2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter II - Authority and Procedure to Establish Real Property Tax Rates › § 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.
(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.
(2) The Mayor shall mail the notice of a proposed supplemental assessment to the owner:
(A) On or before August 1 of the year in which the supplemental assessment was conducted for supplemental assessments conducted between January 1 and June 30; and
(B) On or before February 1 of the following year for supplemental assessments conducted between July 1 and December 31.
(b) The Mayor shall assess the estimated market value of all real property, by lot and square, that was:
(1) Erroneously omitted from the previous assessment roll or tax list since the last annual or supplemental assessment; or
(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.
(d) The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:
(1)(A) A new improvement has been constructed;
(B) An addition to or renovation of an existing improvement has been constructed;
(C) There is construction in progress and at least 65% of the total estimated construction has occurred; or
(D) A conversion has occurred; and
(2) There is a $100,000 or more change in the estimated market value of the real property.
(e) The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:
(1)(A) A new improvement has been constructed;
(B) An addition to or renovation of an existing improvement has been constructed;
(C) There is construction in progress; or
(D) A conversion has occurred; and
(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.
(f) After each supplemental assessment, the Mayor shall:
(1) Revise the assessment roll and tax list to reflect the current estimated market value of real property for which a supplemental assessment was conducted; and
(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.
(Aug. 17, 1937, 50 Stat. 693, ch. 690, title IX, § 5(b); May 16, 1938, 52 Stat. 372, ch. 223, § 8; July 26, 1939, 53 Stat. 1109, ch. 367, title IV, § 5(b); July 10, 1952, 66 Stat. 545, ch. 649, § 3(c); July 29, 1970, 84 Stat. 580, Pub. L. 91-358, title I, § 161(a)(5); June 22, 1983, D.C. Law 5-14, § 702, 30 DCR 2632; Mar. 6, 1991, D.C. Law 8-207, § 2(a), 37 DCR 8453; Sept. 30, 1993, D.C. Law 10-25, § 104, 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(s), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-205, § 1162(b), 51 DCR 8441; Sept. 19, 2006, D.C. Law 16-159, § 2(c), 53 DCR 5385; Oct. 15, 2010, D.C. Law 18-235, § 2, 57 DCR 7158.)
Prior Codifications
1981 Ed., § 47-829.
1973 Ed., § 47-710.
Section References
This section is referenced in § 47-813, § 47-820, § 47-830, § 47-864, and § 47-2514.
Effect of Amendments
D.C. Law 13-305 rewrote subsecs. (e)(2) and (f)(2).
Prior to amendment, subsec. (e)(2) read:
“A certificate of occupancy for the real property has been issued.”
Prior to amendment, subsec. (f)(2) read:
“Notify the affected real property owner in writing of any change in assessment and right of appeal, as provided in 47-830.”
D.C. Law 15-205 added subsec. (e-1)
D.C. Law 16-159, in subsec. (a), designated the existing text as par. (1), and added par. (2).
D.C. Law 18-235 rewrote subsec. (e-1), which had read as follows: “(e-1) Class 1 Property, as defined under § 47-813(c-6), shall not be subject to subsection (e) of this section if the increase in the estimated market value of the real property as a result of the renovation, addition, or construction is less than 10%.”
Cross References
Financial institutions, applicable real property tax provisions, see § 47-2514.
Superior Court Tax Division, appeals of real estate assessments, see § 47-3305.
Emergency Legislation
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).
Temporary Legislation
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).
Editor's Notes
Mayor authorized to issue rules: Section 1102 of D.C. Law 5-14 provided that the Mayor shall issue rules necessary to carry out the provisions of the act.
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
Delegation of authority under Law 5-14, see Mayor’s Order 83-190, July 25, 1983.
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.