reglab/statecodes huggingface dataset:
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 › § 47–843. Historic property tax relief — Eligibility

§ 47–843. Historic property tax relief — Eligibility.
To be eligible for historic property tax relief, real property must be a historic building designated by the Joint Committee on Landmarks of the National Capital and, in addition, must be approved by the Mayor under § 47-844.
(Sept. 3, 1974, 88 Stat. 1058, Pub. L. 93-407, title IV, § 433; Jan. 3, 1975, 88 Stat. 2178, Pub. L. 93-635, § 15(d); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-843.
1973 Ed., § 47-653.
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 › § 47–844. Historic property tax relief — Agreements for maintenance and use of buildings

§ 47–844. Historic property tax relief — Agreements for maintenance and use of buildings.
The Council may provide that the owners of historic buildings which have been so designated by the Joint Committee on Landmarks of the National Capital may enter into agreements with the government of the District of Columbia for periods of at least 20 years which will assure the continued maintenance of historic buildings in return for property tax relief. Such a provision shall, as a condition for tax relief, require reasonable assurance that such buildings will be used and properly maintained and such other conditions as the Council finds to be necessary to encourage the preservation of historic buildings. The Council shall also provide for the recovery of back taxes, with interest, which would have been due and payable in the absence of the exemption, if the conditions for such exemption are not fulfilled.
(Sept. 3, 1974, 88 Stat. 1058, Pub. L. 93-407, title IV, § 434; Jan. 3, 1975, 88 Stat. 2178, Pub. L. 93-635, § 15(e); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-844.
1973 Ed., § 47-654.
Section References
This section is referenced in § 47-843.
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 › § 47–846. Tax deferral — Homeowner whose adjusted gross income exceeds $20,000. [Repealed]

§ 47–846. Tax deferral — Homeowner whose adjusted gross income exceeds $20,000. [Repealed]
Repealed.
(July 24, 1982, D.C. Law 4-128, § 3, 29 DCR 2401.)
Prior Codifications
1981 Ed., § 47-846.
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 › § 47–846.01. Deferral or forgiveness of property tax

§ 47–846.01. Deferral or forgiveness of property tax.
The Mayor may defer or forgive, in whole or in part, any property tax owed to the District of Columbia with respect to any qualified real property approved pursuant to § 6-1503.
(Sept. 3, 1974, Pub. L. 93-407, title IV, § 436a; as added Oct. 20, 1988, D.C. Law 7-177, § 6(b), 35 DCR 6158; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-846.1.
Emergency Legislation
For temporary (90 day) amendment of section, see § 2 of Small Business Streetscape Construction Real Property Tax Deferral Emergency Act of 2009 (D.C. Act 18-48, April 27, 2009, 56 DCR 3579).
For temporary (90 day) amendment of section, see § 2 of H Street, N.E. Small Business Streetscape Construction Real Property Tax Deferral Emergency Act of 2010 (D.C. Act 18-341, March 22, 2010, 57 DCR 2850).
Temporary Legislation
Section 2 of D.C. Law 18-27 designated the existing test as subsec. (a) and added subsec. (b) to read as follows:
“(b) Upon application, the Mayor shall defer, without penalty, until September 15, 2009, all the first half billing of real property taxes for tax year 2009 owed to the District of Columbia by a small business located within an active streetscape construction corridor on all the city blocks of H Street, N.E., between 3rd Street, N.E., and 15th Street, N.E.; all the city blocks of 7th Street, S.E., between North Carolina Avenue, S.E., and Pennsylvania Avenue, S.E.; and all the city blocks of 12th Street, N.E., between Michigan Avenue, N.E., and Monroe Street, N.E.”
Section 4(b) of D.C. Law 18-27 provided that the act shall expire after 225 days of its having taken effect.
Section 2 of D.C. Law 18-178 designated the existing text as subsec. (a); and added subsec. (b) to read as follows:
“(b) Upon application, the Mayor shall defer, without penalty, until September 15, 2010, all the first half billing of real property tax for tax year 2010 owed to the District of Columbia with respect to any small commercial businesses located within an active streetscape construction corridor for the city blocks of H Street, N.E., between 3rd Street, N.E., and 15th Street, N.E.”.
Section 4(a) of D.C. Law 18-178 provided that the act shall expire after 225 days of its having taken effect.
Editor's Notes
Mayor authorized to issue rules: Section 13 of D.C. Law 7-177 provided that the Mayor shall issue rules to implement the provisions of the act.
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 › § 47–847. Sale of tax delinquent property — Issuance of deed to District; redemption

§ 47–847. Sale of tax delinquent property — Issuance of deed to District; redemption.
(a) Notwithstanding any other provision of law, whenever any real property in the District of Columbia has been, or shall hereafter be, offered for sale for nonpayment of taxes or assessments of any kind whatsoever, and shall have been bid off in the name of the District of Columbia, and 6 months or more have elapsed since such property was bid off as aforesaid, and the same has not been redeemed as provided by law, the Mayor of the District may enforce the lien of the District for taxes or other assessments on such real property by ordering that a deed in fee simple to such property be issued by the Mayor of the District of Columbia to the District of Columbia, and up to the time of the issuance of the deed such property may be redeemed by the owner or other person having an interest therein by the payment of all taxes or assessments due the District of Columbia upon said property, and all legal penalties, interests and costs thereon, together with such other expenses and costs, including costs of publication, as may have been incurred by the District.
(b) The time period for redemption of properties brought to tax sale under § 47-1205(b), shall be 6 months.
(c) The time period for redemption of properties brought to tax sale under § 8-807(f), shall be 6 months.
(Sept. 3, 1974, 88 Stat. 1059, Pub. L. 93-407, title IV, § 437; Aug. 9, 1986, D.C. Law 6-135, § 14(e), 33 DCR 3771; Sept. 20, 1989, D.C. Law 8-31,§ 5(e), 36 DCR 4750; Sept. 26, 1995, D.C. Law 11-52, § 104(c), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-847.
1973 Ed., § 47-657.
Section References
This section is referenced in § 42-2104, § 42-2105.01, § 47-848, and § 47-1205.
Cross References
District of Columbia administration, purchasing and contracting procedures, exemptions, see § 2-303.20.
Homestead Housing Preservation Program, transfer of properties acquired under this section, see § 42-2104.
Litter control, fines and penalties, liens on real property, see § 8-807.
Real property tax sales, notice to record owner and public auction, see § 47-1301.
Special assessments, nuisance abatement, delinquencies, see § 47-1205.
Delegation of Authority
Delegation of Mayor’s Authority to Issue Tax Deeds to the District of Columbia to the Deputy Mayor for Planning and Economic Development, see Mayor’s Order 2003-162, November 18, 2003 ( 50 DCR 10602).
Delegation of Mayor’s Authority to Issue Tax Deeds Pursuant to the Mayor’s Authority under D.C. Official Code § 47-847 to the Chief Property Management Officer, see Mayor’s Order 2004-193, November 26, 2004 ( 51 DCR 11373).
Delegation of Authority to the Director of the Department of Housing and Community Development, see Mayor’s Order 2007-209, September 27, 2007 ( 55 DCR 133).
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 › § 47–848. Sale of tax delinquent property — Transference of ownership

§ 47–848. Sale of tax delinquent property — Transference of ownership.
The Council is hereby authorized to establish a program whereby title to properties acquired by tax sale pursuant to §§ 47-847 and 47-1303 may, for whatever consideration or sum it deems appropriate, be transferred to persons, nonprofit organizations or nonprofit developers, meeting criteria which shall be established by the Council, and who:
(1) Guarantee to pay taxes on the property;
(2) Live in the property for at least 5 years (for residential property owners), or maintain active ownership and legal possession of the property for at least 10 years and provide needed community services in the District for at least 10 years (for nonprofit organizations or developers); and
(3) Give assurance of bringing the property into reasonable compliance with the building code in the District.
(Sept. 3, 1974, 88 Stat. 1059, Pub. L. 93-407, title IV, § 438; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 1999, D.C. Law 13-11, § 3(b), 46 DCR 5487; June 12, 2003, D.C. Law 14-310, § 14(b), 50 DCR 1092.)
Prior Codifications
1981 Ed., § 47-848.
1973 Ed., § 47-658.
Section References
This section is referenced in § 26-704 and § 26-1204.
Effect of Amendments
D.C. Law 13-11 provided alternatively to living on the property for 5 years that one “maintain active ownership and legal possession of the property for at least 10 years and provide needed community services in the District for at least 10 years (for nonprofit organizations or developers).”
D.C. Law 14-310, in the introductory paragraph, substituted “§§ 47-847 and 47-1303” for “§ 47-847”.
Cross References
Financial institutions, application to conduct business, loan policies and homestead development programs, see § 26-704.
Savings and loan association acquisitions, applications, loan policies and homestead development programs, see § 26-1204.
Emergency Legislation
For temporary (90 day) amendment of section, see §§ 3(d)(1) and 6(b) of the Redevelopment Land Agency Disposition Review Congressional Review Emergency Amendment Act of 2000 (D.C. Act 13-524, January 11, 2001, 48 DCR 624).
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 › § 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust

§ 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust.
The eligibility of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the residence of the applicant-grantor before and after the transfer.
(June 25, 2002, D.C. Law 14-147, § 2(e), 49 DCR 4219; Mar. 13, 2004, D.C. Law 15-105, § 80(c)(3), 51 DCR 881; Mar. 25, 2009, D.C. Law 17-345, § 2(d), 56 DCR 962.)
Effect of Amendments
D.C. Law 15-105, in the section name line, validated a previously made technical correction.
D.C. Law 17-345 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.
Emergency Legislation
For temporary (90 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2007 (D.C. Act 17-145, October 17, 2007, 54 DCR 10748).
For temporary (90 day) amendment, see § 2(d) of Real Property Tax Benefits Revision Congressional Review Emergency Act of 2008 (D.C. Act 17-435, July 16, 2008, 55 DCR 8268).
For temporary (90 day) amendment of section, see § 2(d) of Real Property Tax Benefits Revision Emergency Act of 2008 (D.C. Act 17-547, October 24, 2008, 55 DCR 11975).
Temporary Legislation
For temporary (225 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).
Section 2(d) of D.C. Law 17-72 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.
Section 5(b) of D.C. Law 17-72 provided that the act shall expire after 225 days of its having taken effect.
Section 2(d) of D.C. Law 17-295 substituted “47-850.01 and for the credit provided in § 47-864.01” for “47-850.01”.
Section 5(b) of D.C. Law 17-295 provided that the act shall expire after 225 days of its having taken effect.
Editor's Notes
Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
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 › § 47–850.04. Residential property tax relief — No homestead when multiple homesteads claimed

§ 47–850.04. Residential property tax relief — No homestead when multiple homesteads claimed.
If an individual, shareholder or member claims more than one homestead in the same tax year, and has not timely notified the Mayor of all changes in eligibility, the Mayor shall disallow the deduction for all homesteads claimed by the individual, shareholder, or member.
(June 25, 2002, D.C. Law 14-147, § 2(e), 49 DCR 4219; Mar. 13, 2004, D.C. Law 15-105, § 80(c)(4), 51 DCR 881.)
Section References
This section is referenced in § 47-850.02.
Effect of Amendments
D.C. Law 15-105, in the section name line, validated a previously made technical correction.
Emergency Legislation
For temporary (90 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
Temporary Legislation
For temporary (225 day) addition of section, see § 2(e) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).
Editor's Notes
Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
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 › § 47–851. Residential property tax relief — report on assessment changes for highest assessed properties. [Repealed]

§ 47–851. Residential property tax relief — report on assessment changes for highest assessed properties. [Repealed]
Repealed.
(Feb. 28, 1978, D.C. Law 2-45, § 6, 24 DCR 3614; Mar. 3, 1979, D.C. Law 2-130, § 7(c), 25 DCR 2517; June 14, 1994, D.C. Law 10-127, § 3(b), 41 DCR 2050; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)
Prior Codifications
1981 Ed., § 47-851.
1973 Ed., § 47-659.2.
Emergency Legislation
For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
Temporary Legislation
For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, 49 DCR 2997).
Editor's Notes
Definitions applicable: The definitions in § 47-803 apply to this section.
Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
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 › § 47–852. Residential property tax relief—Report on exemptions and deductions [Repealed]

§ 47–852. Residential property tax relief—Report on exemptions and deductions [Repealed]
Repealed.
(Feb. 28, 1978, D.C. Law 2-45, § 7, 24 DCR 3614; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)
Prior Codifications
1981 Ed., § 47-852.
1973 Ed., § 47-659.3.
Emergency Legislation
For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
For temporary (90 day) amendment of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
Temporary Legislation
For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).
Editor's Notes
Section 3 of D.C. Law 14-147 provided that: “Section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.”
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 › § 47–853. Residential property tax relief—Authorized annual adjustments [Repealed]

§ 47–853. Residential property tax relief—Authorized annual adjustments [Repealed]
Repealed.
(Feb. 28, 1978, D.C. Law 2-45, § 8, 24 DCR 3614; June 14, 1994, D.C. Law 10-127, § 3(c), 41 DCR 2050; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)
Prior Codifications
1981 Ed., § 47-853.
1973 Ed., § 47-659.4.
Emergency Legislation
For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
Temporary Legislation
For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).
Editor's Notes
Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
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 › § 47–854. Residential property tax relief—Forms, procedures and regulations [Repealed]

§ 47–854. Residential property tax relief—Forms, procedures and regulations [Repealed]
Repealed.
(Feb. 28, 1978, D.C. Law 2-45, § 9, 24 DCR 3614; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)
Prior Codifications
1981 Ed., § 47-854.
1973 Ed., § 47-659.5.
Emergency Legislation
For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
Temporary Legislation
For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).
Editor's Notes
Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
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 › § 47–855. Residential property tax relief—Applicability of provisions. [Repealed]

§ 47–855. Residential property tax relief—Applicability of provisions. [Repealed]
Repealed.
(Feb. 28, 1978, D.C. Law 2-45, § 12, 24 DCR 3614; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)
Prior Codifications
1981 Ed., § 47-855.
1973 Ed., § 47-659.6.
Emergency Legislation
For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
Temporary Legislation
For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).
Editor's Notes
Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
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 › § 47–856. Residential property tax relief—Severability of provisions. [Repealed]

§ 47–856. Residential property tax relief—Severability of provisions. [Repealed]
Repealed.
(Feb. 28, 1978, D.C. Law 2-45, § 11, 24 DCR 3614; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)
Prior Codifications
1981 Ed., § 47-856.
1973 Ed., § 47-659.7.
Emergency Legislation
For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
For temporary (90 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
Temporary Legislation
For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).
Editor's Notes
Section 3 of D.C. Law 14-147 provided that section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.
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 › § 47–857.03. Tax abatements for new residential developments — Tax abatement for all new housing projects downtown

§ 47–857.03. Tax abatements for new residential developments — Tax abatement for all new housing projects downtown.
Subject to § 47-857.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #1 an amount computed as follows: $0.81 per residential FAR square foot, multiplied by the building’s total residential FAR square footage as certified by the project architect and the Mayor; provided, that:
(1) If a project does not use concrete construction throughout the building or does not include underground parking, the per residential FAR square foot tax abatement shall be determined by the Mayor and shall be determined so that the total tax abatement is estimated to be equal to 45% of the difference between the residential real property tax imposed on the project by § 47-811 before and after development.
(2) The tax abatement for an eligible real property allowed by this section shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the property.
(3) If, during a tax year for which the tax abatement is authorized by this section, the property for which the abatement was granted contains fewer than 10 dwelling units, the abatement shall not be allowed.
(Apr. 19, 2002, D.C. Law 14-114, § 601(b), 49 DCR 1468.)
Section References
This section is referenced in § 42-3508.02, § 47-857.02, and § 47-857.09.
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 › § 47–857.09. Tax abatements for new residential developments — Abatement caps

§ 47–857.09. Tax abatements for new residential developments — Abatement caps.
(a) The Mayor may approve up to $2.5 million in annual tax abatements under §§ 47-857.03 and 47-857.05; provided, the Mayor may approve only up to $500,000 in annual tax abatements in fiscal year 2003.
(b) The Mayor may approve up to $2 million in annual tax abatements under §§ 47-857.04 and 47-857.06.
(c) The Mayor may approve up to $3.5 million in annual tax abatements under §§ 47-857.07 and 47-857.08; provided, that $500,000 shall be reserved for properties in eligible area #4.
(Apr. 19, 2002, D.C. Law 14-114, § 601(b), 49 DCR 1468; Oct. 1, 2002, D.C. Law 14-190, § 1103(a), 49 DCR 6968; Mar. 6, 2007, D.C. Law 16-226, § 2(d), 53 DCR 10238.)
Section References
This section is referenced in § 47-857.02, § 47-857.06, and § 47-857.07.
Effect of Amendments
D.C. Law 14-190, in subsec. (a), substituted “and 47-857.05; provided, the Mayor may approve only up to $500,000 in annual tax abatements in fiscal year 2003.” for “and 47-857.05.”
D.C. Law 16-226, in subsec. (c), increased the annual tax abatement approval cap from $2.5 million to $3.5 million.
Emergency Legislation
For temporary (90 day) amendment of section, see § 1103 of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026).
For temporary (90 day) amendment of section, see § 2(d) of Square 2910 Residential Development Stimulus Emergency Act of 2006 (D.C. Act 16-471, July 31, 2006, 53 DCR 6778).
For temporary (90 day) amendment of section, see § 2(d) of Square 2910 Residential Development Stimulus Congressional Review Emergency Act of 2006 (D.C. Act 16-521, October 27, 2006, 53 DCR 9117).
For temporary (90 day) amendment of section, see § 2(d) of Square 2910 Residential Development Stimulus Second Congressional Review Emergency Act of 2006 (D.C. Act 16-669, December 28, 2006, 54 DCR 1146).
Temporary Legislation
Section 2(d) of D.C. Law 16-201 amended subsec. (c) to read as follows:
“(c) The Mayor may approve up to $3.5 million in annual tax abatements under §§ 47-857.07 and 47-857.08; provided that $500,000 of such money shall be reserved for properties in eligible area #4.”
Section 6(b) of D.C. Law 16-201 provided that the act shall expire after 225 days of its having taken effect.
Editor's Notes
Section 1103(b) of D.C. Law 14-190 provided: “Funds sufficient for the implementation of this section shall be transferred from the Housing Production Trust Fund to the General Fund.”
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 › § 47–857.09a. Tax abatements for new residential developments — Notice and appeal rights

§ 47–857.09a. Tax abatements for new residential developments — Notice and appeal rights.
Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 [47-857.01] through 47-857.10 or to disallow the tax abatement thereunder. The Mayor shall give the owner at least 30 days after the date of the notice to file an appeal and request a hearing before the Office of Administrative Hearings, which shall hear the appeal subject to the notice and hearing provisions of subchapter I of Chapter 18 of Title 2 [§ 2-1801.01 et seq.], and the rules thereunder.
(Mar. 31, 2011, D.C. Law 18-352, § 2(b), 58 DCR 744.)
Section References
This section is referenced in § 2-1831.03.
Editor's Notes
Section 4 of D.C. Law 18-352 provided: “Sec. 4. Applicability. Section 2(a)(1) and (b) shall apply as of October 1, 2004. Section 2(a)(2) and (c) shall apply as of July 7, 2009.”
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 › § 47–857.10. Tax abatements for new residential developments — Regulations

§ 47–857.10. Tax abatements for new residential developments — Regulations.
The Mayor shall promulgate regulations to implement §§ 47-857.01 through 47-857.09 within 180 days after the effective date of this section [April 19, 2002].
(Apr. 19, 2002, D.C. Law 14-114, § 601(b), 49 DCR 1468.)
Delegation of Authority
Delegation of Authority Pursuant to D.C. Law 14-183, the “Housing Act of 2002”, see Mayor’s Order 2002-155, September 13, 2002 ( 49 DCR 8623).
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 › § 47–857.13. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility

§ 47–857.13. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility.
(a) To be eligible to receive a tax abatement under § 47-857.12, a qualified nonprofit organization shall submit to the Mayor an application and the Mayor shall determine whether the organization is eligible to receive the real property tax abatement. The Mayor shall approve the applications by the eligible qualified nonprofit organizations in the order in which they are received subject to the provisions of this section and the caps established by § 47-857.15.
(b) The application shall include such information and documents as may be prescribed by the Mayor, including a letter of intent or similar document.
(c) After receiving an application, the Mayor may:
(1) Reserve the amount of the requested real property tax abatement for the applicant;
(2) Establish or extend deadlines by which the applicant must:
(A) Provide documentation of its eligibility under § 47-857.12 and rules promulgated pursuant to § 47-857.16;
(B) Submit an executed lease or purchase agreement;
(C) Occupy the office space;
(D) Submit requested documents and information; and
(3) Cancel the reservation for failure to meet any deadline.
(d) The Mayor may establish such other application requirements as the Mayor considers necessary or useful.
(e) A qualified nonprofit organization shall not receive a real property tax abatement under § 47-857.11 through 47-857.16 if it has not received a certification of eligibility from the Mayor under this section.
(Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)
Section References
This section is referenced in § 47-857.12.
Emergency Legislation
For temporary (90 day) addition, see § 7042(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
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 › § 47–857.14. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting

§ 47–857.14. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting.
A qualified nonprofit organization that is receiving a real property tax abatement under this section shall file annually with the Mayor and the Office of Tax and Revenue the report required by § 47-1007 and shall include in such report:
(1) A certification that the qualified nonprofit organization:
(A) Continues to lease or purchase (whichever is applicable) the office space for which the organization was granted the tax abatement;
(B) Continues to occupy at least 75% of the office space and uses that space for the organization’s stated mission;
(C) If it leases the office space, continues to lease the office space at the market rate, subject to verification by the Mayor, and net of real estate taxes; and
(D) If it owns the office space, or the owner of the office space, if the office space is leased by the qualified nonprofit organization, is not receiving any other real property tax abatement for the office space; and
(2) Such other information as may be required by the Mayor pursuant to rule.
(Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)
Emergency Legislation
For temporary (90 day) addition, see § 7042(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
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 › § 47–857.15. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps

§ 47–857.15. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps.
(a) The total annual dollar amount of tax abatements approved for an Eligible Nonprofit Zone shall not exceed:
(1) $600,000 in the Anacostia Nonprofit Zone;
(2) $2.6 million in the Capitol Riverfront Nonprofit Zone;
(3) $800,000 in all Designated Nonprofit Zones;
(4) $600,000 in the Minnesota-Benning Nonprofit Zone;
(5) $1.2 million in the Mount Vernon Triangle Nonprofit Zone; and
(6) $2.6 million in the NoMa Nonprofit Zone.
(b) The total amount of real property tax abatements approved for qualified nonprofit organizations in all Eligible Nonprofit Zones shall not exceed $500,000 in Fiscal Years 2011, 2012, 2013, and 2014.
(Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)
Section References
This section is referenced in § 47-857.12 and § 47-857.13.
Emergency Legislation
For temporary (90 day) addition, see § 7042(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
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 › § 47–857.16. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules

§ 47–857.16. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules.
The Mayor, pursuant to Chapter 5 of Title 2, may issue rules to implement the provisions of §§ 47-857.11 through 47-857.16.
(Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)
Section References
This section is referenced in § 47-857.13.
Emergency Legislation
For temporary (90 day) addition, see § 7042(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
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 › § 47–858.02. Tax abatements for homeowners in enterprise zones — Requirements for tax abatement

§ 47–858.02. Tax abatements for homeowners in enterprise zones — Requirements for tax abatement.
In order for a property to be eligible for a tax abatement under § 47-858.03 or § 47-858.04, an owner must:
(1) Submit an application to the Mayor requesting certification of the property and rehabilitation as eligible for the tax abatement; and
(2) Receive the Mayor’s certification of the application and the tax abatement.
(Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)
Section References
This section is referenced in § 47-858.03 and § 47-858.04.
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 › § 47–858.03. Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone

§ 47–858.03. Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone.
(a) Subject to § 47-858.02 and subsection (b) and (c) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007, there shall be allowed a deduction from the real property tax imposed by § 47-811 on the real property computed as follows:
(1) For the tax year in which the rehabilitation is completed and for the 3 tax years after the year in which the rehabilitation is completed, a deduction equal to 100% of the amount by which the tax liability for the real property increased under § 47-811 as a result of the rehabilitation;
(2) For the 4th tax year after the year in which the rehabilitation is completed, a deduction equal to 75% of the amount by which the tax liability for the real property increased under § 47-811 as a result of the rehabilitation;
(3) For the 5th tax year after the year in which the rehabilitation is completed, a deduction equal to 50% of the amount by which the tax liability for the real property increased under § 47-811 as a result of the rehabilitation; and
(4) For the 6th tax year after the year in which the rehabilitation is completed, a deduction equal to 25% of the amount by which the tax liability for the property increased under § 47-811 as a result of the rehabilitation.
(b) In order to be eligible for the tax credit under this section, the owner shall complete the substantial rehabilitation of the property for which the tax abatement is granted within 36 months after receiving the approval of the Mayor under § 47-858.02; provided, that if the substantial rehabilitation is a phased rehabilitation as described in § 47-858.01(5), the owner shall complete the substantial rehabilitation within 72 months, or such shorter period as the Mayor may designate, which shorter period shall be related to the length of the rehabilitation and shall be not less than 36 months, after receiving the approval of the Mayor under § 47-858.02.
(c) The deduction under subsection (a) of this section shall be allowed only while the eligible owner or, if the eligible owner dies, a spouse, domestic partner, sibling, child, parent, or grandparent of the person (collectively, “qualified relative”), occupies the property as the principal residence of the eligible owner or qualified relative.
(Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)
Section References
This section is referenced in § 47-858.02.
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 › § 47–858.04. Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone

§ 47–858.04. Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone.
(a) Subject to § 47-858.02 and subsection (b) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007, the real property tax imposed by § 47-811 shall, for the tax year in which the substantial rehabilitation is completed, be reduced $50 for each $1,000 of expended on the substantial rehabilitation; provided:
(1) The owner is subject to the income tax imposed by § 47-1806.03;
(2) The improvements are completed after October 1, 2002;
(3) The owner completes the substantial rehabilitation of the property for which the reduction is granted within 36 months after receiving the approval of the Mayor under § 47-858.02;
(4) The reduction in the tax imposed by § 47-1806.03 shall not exceed $5,000.
(b) The amount of the reduction allowed during a tax year under this section shall not exceed 50% of the real property tax that was imposed on the real property by § 47-811 during the prior tax year. If the amount of the reduction exceeds 50% of the tax imposed during the prior tax year, the unused amount of the reduction may be carried forward for 5 tax years
(c) The Mayor may approve up to $1 million in tax credits under § 47-858.04.
(Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)
Section References
This section is referenced in § 47-858.02.
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 › § 47–858.05. Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement

§ 47–858.05. Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement.
(a) Sections 47-858.01 through 47-858.04 shall apply for tax years beginning on or after October 1, 2002.
(b) On or after the first day of the tax year for which the qualification for an abatement is certified, the Mayor shall certify to the Office of Tax and Revenue a list of the qualified properties which specifies the exact parcel subject to abatement, an estimate of the abatement, and a statement that the property owner qualifies.
(c) The abatement shall be computed by the Office of Tax and Revenue by comparing the current assessment of the qualified property for the first year that the property is qualified or the assessment in any succeeding year and comparing it to the assessment in the base year. The abatement percentage shall be applied to the difference between base year assessment and the current year’s assessment for each tax year. The Mayor shall certify to the Office of Tax and Revenue that each property owner and each property qualifies for the program annually regarding income levels.
(Apr. 19, 2002, D.C. Law 14-114, § 701(b), 49 DCR 1468.)
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 › § 47–859.03. Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA

§ 47–859.03. Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA.
For all Eligible Real Properties certified under § 47-859.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 an amount computed as follows: $1.50 per residential FAR square foot, multiplied by the building’s total residential FAR square footage as certified by the project architect and the Mayor; provided, that:
(1) The tax abatement shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the Eligible Real Property.
(2) If, during a tax year for which the tax abatement is approved, the Eligible Real Property for which the abatement was granted contains fewer than 10 dwelling units, the tax abatement shall not be allowed.
(July 7, 2009, D.C. Law 18-10, § 2(b), 56 DCR 3598.)
Section References
This section is referenced in § 47-859.02 and § 47-859.04.
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 › § 47–859.04. Tax abatements for new residential developments — Abatement caps

§ 47–859.04. Tax abatements for new residential developments — Abatement caps.
The Mayor may approve an amount not to exceed $5 million annually in tax abatements under § 47-859.03, not to exceed $50 million in the aggregate.
(July 7, 2009, D.C. Law 18-10, § 2(b), 56 DCR 3598.)
Section References
This section is referenced in § 47-859.02.
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 › § 47–859.04a. Tax abatements for new residential developments — Notice and appeal rights

§ 47–859.04a. Tax abatements for new residential developments — Notice and appeal rights.
Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 through 47-859.05 or to disallow the tax abatement thereunder. The Mayor shall give the owner at least 30 days after the date of the notice to file an appeal and request a hearing before the Office of Administrative Hearings, which shall hear the appeal subject to the notice and hearing provisions of subchapter I of Chapter 18 of Title 2 [§ 2-1801.01 et seq.], and the rules thereunder.
(Mar. 31, 2011, D.C. Law 18-352, § 2(c), 58 DCR 744.)
Section References
This section is referenced in § 2-1831.03.
Editor's Notes
Section 4 of D.C. Law 18-352 provided: “Sec. 4. Applicability. Section 2(a)(1) and (b) shall apply as of October 1, 2004. Section 2(a)(2) and (c) shall apply as of July 7, 2009.”