District of Columbia Administrative Code

1194 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1195 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1196 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1197 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1198 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1199 DEFINITIONS 1199.1 As used in this chapter, the following terms and phrases shall have the meaning ascribed: Aggregate Sq. Footage means, for the purpose of § 1115, the net rentable area. Applicant - for real property tax abatement purposes, is the landlord or the tenant, wh…

200 GENERAL PROVISIONS 200.1 The provisions of this chapter are adopted under authority of the District of Columbia Revenue Act of 1937, as amended, D.C. Code § 47-1923. 200.2 References in this chapter to sections and articles of the "Act" are to the sections and articles of Tit…

201 TAXABLE SITUS 201.1 The taxable situs of real estate is the place where the real estate is situated. 201.2 The taxable situs of tangible personal property is the place where the property is physically located at the time of the decedent's death, except as otherwise provided i…

202 VALUATION 202.1 The taxable value of any estate for years shall be determined by multiplying five percent (5%) of the market value of the property from which the estate accrues by the figure shown in the table in § 202.3 opposite the number of years for which the estate is fi…

203 TAXABILITY OF FUTURE INTERESTS 203.1 If the donee for life or years has the right, in his or her sole discretion, to expend or consume the corpus, or a part of the corpus, for the donee's own use, the taxable value of the interest of the donee for life or years in that corpus…

204 INSURANCE AND ANNUITIES 204.1 Transfers of the proceeds of insurance on the life of the decedent and of annuity contract benefits are taxable under Article 1 of the Act in the following circumstances: (a) If the proceeds are payable, directly or indirectly, to the estate; (b)…

205 DEDUCTIONS FROM VALUATION OF GROSS ESTATE 205.1 Amounts actually expended for funeral expenses may be allowed as deductions, but the deduction shall not exceed one thousand dollars ($ 1,000) unless any expenditure in excess of one thousand dollars ($ 1,000) is directed in the…

206 SUSPENSION OF VALUATION AND IMPOSITION OF TAX 206.1 Under the following circumstances, final valuation of an estate and final imposition of tax shall be suspended until such time as, in the opinion of the Deputy Chief Financial Officer, sufficient facts are available for prop…

207 CONTESTED WILLS AND RENUNCIATIONS 207.1 If a will is contested and the contest is compromised by an agreement under which the will is permitted to take effect, the tax is nevertheless imposed as though distribution had been made in accordance with the provisions of the will. …

208 CREDITS AGAINST ESTATE TAXES 208.1 There shall be credited against and applied in reduction of the tax imposed by § 1 and § 5 of Article 2 of the Act, the amount of any inheritance tax imposed by the District. 208.2 Before any credit may be allowed against the tax imposed by …

209 COMPUTING NON-RESIDENT ESTATE TAXES: AN EXAMPLE 209.1 The following is an example of the method to be used in computing taxes imposed by § 5 of Article 2 of the Act: Assume that a decedent who was not domiciled at the time of his death in the District left the following estat…

210 JOINTLY HELD SAFE DEPOSIT BOXES 210.1 After the death of one of the joint holders of a safe deposit box in any bank, trust company, or under the custody or control of any person, the safe deposit box shall not be opened by any person other than the executor, administrator, or…

211 REPORTS OF JOINTLY HELD PROPERTY 211.1 Any bank or trust company, dealer in securities, real estate broker, storage company, or other person holding a joint deposit or account of the value of three hundred dollars ($ 300) or more in the name of a decedent and another person o…

212 RELEASE OF PROPERTY FROM LIEN OF TAXES 212.1 When the Deputy Chief Financial Officer is satisfied that the tax liability of any estate has been fully discharged or provided for, the Deputy Chief Financial Officer may issue a certificate releasing any and all property of the e…

213 EXTENSION OF TIME TO FILE RETURN 213.1 The time within which any person is required to file a return as provided in this chapter, the time for the payment of tax as provided in this chapter, and the time for the performance of any other duty imposed by the Act may be extended…

2000 GENERAL PROVISIONS 2000.1 The provisions of this chapter establish rules of organization and procedure for the Real Property Tax Appeals Commission for the District of Columbia (“Commission”), in accordance with the provisions of D.C. Official Code § 47-825.01a(b)(2) (2012 S…

2001 MEETINGS AND QUORUM 2001.1 The Commission shall meet at least four (4) times annually for administrative matters. 2001.2 The Commission shall also meet: (a) As necessary to conduct its business. (b) As necessary after any special assessment that shall be generally applicable…

2002 MEMBERS AND STAFF 2002.1 All new Commissioners shall receive training in the various aspects of property valuation for all classes of property and orientation on the Commission’s rules and regulations. 2002.2 The Commission staff shall: (a) Maintain the calendar for the Comm…

2003 PANEL ASSIGNMENTS, MEETINGS, AND DECISIONS 2003.1 Each appeal to the Commission shall be reviewed by a Panel of the Commission. 2003.2 Subject to the restrictions in this section and in § 2004, the Chairperson shall make all panel assignments. 2003.3 The Chairperson shall en…

2004 PROHIBITIONS ON COMMISSIONERS 2004.1 A Commissioner shall not review an appeal involving real property with which he or she has had any direct or indirect financial dealings in the two (2)-year period prior to the date of the filing date of the appeal, including the assessme…

2005 FILING OF A PETITION 2005.1 An owner within the definition of “owner” contained in D.C. Official Code § 47-802(5) (2012 Supp.), and hereinafter referred to as “petitioner,” may appeal a proposed assessment, supplemental assessment, or classification for the upcoming tax year…

2006 SUPPLEMENTAL ASSESSMENTS 2006.1 Any owner aggrieved by a final determination made on an administrative review may appeal the supplemental assessment to the Real Property Tax Appeals Commission for the District of Columbia within forty-five (45) days from the date of a notice…

2007 ASSIGNMENT OF PETITION; SCHEDULING OF HEARING 2007.1 An incomplete or improperly filed petition shall be returned to the petitioner with an explanation of the reason for its return. 2007.2 Each complete and properly filed petition shall be assigned to a Panel. 2007.3 After a…

2008 SUPPLEMENTAL PETITION 2008.1 An original petition may be augmented by a supplemental filing with OTR and the Commission if the supplemental filing is filed no later than twenty (20) days after the filing of the appeal, and if it is based on new information which was not avai…

2009 NOTIFICATION TO OTR; OTR’S RESPONSE 2009.1 At least thirty (30) days before a scheduled (or rescheduled) hearing, the Commission shall provide OTR by hand or electronic delivery a copy of the petition (and/or supplemental petition) together with all attached documents relati…

2010 REBUTTAL 2010.1 A petitioner may submit a rebuttal to any new evidence submitted by OTR in its response to the appeal (and any supplement thereto) that was not previously raised during the administrative review, and the Panel may request additional information it considers n…

2011 HEARING NOTICES 2011.1 An owner may supplement the original filing if new information has become available that was not available prior to the filing deadline by delivering a copy of the supplemental filing to the Commission and OTR no later than twenty (20) days after the f…

2012 FAILURE TO APPEAR FOR A HEARING AND CONTINUANCES 2012.1 If the Panel Chairperson ascertains that the petitioner or a representative of OTR is not present for an appeal hearing and that notice was properly served on the petitioner or OTR, as the case may be, then the Commissi…

2013 BURDEN OF PROOF 2013.1 In an appeal, the proposed assessed value or classification of the subject property shall be presumed to be correct, and the petitioner has the burden of demonstrating that the assessment does not represent the estimated market value of the property or…

2014 HEARING PROCEDURES 2014.1 All hearings shall be open to the public, except that the Panel Chairperson shall close any hearing or part of a hearing to the public when the evidence to be presented is accorded confidentiality under D.C. Official Code § 47-821(d)(2)(A) and (B) (…

2015 WITNESSES 2015.1 The Panel Chairperson may compel the attendance of witnesses at a hearing, administer oaths or affirmations, and examine appellants and other witnesses under oath. 2015.2 Notice shall be provided to the petitioner and to OTR of any summons by the Panel Chair…

2016 PROHIBITION ON EX PARTE COMMUNICATION 2016.1 Neither the petitioner nor OTR, nor a representative of either party, shall communicate with any Commissioner concerning a specific appeal except by written communication served on the other party, but Commissioners may communicat…

2017 FIELD STUDIES 2017.1 A Panel may adjourn a hearing until a field study can be completed and resume that hearing at a later date for presentation of the study. 2017.2 The Panel shall give the petitioner and the Deputy Chief Financial Officer reasonable advance notice of any f…

2018 APPEAL DECISIONS AND NOTICES OF DECISIONS 2018.1 Each appeal decision shall be based upon consideration of the entire record described in § 2020 of this chapter or such lesser portion of the record as may be agreed upon by the petitioner and the Deputy Chief Financial Office…

2019 APPEAL REHEARINGS 2019.1 Within fifteen (15) days after the date on which the Commission transmits the Panel’s decision, the petitioner or OTR, by written notice served on the Chairperson and the opposing party, may request a rehearing. 2019.2 The Commission may, in its disc…

2020 APPEAL HEARING AUDIO RECORDINGS AND TRANSCRIPTS 2020.1 An audio recording shall be kept of all appeal hearings and rehearings. 2020.2 The official record of an appeal shall consist of the audio recording, the testimony, and all documents, schedules, letters, appraisals, maps…

2021 APPEALS OF COMMISSION DECISIONS 2021. 1 Except as provided in D.C. Official Code § 47-830 (2012 Supp.), the petitioner may appeal a decision of the Commission to the Tax Division of the Superior Court of the District of Columbia in the same manner and to the same extent as p…

2022 ANNUAL REPORT 2022.1 By October 1 of the next succeeding tax year, the Commission shall present to the Council and the Mayor a report on its operations for the tax year. 2022.2 The report shall include the following: (a) The total number of appeals decided by the Commission;…

2023 COMPUTATION OF TIME 2023.1 When the last day prescribed by these rules for performing any act falls on a Saturday, Sunday, or legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, o…

2099 DEFINITIONS 2099.1 When used in this chapter, the following words and phrases shall have the meaning ascribed to them below: Commission - the Real Property Tax Appeals Commission for the District of Columbia. Commissioner - a member of the Commission. Chairperson – the Commi…

300 GENERAL PROVISIONS 300.1 The provisions of this chapter are adopted under authority of the "District of Columbia Real Property Tax Revision Act of 1974," 88 Stat. 1053, as amended, D.C. Code § 47-814 and § 47-820 (1981 Ed.). 300.2 The purpose of this chapter is to establish r…

301 SUBMISSION OF PROPOSED REAL PROPERTY TAX RATES 301.1 On or before July 15th of each year the Mayor shall submit to the Council of the District of Columbia (Council), in accordance with the provisions of the Act, a proposed real property tax rate for the tax year; Provided, th…

302 ESTABLISHMENT OF REAL PROPERTY TAX RATES 302.1 The Council, after public hearing, shall establish each year a tax rate within thirty (30) days after receipt of the proposed rate submitted by the Mayor. 302.2 The Council may, by resolution, extend the time for setting the rate…

303 TAX RATE AND BURDEN STUDIES 303.1 On or before June 30th of each year, the Mayor shall compile and publish studies based on the best information available regarding the relative amount of tax burden for all major taxes compared with those in surrounding jurisdictions in the W…