
(11) The term “limited-equity cooperative” means a cooperative required by a government agency or nonprofit organization to limit the resale price of membership shares for the purposes of keeping the housing affordable to incoming members that are low and moderate income.
(12) The term “carrying charge subsidies” means any payment, originating directly or indirectly, with a federal or local government housing agency, used to supplement the monthly housing payments of individual cooperative members.
(14) The term “cost-of-living adjustment” for any real property tax year means an amount equal to the dollar amount of the homestead deduction provided in §§ 47-850(a) and 47-850.01(a) multiplied by the difference between the Consumer Price Index for the preceding real property tax year and the Consumer Price Index for the real property tax year beginning October 1, 2010, divided by the Consumer Price Index for the real property tax year beginning October 1, 2010. For the purposes of this paragraph, the Consumer Price Index for any real property tax year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on September 30 of such real property tax year.
(15) The term “domestic partner” shall have the same meaning as provided in § 32-701(3).
(16)(A) The phrase “senior or disabled cost-of-living adjustment” for any real property tax year means $125,000 multiplied by the difference between the Consumer Price Index for the preceding real property tax year and the Consumer Price Index for the real property tax year beginning October 1, 2012, divided by the Consumer Price Index for the real property tax year beginning October 1, 2012.
(B) For the purposes of this paragraph, the Consumer Price Index for any real property tax year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on September 30 of such real property tax year.
This section is referenced in § 42-405, § 42-1102, § 42-2301, § 42-3131.05, § 47-825.01a, § 47-830, § 47-849, § 47-895.01, § 47-895.31, § 47-1818.01, § 47-3504, § 47-4613, § 47-4616, and § 47-4630.
D.C. Law 14-42, in par. (5)(A), made a nonsubstantive change.
D.C. Law 14-282, in par. (1), substituted “and cadastral maps of the Office of Tax and Revenue according to square, parcel or reservation and lot,” for “of the District of Columbia Surveyor according to lot and square”; and in par. (5), substituted “mean” for “include” and substituted “deemed the owner for purposes of receiving notices of proposed assessed value, receiving bills, and filing any petition or appeal under this chapter” for “deemed the owner”.
D.C. Law 15-105, in the paragraph designation (5)(A), validated a previously made technical correction.
D.C. Law 16-33, in par. (5)(C), substituted a semicolon for “; or”; in par. (5)(D), substituted “; or” for a period; and added pars. (5)(E), (11), and (12).
D.C. Law 16-98 added par. (13) which defined “cost-of-living adjustment”.
D.C. Law 16-305, in par. (5)(E), substituted “has a disability” for “is a disabled person” and “beneficiary with a disability” for “disabled beneficiary”.
D.C. Law 17-20 added par. (14).
D.C. Law 17-231 added par. (15).
D.C. Law 17-353 validated a previously made technical correction in subsec. (a)(14).
The 2014 amendment by D.C. Law 20-117 added (16).
The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have added (5)(F) and made related changes.
The 2015 amendment by D.C. Law 20-155 added (5)(F) and made related changes.
Lower income homeownership tax abatement, shared equity financing agreements, compliance with guidelines for federal income tax deduction, see § 47-3503.
Real property credit line deeds of trust, “real property” defined, see § 42-2301.
For temporary (90 day) amendment of section, see § 2(a) 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 § 10(b) of Technical Amendments Emergency Act of 2001 (D.C. Act 14-108, August 3, 2001, 48 DCR 7622).
For temporary (90 day) amendment of section, see § 12(f) 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 § 12(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, ).
For temporary (90 day) amendment of section, see § 12(f) 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 § 1276(a), 1277, 1278, 1297(a)(1), 1298, 1299 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(a) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).
For temporary (90 days) amendment of this section, see § 101(a)(1) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) amendment of this section, see § 7112(a)(2) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 101(a)(1) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).
For temporary (90 days) amendment of this section, see § 7102(a)(2) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7102(a)(2) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (225 day) amendment of section, see § 2(b) 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 § 12(f) 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 § 12(f) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Short title: Section 1031 of D.C. Law 17-20 provided that subtitle D of title I of the act may be cited as the “Homestead Deduction Increase Act of 2007”.
Short title of subtitle GG of title I of Law 16-33: Section 1275 of D.C. Law 16-33 provided that subtitle GG of title I of the act may be cited as the Limited-Equity Cooperative Tax Fairness Act of 2005.
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.
Mayor authorized to issue rules: Section 9 of D.C. Law 5-31 provided that the Mayor shall issue rules necessary to carry out the provisions of § 47-802(5), as amended by § 10(e) of the act.
Applicability of D.C. Law 20-117: Section 11(b) of D.C. Law 20-117 provided that § 11(a) of the act, which added (16), shall apply to tax years beginning after September 30, 2013.
Notice shall be deemed to be properly served on the date when mailed by first class mail.
For temporary (90 day) amendment of section, see § 2(b)(2) 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 (225 day) addition of section, see § 2(c) 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).

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