Subchapter
Authority and Procedure to Establish Real Property Tax Rates
- D.C. Code § 47-811— Levy and disposition of tax; payment; penalty for nonpayment
- D.C. Code § 47-811.01— Real property tax amnesty
- D.C. Code § 47-811.02— Overpayment; credit or refund; interest
- D.C. Code § 47-811.03— Real property tax abatement for certain commercial properties
- D.C. Code § 47-811.04— Abatement of penalty and interest; compromise
- D.C. Code § 47-812— Establishment of rates
- D.C. Code § 47-813— Classes of property
- D.C. Code § 47-814— Rules and regulations
- D.C. Code § 47-815— Submission of estimated assessment roll
- D.C. Code § 47-816— Submission on exempt property
- D.C. Code § 47-817— Comparison of rates and burdens
- D.C. Code § 47-818— Adoption of enumerated reports as comparison
- D.C. Code § 47-818.01— Adoption of enumerated reports as comparison
- D.C. Code § 47-819— Compilation and publication of comparisons
- D.C. Code § 47-820— Assessments — Estimated assessment roll; frequency of assessments
- D.C. Code § 47-820.01— Assessments — Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules
- D.C. Code § 47-820.02— Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules
- D.C. Code § 47-821— Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners
- D.C. Code § 47-822— Assessments — Person in whose name assessment made; address and number to be used
- D.C. Code § 47-823— Assessments — Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values
- D.C. Code § 47-824— Assessments — Notice to taxpayer; contents
- D.C. Code § 47-825— Assessments — Board of Equalization and Review
- D.C. Code § 47-825.01— Board of Real Property Assessments and Appeals
- D.C. Code § 47-825.01a— Real Property Tax Appeals Commission
- D.C. Code § 47-825.02— Public Advocate for Assessments and Taxation
- D.C. Code § 47-825.03— Applicability of certain provisions; hearings open to public
- D.C. Code § 47-826— Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses
- D.C. Code § 47-827— Class actions
- D.C. Code § 47-828— Violations of assessment provisions
- D.C. Code § 47-829— Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals
- D.C. Code § 47-830— New buildings; complaints and appeals
- D.C. Code § 47-831— Omitted properties; void assessments; notice and appeal
- D.C. Code § 47-832— Subdivisions made during January, February, March, April, May, or June
- D.C. Code § 47-833— Unsubdivided tracts
- D.C. Code § 47-834— Reassessment or redistribution — Subdivisions; notice and appeal; validity
- D.C. Code § 47-835— Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor
- D.C. Code § 47-836— Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio
- D.C. Code § 47-837— Railroad companies — Baltimore and Ohio or Washington Terminal
- D.C. Code § 47-838— Railroad companies — Baltimore and Potomac
- D.C. Code § 47-839— Reassessment powers and duties of Mayor
- D.C. Code § 47-840— Valuation of federal property — Real estate included; return to Congress
- D.C. Code § 47-841— Valuation of federal property — Secretary of Interior to designate persons and regulations
- D.C. Code § 47-842— Historic property tax relief — Assessment of officially designated buildings
- D.C. Code § 47-843— Historic property tax relief — Eligibility
- D.C. Code § 47-844— Historic property tax relief — Agreements for maintenance and use of buildings
- D.C. Code § 47-845— Tax deferral — Amount
- D.C. Code § 47-845.01— Tax deferral — Bureau of National Affairs
- D.C. Code § 47-845.02— Tax deferral — Low-income property owners
- D.C. Code § 47-845.03— Tax deferral — Low-income senior property owners
- D.C. Code § 47-846— Tax deferral — Homeowner whose adjusted gross income exceeds $20,000
- D.C. Code § 47-846.01— Deferral or forgiveness of property tax
- D.C. Code § 47-847— Sale of tax delinquent property — Issuance of deed to District; redemption
- D.C. Code § 47-848— Sale of tax delinquent property — Transference of ownership
- D.C. Code § 47-849— Residential property tax relief — Definitions
- D.C. Code § 47-850— Residential property tax relief — Homestead deduction for houses and condominium units
- D.C. Code § 47-850.01— Residential property tax relief — Homestead deduction for cooperative housing associations
- D.C. Code § 47-850.02— Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit
- D.C. Code § 47-850.03— Residential property tax relief — Transfer of homestead to revocable trust
- D.C. Code § 47-850.04— Residential property tax relief — No homestead when multiple homesteads claimed
- D.C. Code § 47-851— Residential property tax relief — report on assessment changes for highest assessed properties
- D.C. Code § 47-852— Residential property tax relief—Report on exemptions and deductions
- D.C. Code § 47-853— Residential property tax relief—Authorized annual adjustments
- D.C. Code § 47-854— Residential property tax relief—Forms, procedures and regulations
- D.C. Code § 47-855— Residential property tax relief—Applicability of provisions
- D.C. Code § 47-856— Residential property tax relief—Severability of provisions
- D.C. Code § 47-857.01— Tax abatements for new residential developments — Definitions
- D.C. Code § 47-857.02— Tax abatements for new residential developments — Requirements for tax abatements for new residential developments
- D.C. Code § 47-857.03— Tax abatements for new residential developments — Tax abatement for all new housing projects downtown
- D.C. Code § 47-857.04— Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area
- D.C. Code § 47-857.05— Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown
- D.C. Code § 47-857.06— Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in Housing Priority Area A
- D.C. Code § 47-857.07— Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia
- D.C. Code § 47-857.08— Tax abatements for new residential developments — Tax abatement for new, very mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia
- D.C. Code § 47-857.09— Tax abatements for new residential developments — Abatement caps
- D.C. Code § 47-857.09a— Tax abatements for new residential developments — Notice and appeal rights
- D.C. Code § 47-857.10— Tax abatements for new residential developments — Regulations
- D.C. Code § 47-857.11— Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions
- D.C. Code § 47-857.12— Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement
- D.C. Code § 47-857.13— Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility
- D.C. Code § 47-857.14— Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting
- D.C. Code § 47-857.15— Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps
- D.C. Code § 47-857.16— Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules
- D.C. Code § 47-858.01— Tax abatements for homeowners in enterprise zones — Definitions
- D.C. Code § 47-858.02— Tax abatements for homeowners in enterprise zones — Requirements for tax abatement
- D.C. Code § 47-858.03— Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone
- D.C. Code § 47-858.04— Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone
- D.C. Code § 47-858.05— Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement
- D.C. Code § 47-859.01— Tax abatements for new residential developments in NoMA — Definitions
- D.C. Code § 47-859.02— Tax abatements for new residential developments — Requirements for tax abatements for new residential developments
- D.C. Code § 47-859.03— Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA
- D.C. Code § 47-859.04— Tax abatements for new residential developments — Abatement caps
- D.C. Code § 47-859.04a— Tax abatements for new residential developments — Notice and appeal rights
- D.C. Code § 47-859.05— Tax abatements for new residential developments — Rules