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

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.

When used in this chapter, unless otherwise required by the context: (1) The word “District” means the geographic boundaries of the District of Columbia. (2) The word “Mayor” means the Mayor of the District of Columbia, or his or her duly authorized agents or representatives. (3)…

The following transfers shall be exempt from the tax imposed by this chapter: (1) Repealed; (2) Transfers of property by the United States of America or the District of Columbia governments, unless its taxation has been authorized by Congress; (3) Transfers of real property by an…

(a)(1) There is imposed on the transferor for each transfer at the time the deed is submitted to the Mayor for recordation a tax at the rate of 1.1% of the consideration paid for the transfer; provided, that: (A) If the interest in real property transferred is a lease or ground r…

(a) Where no price or amount is paid or required to be paid for real property or where such price or amount is nominal, the consideration for the deed to such property, shall, for purposes of the tax imposed by this chapter, be construed to be the fair market value of the real pr…

For purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all transfers of real property are taxable and the burden shall be upon the taxpayer to show that a transfer is exempt from tax.

Any person aggrieved by an assessment of a deficiency in tax finally determined by the Mayor under the provisions of § 47-908 [repealed] may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-…

The Mayor is authorized to issue such rules and regulations as he or she may deem necessary to carry out the purposes of this chapter.

All monies collected under this chapter shall be deposited in the General Fund, except that: (a) In fiscal years ending before October 1, 2023: (1) 15% of the monies collected under this chapter shall be deposited into the Housing Production Trust Fund established by § 42-2802 ("…

The Mayor is authorized to issue such rules and regulations necessary for the proper and efficient administration of this chapter.

The Mayor shall publish, by class and by individual property, a listing of all real property exempt from the real property tax in the District. Such listing shall include the address, lot and square number, the name of the owner, the assessed value of the land and improvements of…

*NOTE: This section includes amendments by emergency legislation that will expire on November 11, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.* Only the following…

The property situated in square 153 in the City of Washington, District of Columbia, described as lot 132, owned, occupied, and used by the Disabled American Veterans, is hereby exempt from all taxation so long as the same is so owned and occupied, and not used for commercial pur…

The property in the District of Columbia described as lot no. 801, in square no. 1285, together with the improvements thereon, known as premises no. 2715 Q Street Northwest, and the furnishings therein, owned by the National Society of the Colonial Dames of America, a corporation…

(a) If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation under § 47-1002 is used to secure rent or income for an activity other than that for which the exemption was gran…

(a) For purposes of this section, the term “exempt purpose”, as applied to a lessee or user, shall mean an exempt purpose with specified use, operation, and other restrictions as set forth in § 47-1002(4) through (20) and § 47-1002(31). (b) If real property (or a portion thereof)…

*NOTE: This section includes amendments by emergency legislation that will expire on November 11, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.* (a)(1) Real proper…

(a) For the purposes of this section, the term: (1) "Adjusted median income" means: (A) For a household of one, 70% of the median income for a household of 4 in the Washington Metropolitan Statistical Area as published by the U.S. Department of Housing and Urban Development most …

The use and occupancy of real property in the District of Columbia by any department, agency, or instrumentality of the United States of America, or by the American Red Cross, on a basis which does not result in the receipt of rent or income to the owner thereof within the meanin…

(a) Every institution, organization, corporation, or association owning property exempt under the provisions of paragraphs (4) to (20) of § 47-1002 shall, before April 2 of each year, furnish the Mayor a report, under oath, showing the purposes for which its exempt property has b…

The Commissioner of the District of Columbia, upon written application by the owner of real property, filed within 90 days from December 24, 1942, is authorized to abate any tax assessed against any real property exempted by §§ 47-1002, 47-1005, and 47-1007 to 47-1010 where such …

(a)(1) Within 6 months after the date on which the Mayor mails written denial of an exemption under §§ 47-1002, 47-1005, and 47-1007 to 47-1010, any institution, organization, corporation, or association aggrieved by any assessment, classification, equalization, or valuation of r…

The Mayor 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.