Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

(a) For the purposes of this section, the term: (1) “Adjusted gross income” shall have the same meaning as in section 62 of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 17; 26 U.S.C. § 62). (1A) “Eligible household” means: (A) In the case of a house or c…

(a) Real property receiving the homestead deduction under § 47-850 or § 47-850.01 shall receive an owner-occupant residential tax credit. (b) The credit under subsection (a) of this section shall be calculated as follows: (1)(A) In the case of real property that did not receive t…

Repealed Repealed.

(a) For the purposes of this section and § 47-866, the term: (1) “Affordable multifamily housing property” means residential real property consisting of 5 or more dwelling units in which, as the result of use restrictions or other covenants, at least 20% of the dwelling units are…

(a)(1) Subject to subsection (b) and (d) of this section, if improvements of at least $10,000 are made within a 24-month period to each of the dwelling units in an eligible low-income housing development, the real property tax imposed on the property by § 47-811 shall be reduced …

(a) A public charter school that leases a school facility from an entity subject to tax under this chapter shall receive a rebate of that portion of the tax, if any, that represents the public charter school’s pro rata share of the lessor’s tax on the property if: (1) It is liabl…

(a) If an owner of real property uses the property, or leases the property or allows it to be used by an unrelated party, for an agricultural use, 90% of the real property tax otherwise levied by § 47-811 on the land value of the relevant portion of the real property shall be aba…

For the purposes of this subchapter, the term: (1) “Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d); and (2) “Homeowners association” means a mandatory membership association of owner…

(a) For purposes of computing taxes on real property in the District of Columbia, Class 1 Property shall be allowed a credit against the tax imposed under § 47-811. (b) The credit shall not be allowed for a single dwelling unit owned as a condominium if the single dwelling unit: …

(a) For purposes of computing taxes on real property in the District of Columbia, Class 1 Property owned by a cooperative housing association shall be allowed a credit against the tax imposed under § 47-811. (b) The credit shall not be allowed for Class 1 Property owned by a coop…

The Chief Financial Officer may promulgate regulations to carry out the purpose of this chapter and amend or repeal any existing regulations promulgated to carry out the purpose of this chapter.

The provisions of Chapter 41, §§ 47-4310 and 47-4311, §§ 47-4431 through 47-4440, and § 47-4452(a) shall apply to this chapter. No other provisions of chapters 42, 43 and 44 shall apply to this chapter.

The Mayor may establish and collect costs related to the compilation and production of records, data, and maps in electronic media or tangible formats. The Mayor may also establish and collect charges, including royalties, pursuant to a contract, for goods and services and the li…

Petitions and appeals under this chapter shall not be deemed adjudicated cases for the purposes of §§ 2-1831.01 through 2-1831.16.

For the purposes of this subchapter, the term: (1) “Chief Financial Officer” or “CFO” means the Chief Financial Officer of the District established by § 47-317.01(a) [see now § 1-204.24a]. (2) “District” means the District of Columbia. (3) “General Obligation Bonds” means the Dis…

There is hereby established the New York Avenue Metrorail Benefit Area, which shall comprise those tax lots substantially within 2,500 feet from the entrances of the proposed in-fill rail transit station and which are not within 1,250 feet of the existing Union Station rail trans…

(a)(1) Beginning with tax year 2002, there is hereby levied a special assessment upon each tax lot of real property located within the MBA which: (A) Is shown on the zoning map of the District as being located in a district that is zoned commercial; (B) Is not exempt from real pr…

The CFO shall establish the New York Avenue Metrorail Benefit Area Account within the General Fund for the deposit and application of special assessment revenues from the New York Avenue Metrorail Benefit Area. Monies held, or to be held, in New York Avenue Metrorail Benefit Area…

The CFO may promulgate regulations to carry out the purpose of this subchapter.

For the purposes of this subchapter, the term: (1) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia established by § 1-204.24a. (2) “Gross building area” means, with respect to a real property, the product of the land area of the real proper…

There is established as a special assessment district the Southeast Water and Sewer Improvement Benefit District, which shall be comprised of those real properties served by or otherwise specially benefitting from the Southeast Water and Sewer Improvement Project, more particular…

(a) Beginning in tax year 2008, there is levied a special assessment upon each real property located within the Southeast Water and Sewer Improvement Benefit District, except the following: (1) Real properties owned by the District of Columbia, except an independent instrumentali…

The Chief Financial Officer shall establish the Southeast Water and Sewer Improvement Benefit District Account within the General Fund of the District of Columbia for the deposit and application of special assessment revenues collected under this subchapter. Subject to lien prior…

For the purposes of this subchapter, the term: (1) “Adjusted Maximum Special Assessment” means the Special Assessment determined in accordance with § 47-895.03. (2) “Administrator” means the designee of the Chief Financial Officer for purposes of estimating the annual Special Ass…

(a) There is established as a special assessment district the Southwest Waterfront Improvement Benefit District, which shall be comprised of the following geographic area: (1) Approximately 23 acres of land area between the southern curb line of Maine Avenue, S.W., and the bulkhe…

(a) The Special Assessment levied under this section shall be collected in the Southwest Waterfront Improvement Benefit District each fiscal year beginning with the 1st fiscal year after the issuance of the bonds and continuing until the year specified in § 47-895.06 in an amount…

(a) The Master Developer shall consent to the levy of the Special Assessment on the lots, following which consent all actions by any owner of a lot to challenge the levy of the Special Assessment, except as provided in subsection (b) of this section, shall be forever barred. The …

The Special Assessment shall terminate on the earlier of: (1) September 30, 2044; or (2) At the end of the fiscal year when all the bonds are paid for and are no longer outstanding pursuant to their terms; provided, that any delinquent Special Assessments and related penalties an…

The Chief Financial Officer shall deposit the special assessment revenues collected under this subchapter in the Southwest Waterfront Fund.

For the purposes of this subchapter, the term: (1) “Certificate of occupancy” means: (A) A permanent certificate of occupancy; or (B) A temporary certificate of occupancy which allows for the full operation of the intended residential or hotel purposes of the building for which t…

(a) There is established as a special assessment district the Waterfront Park Benefit District, which shall be comprised of the geographic area bounded by Isaac Hull Avenue, S.E., on the east, 1st Street, S.E., on the west, M Street, S.E., on the north, and the Anacostia River on…

(a) There is levied during the contribution period a special assessment on each owner of real property in the Waterfront Park Benefit District in an annual amount equal to $.125 per gross square foot of: (1) Each income-producing property in the Waterfront Park Benefit District t…

The Chief Financial Officer shall deposit the special assessment revenues collected under this subchapter in the Waterfront Park Maintenance Fund established by § 10-1803.

For the purposes of this subchapter, the term: (1) “Bonds” means the bonds, notes, or other obligations issued by the District pursuant to the Energy Efficiency Financing Act. (2) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia. (3) “Debt S…

(a) A Special Assessment is levied and shall be collected with respect to each lot for which an Energy Efficiency Loan Agreement has been entered into by a property owner. The Special Assessment shall begin at the commencement of the half tax year immediately following the date o…

(a) The Energy Efficiency Loan Agreement shall require the property owner to consent to the levy of the Special Assessment on the lots, following which consent, all actions by any owner of the lot to challenge the levy of the Special Assessment shall be forever barred. The proper…

(a) The authority to levy Special Assessments under this subchapter shall terminate on the day after all the bonds secured by that Special Assessment and issued pursuant to the authority granted in [subchapter II of Chapter 17R of Title 8] are paid for and are no longer outstandi…

The Chief Financial Officer shall deposit the Special Assessment revenues collected under this subchapter in the Special Energy Assessment Fund.