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 › § 47–815. Submission of estimated assessment roll

§ 47–815. Submission of estimated assessment roll.
(a) Before September 16th of each year, the Mayor shall estimate the assessment roll and submit the estimate to the Council.
(a-1) Repealed.
(a-2) Repealed.
(a-3) Repealed.
(a-4) Repealed.
(b) Repealed.
(b-1) If the Council establishes the real property tax rates and real property special tax rates as a sum under § 47-812, the Chief Financial Officer shall determine and publish in the District of Columbia Register before September 16th of each preceding tax year the real property special tax rates to be applied, during the tax year, to the classes of real property set forth in § 47-813.
(c) Repealed.
(d) Repealed.
(e) Repealed.
(f) For the real property tax year beginning July 1, 1989, and ending June 30, 1990, and for each tax year thereafter, the tax liability resulting from applying the rates established in § 47-812, to qualified real property approved pursuant to § 6-1503:
(1) Shall be reduced by 80% in the first tax year beginning after the date of issuance of the certificate of occupancy for the qualified real property; and
(2) Shall be reduced by 64%, 48%, 32%, and 16% in the second, third, fourth, and fifth tax years, respectively, beginning after the issuance of the certificate of occupancy for the qualified real property.
(Sept. 3, 1974, 88 Stat. 1052, Pub. L. 93-407, title IV, § 413; Jan. 3, 1975, 88 Stat. 2176, Pub. L. 93-635, § 6(a)(1), (b); June 15, 1976, D.C. Law 1-70, title III, §§ 302(b), 305, 23 DCR 539; Mar. 3, 1979, D.C. Law 2-130, § 3(b), 25 DCR 2517; Nov. 20, 1979, D.C. Law 3-37, § 2(c), 26 DCR 1564; June 22, 1983, D.C. Law 5-14, § 602, 30 DCR 2632; Oct. 20, 1988, D.C. Law 7-177, § 6(a), 35 DCR 6158; Sept. 20, 1990, D.C. Law 8-160,§ 2(b), 37 DCR 4653; Mar. 17, 1993, D.C. Law 9-241, § 2(a), 40 DCR 629; Apr. 30, 1994, D.C. Law 10-115, § 201, 41 DCR 1216; June 14, 1994, D.C. Law 10-127, § 5(b), 41 DCR 2050; Apr. 26, 1996, 110 Stat. 132 211, Pub. L. 104-134, § 135(2); June 13, 1996, D.C. Law 11-143, § 6, 43 DCR 2170; Apr. 9, 1997, D.C. Law 11-223, § 2(a), 44 DCR 111; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 23, 1997, D.C. Law 12-40, § 101(b), 44 DCR 4859; June 9, 2001, D.C. Law 13-305, § 502(g), (h), (i), 48 DCR 334; Oct. 3, 2001, D.C. Law 14-28, § 2002(c), 48 DCR 6981.)
Prior Codifications
1981 Ed., § 47-815.
1973 Ed., § 47-633.
Section References
This section is referenced in § 6-1503 and § 47-816.
Effect of Amendments
D.C. Law 13-305 rewrote the section heading and the section which had read:
“§ 47-815. Submission and publication of proposed rates and certain assessed values.”
“(a) Except as provided in subsection (a-4) of this section, on or before the third Friday in August of each year, the Mayor shall publish in the District of Columbia Register proposed real property tax rates to be applied, during the tax year, to the classes of real property set forth in § 47-813. The Mayor shall certify the assessment roll and calculate the proposed rates pursuant to § 47-825.01(h). On or before September 15th of each year, the Mayor shall submit to the Council these same rates.
“(a-1) Repealed .
“(a-2) Repealed .
“(a-3) Notwithstanding the first sentence of subsection (a) of this section, the Mayor shall publish in the District of Columbia Register the proposed 1997 real property tax rates by the third Friday following the date the 1997 real property assessment roll is certified.
“(a-4) Beginning with real property assessments for Tax Year 1999, and for each tax year thereafter, the Mayor shall estimate the assessment roll on or before September 15th of each year.
“(b) At the time the Mayor publishes in the District of Columbia Register the proposed real property tax rates under subsection (a) of this section, he or she shall also submit the following:
“(1) The total aggregate assessed value of taxable real property for the year preceding the tax year for which the rates are being recommended, listing the values of such properties by class as set forth in § 47-813(c-1), (c-2), and (c-3);
“(2) The estimated total aggregate assessed value of taxable real property for the tax year for which the property tax rates are being recommended, listing the values of such properties by class as set forth in § 47-813(c-1), (c-2), and (c-3) and indicating separately for each class the estimated value, if any, attributable to new construction; and
“(3) The real property tax rates (rounded to the nearest penny) calculated to yield in the tax year the same amount of revenue (exclusive of the revenue attributable to new construction) as was raised by that tax at the rate or rates applicable during the preceding tax year, plus a percentage of such revenue equal to the percentage change between the consumer price index for the first calendar year preceding the tax year and the consumer price index for the 2nd calendar year preceding the tax year. The consumer price index referred to in the preceding sentence shall be the Annual Average Washington, D.C., All-Items Consumer Price Index, For All Urban Consumers, as published by the Bureau of Labor Statistics of the United States Department of Labor.
“(c) Repealed .
“(d) As soon as possible after the Mayor publishes in the District of Columbia Register the proposed real property tax rates under subsection (a) of this section, he or she shall also publish such proposed real property tax rates and the information submitted pursuant to subsection (b) of this section in at least 1 daily newspaper of general circulation published in the District of Columbia.
“(e) No later than 4 days (not including Saturdays, Sundays or holidays) after the official release of the consumer price index referred to in subsection (b)(3) of this section, the Mayor shall estimate as closely as possible the rates of taxation for real property pursuant to subsection (b)(3) of this section and shall inform the Council.
“(f) For the real property tax year beginning July 1, 1989, and ending June 30, 1990, and for each tax year thereafter, the tax liability resulting from applying the rates established in this section and § 47-812, to qualified real property approved pursuant to § 6-1503:
“(1) Shall be reduced by 80% in the first tax year beginning after the date of issuance of the certificate of occupancy for the qualified real property; and
“(2) Shall be reduced by 64%, 48%, 32%, and 16% in the second, third, fourth, and fifth tax years, respectively, beginning after the issuance of the certificate of occupancy for the qualified real property.”
D.C. Law 14-28 added subsec. (b-1).
Cross References
Economic development zones, available incentives, see § 6-1503.
Emergency Legislation
For temporary (90 day) amendment of section, see § 2(g)(2), (h), (i) 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(c) 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(c) of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659).
Temporary Legislation
For temporary (225 day) amendment of section, see § 2(h), (i) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, 48 DCR 5916).
For temporary (225 day) amendment of section, see § 2(c) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, 48 DCR 9093).
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 13 of D.C. Law 7-177 provided that the Mayor shall issue rules to implement the provisions of the act.
See note to § 47-813.
Special tax requirement: D.C. Law 5-115 requires the Mayor to certify to the Council the amount required to pay the principal of, and interest on, general obligation bonds coming due for any reason during that real property tax year.
Definitions applicable: The definitions in § 47-803 apply to this section.
Expiration of title I of D.C. Law 12-40: Section 105(b) of D.C. Law 12-40 provided that title I of that act shall expire 4 years from its effective date. D.C. Law 12-40 became effective on October 23, 1997.
Mayor authorized to issue rules: Section 104 of D.C. Law 12-40 provided that the Mayor may promulgate rules necessary for the implementation of this title.
Audit of triennial assessment process: Section 103 of D.C. Law 12-40 provided that at the end of the first triennial assessment cycle, an audit of the assessment process shall be conducted by an outside firm, under the auspices of the International Association of Assessing Officers, for the purposes of examining the methodology, procedures, and accuracy of real property assessments under the triennial assessment process. The results of the audit shall be provided to the Council of the District of Columbia.
Review of title I provisions after 3 years: Section 105(a) of title I of D.C. Law 12-40 provided that after 3 years, the Committee on Finance and Revenue shall review the provisions of this title and make recommendations for their continuance, amendment, or termination.
Expiration and review of title I of D.C. Law 12-40: Section 2003 of D.C. Law 14-28 repealed the expiration provision of section 105(b) and the review provision of section 105(a) of D.C. Law 12-40.
Delegation of Authority
Delegation of authority under Law 5-14, see Mayor’s Order 83-190, July 25, 1983.