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 › § 47–845. Tax deferral — Amount

§ 47–845. Tax deferral — Amount.
(a) An eligible taxpayer may defer each year any real property tax owed in excess of 110% of his or her immediately preceding year’s real property tax liability for Class 1 Property as defined in § 47-813(c)(1). To be eligible for such deferral the taxpayer must:
(1) Have owned for at least 1 year the property for which the deferral is claimed;
(2) Certify that such property is currently occupied by the taxpayer and that such property was occupied by the taxpayer for the 12 month period immediately preceding the application for deferral; and
(3) File a written application for deferral on a form provided by the Mayor. An application for real property tax deferral shall be filed with the Mayor before the last date an installment payment of the real property taxes which are to be deferred is due.
(4) — (7) Repealed.
(b) If a taxpayer submits a timely application for deferral of real property taxes, the amount of real property tax owed in excess of 110% of the prior year’s tax bill shall not constitute delinquent taxes nor shall the taxpayer be assessed any interest for the period said application is pending. A taxpayer shall be eligible to start deferring portions of the increased property tax liability immediately after his or her application has been approved by the Mayor. If the application for deferral is disapproved, the taxpayer shall be notified, in writing, of said disapproval and the reasons therefor and granted an additional 30 days to pay said taxes without interest.
(c) Taxes deferred under this section shall bear simple interest at the rate of ½% per month or portion of a month until paid.
(d) No further deferrals of real property tax shall be granted to a taxpayer when the aggregate amount of the deferred real property tax plus interest from previous tax years, under this section, § 47-845.02, and § 47-845.03, is equal to or greater than 25% of the assessed value of the real property for the tax year for which the deferral is requested.
(e) Taxes deferred under this section, together with all accumulated interest, shall constitute a preferential lien upon the real property which shall be immediately payable by the seller, transferor, or conveyor whenever the real property is sold, refinanced, transferred, or conveyed in any manner, or whenever additional co-owners (other than spouse or domestic partner) are added to the real property; except, that whenever such real property is sold, transferred, or conveyed to the mother, father, spouse, domestic partner, children by blood or legally adopted children of the seller, transferor, or conveyor, the deferred taxes lien, if not satisfied, shall remain in full force and effect.
(Sept. 3, 1974, 88 Stat. 1058, Pub. L. 93-407, title IV, § 435; Oct. 13, 1978, D.C. Law 2-119, § 3, 25 DCR 1514; July 24, 1982, D.C. Law 4-128, § 2, 29 DCR 2401; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct, 20, 2005, D.C. Law 16-33, § 1143(c), 52 DCR 7503; Sept. 12, 2008, D.C. Law 17-231, § 41(b), 55 DCR 6758; Oct. 22, 2015, D.C. Law 21-36, § 7036(a), 62 DCR 10905.)
Prior Codifications
1981 Ed., § 47-845.
1973 Ed., § 47-655.
Section References
This section is referenced in § 47-405, § 47-845.02, § 47-845.03, § 47-862, and § 47-1806.06.
Effect of Amendments
D.C. Law 16-33, rewrote subsec. (d), which had read as follows: “(d) No further deferrals of real property tax shall be granted to a taxpayer when the aggregate amount of the deferred tax plus interest equals 25% of the assessed value of the property for the tax year for which the deferral is requested.”
D.C. Law 17-231, in subsec. (e), substituted “(other than spouse or domestic partner)” for “(other than spouse)” and “spouse or domestic partner” for “husband, wife”.
The 2015 amendment by D.C. Law 21-36 substituted “simple interest at the rate of 1/2% per month or portion of a month until paid” for “interest at the rate of 8% per annum” in (c).
Cross References
Real property tax sales, see § 47-1301 et seq.
Tax on residents and nonresidents, property tax credit, “property taxes accrued” defined, see § 47-1806.06.
Emergency Legislation
For temporary (90 day) amendment of section, see §§ 1143(c), 1144 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
For temporary (90 days) amendment of this section, see § 7052(a)(1) of the Fiscal Year 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, and amendment of D.C. Law 20-155, § 7052(a), see § 2(m) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).
For temporary (90 days) amendment of this section, see § 7052(a)(1) 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 (90 days) amendment of this section, and amendment of D.C. Law 20-155, § 7052(a), see § 2(m) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).
For temporary (90 days) amendment of this section, see § 7016(v)(1) and (y)(2) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Temporary Legislation
For temporary (225 days) amendment of this section, see § 2(r)(1) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).
Editor's Notes
Section 1144 of D.C. Law 16-33 provided that §§ 1142 and 1143 shall apply to tax periods beginning after September 30, 2005.
Applicability of D.C. Law 21-36: Section 7048(b) of D.C. Law 21-36 provided that §§ 7027, 7031, 7036, and 7037 of the act shall apply as of October 1, 2014.