Source: https://development.code.dccouncil.us/dc/council/code/sections/47-825.01a.html
Timestamp: 2019-04-25 06:25:40
Document Index: 725482301

Matched Legal Cases: ['§ 47', '§ 47', '§ 47', '§ 2', '§ 2', '§ 47', '§ 47', '§ 42', '§ 47', '§\u200247', '§ 42', '§ 47', '§ 47', '§ 2', '§ 2', '§ 114', '§ 7182', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 7182', '§ 7182', '§ 2', '§\u20022', '§\u20025', '§\u20022', '§\u20022', '§\u20025', '§\u20026', '§ 2', '§ 2', '§ 47']

D.C. Law Library - § 47–825.01a. Real Property Tax Appeals Commission.
↪ § 47–825.01a. Real Property Tax Appeals Commission.
(a)(1)(A) There is established the Real Property Tax Appeals Commission for the District of Columbia (“Commission”) to review real property assessments and classifications and to hear other appeals. The Commission shall have jurisdiction over any appeal timely filed with the Board of Real Property Assessments and Appeals in accordance with the provisions of § 47-825.01(f-1) [repealed].
(F)(i) The Mayor of the District of Columbia (“Mayor”) shall appoint the members of the Commission with the advice and consent of the Council.
(G) The Mayor shall not remove a Commissioner except for cause. A Commissioner’s unexcused failure to meet annual performance measures in any 2 years within a 3-year period shall be among the grounds constituting cause for removal.
(H)(i) At least 6 months before the expiration of any term, a Commissioner seeking reappointment to a new term shall file a statement with the Mayor and the Chairperson, or the Vice-Chairperson in the case of the Chairperson seeking reappointment, specifying that he or she requests reappointment to a new term (“reappointment statement”).
(ii) For a Commissioner who timely files a reappointment statement, the Chairperson shall prepare a record of the Commissioner’s tenure with regard to the Commissioner’s competency and quality of performance over the period of his or her term of service (“performance record”). The Vice-Chairperson shall prepare the performance record of the Chairperson when he or she is seeking reappointment and has timely filed a reappointment statement in accordance with sub-subparagraph (i) of this subparagraph.
(2)(A) A Commissioner shall be prohibited from representing any client or business interest before the Commission for a period of 2 years after the Commissioner’s termination or resignation from the Commission.
(B) A Commissioner shall be prohibited from reviewing an appeal involving real property with which the Commissioner has had any financial dealings in the 2-year period prior to the filing date of the appeal. For the purposes of this subsection, the term “financial dealings” shall include the assessment, appraisal, purchase, sale, or rental of the real property in question.
(2) Pursuant to subchapter I of Chapter 5 of Title 2 [§ 2-501 et seq.], the Commission shall issue rules of organization and procedure which shall be consistent with all applicable provisions of subchapter I of Chapter 5 of Title 2 [§ 2-501 et seq.].
(i) In the case of a single-family residential property or any noncommercial real property assessed during the administrative review at $3 million or less (or under the notice of assessment if the administrative review is unavailable), a one-Commissioner panel shall be convened; provided, that a panel described in sub-subparagraph (ii) of this subparagraph shall be convened at the direction of the Chairperson or if both the appellant and the Office of Tax and Revenue (“OTR”) request a multi-Commissioner panel.
(6) All meetings of the Commission, including hearings of individual appeals, shall be open to the public. All information presented at Commission meetings, including individual appeals, shall be available for public inspection. Notwithstanding the foregoing, valuation records protected under § 47-821(d), tax returns, and information that is personal in nature shall not be available for public inspection and discussion of same during a hearing shall be in camera.
(7) By appealing to the Commission, a real property owner consents to OTR disclosing during the course of the owner’s appeal any tax information that the owner has provided to OTR under this title or included on the owner’s Real Property Recordation and Transfer Tax Form filed with OTR pursuant to Chapter 11 of Title 22.
(1) On or before April 1 of the immediately preceding tax year, an owner may petition OTR for an administrative review of the real property’s assessed value or its classification that shall be in effect for the tax year at issue.
(2) If real property is transferred to a new owner during the tax year immediately preceding the tax year for which the proposed assessed value or classification shall be in effect, the new owner may petition OTR for an administrative review of the assessed value or classification that shall be in effect for the tax year by the later of April 1 of the immediately preceding tax year or within 45 days after the date of transfer to the new owner that occurred during the immediately preceding tax year; provided, that no other petition or appeal of the proposed assessed value or classification for the tax year shall have been filed for the real property; provided further, that an appeal under this subsection pursuant to another provision of this section or chapter under this title shall be filed within 45 days from the date of the notice.
(1)(A) If an owner is aggrieved by a notice of final determination on a petition for administrative review, the owner may file an appeal from the proposed assessed value or classification with the Commission within 45 days after the date of the notice of final determination. An owner may supplement the original filing if new information has become available that was not available prior to the filing deadline by delivering a copy of the supplemental filing to the Commission and OTR no later than 20 days after the filing of the appeal; provided, that a hearing shall not occur within 20 days from the date of the delivery of the supplemental filing. All notices of final determination shall be accompanied by the assessor’s worksheets indicating the rationale for the determination, if the assessment is raised or lowered. If a notice of final determination on a petition for an administrative review brought under subsection (1) and (2) of this section and the assessor’s worksheets relating thereto, if required, are not mailed to the owner by August 1 preceding the tax year, the owner may appeal the proposed assessed value or classification to the Commission by September 30 preceding the tax year; provided, that if a delayed notice is issued under § 47-824(b)(4), September 1 and October 15 of the tax year shall be substituted for August 1 and September 30, respectively.
(B) If an owner is aggrieved by a notice of final determination issued pursuant to § 42-3131.15 , the owner may file an appeal on the determination of vacancy with the Commission within 45 days after the date of the notice. Notwithstanding any other provision of this section, the Commission shall render a decision on the appeal within 120 days after the filing.
(ii) Contain all documents (including OTR’s final decision and response given to the appellant), as prescribed by the Commission; and
(aa) If the assessor’s worksheet is mailed with the notice of final determination to the owner, the worksheet shall be deemed to be the response of OTR to the owner’s appeal before the Commission, as the response may be amended by subsequent filings as provided in this subparagraph, and the response shall not be required to be filed by OTR with the Commission before the hearing.
(bb) If the assessor’s worksheet is not mailed with the notice of final determination because the proposed assessment was not changed as a result of the notice of final determination, a response from OTR shall not be required.
(cc) If OTR’s response is amended, OTR shall provide a copy of its amended response to the owner’s appeal to the Commission as provided in sub-subparagraphs (ii) and (iii) of this subparagraph.
(B) Subject to subparagraph (A) of this paragraph, after the completion of the hearing, the Commission shall have 30 days to decide a residential real property case involving a single family residential property or a residential real property consisting of 4 or fewer dwelling units and 80 days to decide a residential real property case involving a residential real property with 5 or more dwelling units or a commercial real property case.
(A) The notice of correction under this paragraph shall be mailed by certified or registered mail to the owner’s address of record; and
(B) Within 45 days from the date of the notice, the owner may petition for an administrative review of the notice and appeal from a final determination thereof in the same manner and to the same extent as if the petition were filed under subsection (d)(2) of this section.
(g)(1) Except as provided in § 47-830 or paragraph (2) of this subsection, an owner aggrieved by a proposed assessed value or classification may appeal the proposed assessed value or classification to the Superior Court of the District of Columbia in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 by September 30 of the tax year; provided, that the owner shall have in good faith first appealed the assessed value or classification to the Commission immediately preceding the appeal to the Superior Court of the District of Columbia.
(2) An owner aggrieved by a decision of the Commission, with respect to an appeal filed pursuant to subsection (d)(2) of this section or a notice issued pursuant to § 42-3131.15, may appeal the decision of the Commission to the Superior Court of the District of Columbia in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 by September 30 of the tax year in which the decision of the Commission is issued or within 6 months after the date of the decision of the Commission, whichever is later.
(h) If an owner’s second-half installment payment is placed on extended billing under § 47-811(b) to a date after September 15 of the tax year, the owner shall have 15 days after the payment due date to appeal to the Superior Court of the District of Columbia the proposed assessed value or classification in the same manner, to the same extent, and subject to the same limitations and requirements as provided in subsection (g) of this section (except the filing deadline shall be as provided in this subsection).
(viii) The net revenue impact on the District as a result of the Commission’s decisions;
(C) An analysis of the Commission’s operations for the year, including the identification of any problems and recommendations for dealing with the problems; and
(Apr. 8, 2011, D.C. Law 18-363, § 2(b)(3), 58 DCR 963; July 13, 2012, D.C. Law 19-155, § 2(a), 59 DCR 5590; Sept. 26, 2012, D.C. Law 19-171, § 114(k), 59 DCR 6190; Dec. 13, 2017, D.C. Law 22-33, § 7182(b), 64 DCR 7652.)
This section is referenced in § 47-811.02, § 47-820, § 47-835, and § 47-863.
D.C. Law 19-155, in subsec. (a)(1)(A), inserted the following sentence: “The Commission shall have jurisdiction over any appeal timely filed with the Board of Real Property Assessments and Appeals in accordance with the provisions of § 47-825.01(f-1).”; rewrote subsec. (a)(1)(B)(iv); in subsec. (a)(1)(G), inserted the following sentence: “A Commissioner’s unexcused failure to meet annual performance measures in any 2 years within a 3-year period shall be among the grounds constituting cause for removal.”; added subsec. (a)(1)(H); rewrote subsec. (c)(7); in subsec. (e)(1)(A), substituted “20 days after the filing of the appeal; provided, that a hearing shall not occur within 20 days from the date of the delivery of the supplemental filing” for “10 days after the filing of the appeal”; rewrote subsec. (e)(1)(B); and, in subsec. (g), substituted “tax year; provided, that the owner shall have in good faith first appealed the assessed value or classification to the Commission immediately preceding the appeal to the Superior Court of the District of Columbia.” for “tax year.”
The 2012 amendment by D.C. Law 19-171 substituted “request a multi-Commissioner” for “request the a [sic] multi-Commissioner” in (c)(1)(A)(i); and validated a previously made technical correction in (g).
For temporary (90 days) amendment of this section, see § 7182(b) 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(b) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 days) amendment of this section, see § 2 of Real Property Tax Appeals Commission Review Clarification Emergency Amendment Act of 2016 (D.C. Act 21-498, Oct. 6, 2016, 63 DCR 12611).
For temporary (90 day) addition of section 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Clarification Emergency Amendment Act of 2011 (D.C. Act 19-169, October 11, 2011, 58 DCR 8905).
For temporary (90 day) amendment of section, see § 5 of Real Property Tax Appeals Commission Establishment Clarification Emergency Amendment Act of 2011 (D.C. Act 19-169, October 11, 2011, 58 DCR 8905).
For temporary (90 day) amendment of section, see § 2 of Real Property Tax Appeals Commission Establishment Congressional Review Emergency Act of 2011 (D.C. Act 19-217, October 31, 2011, 58 DCR 9351).
For temporary (90 day) addition of section 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Clarification Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-256, December 21, 2011, 58 DCR 11219).
For temporary (90 day) amendment of section, see § 5 of Real Property Tax Appeals Commission Establishment Clarification Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-256, December 21, 2011, 58 DCR 11219).
For temporary (90 day) repeal of D.C. Law 19-9, see § 6 of Real Property Tax Appeals Commission Establishment Clarification Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-256, December 21, 2011, 58 DCR 11219).
For temporary (90 days) amendment of this section, see § 2 of the Bezner Real Property Tax Relief Emergency Amendment Act of 2014 (D.C. Act 20-397, July 29, 2014, 61 DCR 8257).
For temporary (225 days) amendment of this section, see § 2 of Real Property Tax Appeals Commission Review Clarification Temporary Amendment Act of 2016 (D.C. Law 21-176, Dec. 17, 2016, 63 DCR 13573).
Section 2 of D.C. Law 19-56, in subsec. (a)(1)(A), added the following sentence at the end: “The Commission shall have jurisdiction over any appeal timely filed with the Board of Real Property Assessments and Appeals in accordance with § 47-825.01(f-1).”; and in subsec. (a)(1)(B)(iv), substituted “Eight” for “Six”.
Section 4(b) of D.C. Law 19-56 provided that the act shall expire after 225 days of its having taken effect.
“(b)(1)(A) Except as provided in subparagraph (B) of this paragraph and subsection (c) of this section, a majority of the Commission shall constitute a quorum for transacting business.
“(B) Upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson pursuant to subsection (a)(1)(F) of this section, the Chairperson and the Vice-Chairperson shall constitute a quorum for transacting business; provided, that upon Council approval and appointment by the Mayor of additional members of the Commission, a majority of those appointed shall constitute a quorum until all members of the Commission have been appointed.”.
“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3)).”.
Applicability of D.C. Law 19-155: Section 5 of D.C. Law 19-155 provided that the act shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia. This contingency has been met.