District of Columbia Administrative Code

304 ASSESSMENT AREAS AND ASSESSMENT STUDIES 304.1 The Mayor shall annually prepare an assessment-sales ratio study for major classes of property for the entire District and for major classes of property within each assessment area for which sufficient data is available, as determ…

305 ASSESSMENTS 305.1 All real property shall be assessed on an annual basis. 305.2 For the purposes of this chapter, the term "real property" means real estate identified by plat on the records of the District of Columbia Surveyor according to lot and square, together with impro…

306 ASSESSED VALUE 306.1 The assessed value of all real property shall be the proposed estimated market value established on or before January 1st of the year preceding the tax year, as determined by the Deputy Chief Financial Officer, except as follows: (a) The assessed value of…

307 DETERMINATION OF ASSESSED VALUE 307.1 In determining the assessed value of property the Deputy Chief Financial Officer shall take into account all available information which may have a bearing on the market value of the real property including, but not limited to, the follow…

308 INFORMATION TO BE PROVIDED BY PROPERTY OWNERS 308.1 If the Deputy Chief Financial Officer determines that, in order to carry out the functions and responsibilities of the Mayor under the Act, facts in the possession of a property owner should be made available, the Deputy Chi…

309 AVAILABILITY OF RECORDS 309.1 The estimated assessment roll, all maps, field books, assessment sales-ratio studies, copies of any documents received from the Office of the Surveyor, and plats shall be available for public inspection during normal business hours. 309.2 Records…

310 PUBLICATION OF ASSESSMENT LISTINGS 310.1 The Deputy Chief Financial Officer shall publish annually a listing of the assessed value of each property by lot, square, and address where available. 310.2 The Deputy Chief Financial Officer shall publish the annual listing in suffic…

311 NOTICE TO TAXPAYERS 311.1 The Deputy Chief Financial Officer shall notify each owner of taxable property by mail of the assessment of the owner's real property for the next fiscal year. 311.2 The notice or accompanying statement shall include all of the information required b…

312 INFORMATION FROM DISTRICT OF COLUMBIA AGENCIES 312.1 Within five (5) days from the date of the filing of a deed recordation tax return, the Recorder of Deeds shall transmit the return to the Office of Tax and Revenue. 312.2 The Department of Consumer and Regulatory Affairs sh…

313 PAYMENT OF REAL PROPERTY TAX 313.1 Real property taxes are levied as of the beginning of every real property tax year. A payment of a tax year’s real property tax made anytime during that tax year constitutes payment to be applied against such tax levy for the entire tax year…

314 PRIVATIZED TAX SALE RESEARCH AND NOTIFICATION 314.1 This section shall apply to tax sales conducted under DC Code § 47-1304. 314.2 For the purposes of this section, the term "research" means research required to locate a person with a legally protected interest in the real pr…

315 TAX SALE COSTS 315.1 For any real property public auction tax sale conducted after December 31, 2000 and before January 1, 2006, an advertising fee in the amount of thirteen dollars ($13) shall be levied against each real property advertised for sale. The fee shall be include…

316 REAL PROPERTY TAX SALE REDEMPTION AND TAX DEED ISSUANCE RULES 316.1 This section shall apply to any tax sale conducted pursuant to Chapter 13A of Title 47 of the D.C. Official Code. 316.2 Tax Sale. (a) A prospective tax sale purchaser shall have on deposit with the Cashier’s …

317 TAX SALE THRESHOLD 317.1 Only those real properties owing at least one thousand two hundred dollars ($1,200) and advertised to be sold at the September 2009 tax sale shall be auctioned at the continuation of the September 9, 2009, tax sale which shall begin on November 30, 20…

318 TAX DEFERRAL 318.1 A request for real property tax deferral under D.C. Official Code § 47-845 shall be filed on the form prescribed by the Deputy Chief Financial Officer. The form shall be filed with the Chief of the Assessment Services Division, Office of Tax and Revenue, 94…

319 SPECIAL DEED TAX SALE 319.1 At the discretion of the Chief Financial Officer, any or all real properties bid back from a real property tax sale pursuant to § 47-1346 of the D.C. Official Code may be subject to sale pursuant to § 47-1353(a)(1) of the D.C. Official Code. This s…

321 TAX RELIEF FOR HISTORIC SITES 321.1 The Joint Committee on Landmarks of the National Capital (also referred to in this section as the "Joint Committee") shall, on or before December 15, 1975, provide the Mayor with a listing of all buildings which it has designated historic l…

322 EXEMPTION FROM REAL PROPERTY TAXATION 322.1 Real property shall meet the following conditions to be eligible for exemption from real property taxation under D.C. Official Code § 47-1002(4) through (19): (a) Legal title to the real property for which the exemption is sought sh…

323 CERTIFICATE OF OCCUPANCY REQUIRED TO MAINTAIN EXEMPT STATUS 323.1 In order for real property to qualify for or maintain its exempt status under § 322, a certificate of occupancy (unless not required under 11 DCMR § 3203) shall be on file with the Deputy Chief Financial Office…

324 ANNUAL REPORT ON EXEMPT REAL PROPERTY OR EXEMPT INTEREST IN OR USE OF REAL PROPERTY 324.1 Each owner of real property exempt from taxation, except the United States government, the District government, and foreign governments, shall submit to the Deputy Chief Financial Office…

325 ASSESSMENT OF UNREPORTED EXEMPT REAL PROPERTY OR INTEREST IN OR USE OF REAL PROPERTY 325.1 If the report required to be filed by § 324.1 is not filed within the time provided for filing (including any extension granted by the Deputy Chief Financial Officer under § 324.5), the…

326 DIRECT PAYMENT IN LIEU OF TAXES - LOW AND MODERATE INCOME HOUSING 326.1 Real property providing multi-family rental and cooperative housing (for low and moderate income persons), whose owner is receiving assistance through one or more of the Federal programs specified in D.C.…

327 TAXATION OF MIXED USE PROPERTY 327.1 The Deputy Chief Financial Officer shall make every effort to afford affected taxpayers the opportunity to apply and qualify for mixed use status, but it shall be the affected taxpayer's responsibility to inform the Deputy Chief Financial …

328 APPLICATION FOR MIXED USE CLASSIFICATION 328.1 The mixed use form shall be mailed or made electronically available on the OTR online portal, in the discretion of the Deputy Chief Financial Officer, by the Deputy Chief Financial Officer to all owners of income producing proper…

329 TIME LIMITATIONS AND EXTENSIONS OF TIME 329.1 As prescribed by Section 370, the information required to be accurately completed on the mixed use form must be electronically submitted to the Deputy Chief Financial Officer not later than September 1st of the year in which the f…

330 INCOME AND EXPENSE REPORTING BY OWNERS OF INCOME-PRODUCING PROPERTY 330.1 The provisions of §§ 330-334 implement the income and expense reporting by owners of income-producing property. 330.2 The provisions of §§ 330-339 supersede any previous requirements and rules regarding…

331 WAIVER OF PENALTY AND INTEREST FOR FAILURE TO FILE 331.1 If an income-expense form, any information sought under the form, or records or documents sought to completely and accurately inform the Deputy Chief Financial Officer about the income or economic benefits of the income…

332 TIME LIMITS FOR FILING FORMS 332.1 The income and expense form, with accompanying attachments and documents, shall be electronically submitted to the Deputy Chief Financial Officer on or before 11:59 PM of April 15th of the year in which written notice of a filing requirement…

333 CONFIDENTIALITY OF INFORMATION 333.1 Any information obtained from a property owner pursuant to §§ 330 - 339 concerning any income derived from investment or income-producing real property shall be accorded the same confidentiality as that applied to District income tax retur…

334 THE INCOME-EXPENSE REPORTING FORM 334.1 In addition to the collection of the information set forth in § 333.4, the Deputy Chief Financial Officer may, in his or her discretion, by written notice to the affected taxpayer, require the taxpayer to submit electronically additiona…

335 APPLICATION FOR LOWER INCOME HOMEOWNERSHIP EXEMPTION 335.1 Application for exemption from real property tax made pursuant to D.C. Law 5-31 shall be made at the time the deed transferring the real property to a qualified lower income homeownership household is presented for re…

336 FEES 336.1 (a) The following fees shall cover all services and materials for which a charge is imposed. DESCRIPTION OF SERVICE FEE (1) Certificate of Taxes and Assessments Due $15.00 (2) REPEALED (3) Public Release Extract (on CD in Access format) $150.00 (4) Residential CAMA…

337 HOMESTEAD DEDUCTION AND SENIOR CITIZEN/DISABLED TAX RELIEF 337.1 For purposes of DC Code §§ 47-849 through 47-850.03 and 47-863: An owner of real property shall be a holder of title as set forth in the land records of the Recorder of Deeds, including the holder of an estate i…

339 SPECIAL RULES FOR COOPERATIVE HOUSING ASSOCIATIONS 339.1 The reduction in the real property tax liability of cooperative housing associations shall be provided for the benefit of members and shareholders of the association who meet the age and income requirements of § 5(a) of…

340 CONFLICT OF INTERESTS 340.1 District of Columbia government employees and contractors, or the family members or business associates of District government employees and contractors, under the following classifications or employed in the following offices or positions, shall n…

341 JULY TAX SALE AND SPECIAL RULES REGARDING NUISANCE ASSESSMENT PROPERTIES 341.1 This section shall apply only to properties to be sold at tax sales for unpaid delinquent assessments arising from the costs of abating nuisances and correcting unsafe conditions pursuant to § 5(b)…

342 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is 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.).

343 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is 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.).

344 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is 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.).

345 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is 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.).

346 DETERMINATION OF ASSESSED VALUE OF REAL PROPERTY OWNED BY A COOPERATIVE HOUSING ASSOCIATION 346.1 The provision of §§ 346 and 347 are adopted under authority of the Cooperative Housing Assessment Procedure and Lower Income Homeownership Tax Abatement and Incentives Act of 198…

347 INFORMATION TO BE PROVIDED BY A COOPERATIVE HOUSING ASSOCIATION 347.1 In order to assist the Deputy Chief Financial Officer in determining the assessed value of real property owned by a cooperative housing association, each cooperative housing association shall accurately com…

348 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is 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.).

349 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is 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.).

350 REAL PROPERTY RECLASSIFICATIONS 350.1 For real property tax year 1991 (July 1, 1990 through June 30, 1991), the Deputy Chief Financial Officer shall reclassify real property, based upon his or her determination that the real property is not classified correctly according to a…

351 CREDITS OR REFUNDS DUE TO REAL PROPERTY RECLASSIFICATIONS 351.1 A reclassification may result in either an underpayment or overpayment of real property taxes. 351.2 If a reclassification results in an underpayment of real property taxes, the Deputy Chief Financial Officer sha…

352 DIVISION OR COMBINATION OF LOTS 352.1 The creation of tax lots shall not, in and of itself, result in a reclassification of the real property. Example: An individual owns one lot that is Class 5 unimproved. The owner requests the property be divided into two (2) tax lots for …

353 UNIMPROVED REAL PROPERTY 353.1 The Deputy Chief Financial Officer shall place unimproved real property that does not meet the requirements for Classes 1 through 4 into Class 5 beginning July 1, 1990 (real property tax year 1991). 353.2 For the purpose of Class 5 treatment onl…

354 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is 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.).