Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-845.03 Tax deferral — Low-income senior property owners
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(a) For 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 (68 Stat. 17; 26 U.S.C. § 62). (1A) “Heir” means an individual named in an enforceable will or trans…
D.C. Code § 47-846 Tax deferral — Homeowner whose adjusted gross income exceeds $20,000
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Repealed Repealed.
D.C. Code § 47-846.01 Deferral or forgiveness of property tax
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The Mayor may defer or forgive, in whole or in part, any property tax owed to the District of Columbia with respect to any qualified real property approved pursuant to § 6-1503.
D.C. Code § 47-847 Sale of tax delinquent property — Issuance of deed to District; redemption
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(a) Notwithstanding any other provision of law, whenever any real property in the District of Columbia has been, or shall hereafter be, offered for sale for nonpayment of taxes or assessments of any kind whatsoever, and shall have been bid off in the name of the District of Colum…
D.C. Code § 47-848 Sale of tax delinquent property — Transference of ownership
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The Council is hereby authorized to establish a program whereby title to properties acquired by tax sale pursuant to §§ 47-847 and 47-1303 may, for whatever consideration or sum it deems appropriate, be transferred to persons, nonprofit organizations or nonprofit developers, meet…
D.C. Code § 47-849 Residential property tax relief — Definitions
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For purposes of §§ 47-850 through 47-850.04, the term: (1) “Residence” means the principal place of residence within the District of an individual, shareholder, or member, who is domiciled in the District. (2) “Homestead” means: (A) In the case of real property improved by a hous…
D.C. Code § 47-850 Residential property tax relief — Homestead deduction for houses and condominium units
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(a) For purposes of levying the real property tax during a tax year, the Mayor shall deduct $67,500, increased annually, beginning October 1, 2012, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50…
D.C. Code § 47-850.01 Residential property tax relief — Homestead deduction for cooperative housing associations
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(a) For purposes of levying the real property tax during a tax year, the Mayor shall deduct from the assessed value of the real property owned by a cooperative housing association, as determined under § 47-820.01, $67,500, increased annually, beginning October 1, 2012, by the cos…
D.C. Code § 47-850.02 Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit
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(a) The application form filed by the individual, shareholder, or member shall apply to the initial tax year, or applicable installment, and to any succeeding tax year thereafter for which the deduction is allowed. (b)(1) If a real property no longer qualifies as a homestead, the…
D.C. Code § 47-850.03 Residential property tax relief — Transfer of homestead to revocable trust
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The eligibility of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real p…
D.C. Code § 47-850.04 Residential property tax relief — No homestead when multiple homesteads claimed
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If an individual, shareholder or member claims more than one homestead in the same tax year, and has not timely notified the Mayor of all changes in eligibility, the Mayor shall disallow the deduction for all homesteads claimed by the individual, shareholder, or member.
D.C. Code § 47-851 Residential property tax relief — report on assessment changes for highest assessed properties
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Repealed Repealed.
D.C. Code § 47-852 Residential property tax relief—Report on exemptions and deductions
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Repealed Repealed.
D.C. Code § 47-853 Residential property tax relief—Authorized annual adjustments
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Repealed Repealed.
D.C. Code § 47-854 Residential property tax relief—Forms, procedures and regulations
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Repealed Repealed.
D.C. Code § 47-855 Residential property tax relief—Applicability of provisions
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Repealed Repealed.
D.C. Code § 47-856 Residential property tax relief—Severability of provisions
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Repealed Repealed.
D.C. Code § 47-857.01 Tax abatements for new residential developments — Definitions
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For the purposes of §§ 47-857.01 through 47-857.10, the term: (1)(A) “Area median income” means: (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided…
D.C. Code § 47-857.02 Tax abatements for new residential developments — Requirements for tax abatements for new residential developments
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(a) Subject to subsection (b), (c), (d), and (e) of this section and to the tax abatement limits imposed by § 47-857.09, a property shall receive a tax abatement under § 47-857.03, § 47-857.04, § 47-857.05, § 47-857.06, § 47-857.07, or § 47-857.08 if: (1) The owner or other autho…
D.C. Code § 47-857.03 Tax abatements for new residential developments — Tax abatement for all new housing projects downtown
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Subject to § 47-857.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #1 an amount computed as follows: $0.81 per residential FAR square foot, multiplied by the building’s total residential FAR sq…
D.C. Code § 47-857.04 Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area
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(a) With respect to any project for which the owner or its designee satisfies § 47-857.02(a)(1) and (2) on or before September 30, 2004, and subject to § 47-857.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in…
D.C. Code § 47-857.05 Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown
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(a) Subject to § 47-857.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #1 an amount computed as follows: $1.38 per residential FAR square foot, multiplied by the building’s total residential FA…
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
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(a) Subject to § 47-857.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #2 an amount computed as follows: $1.75 per residential FAR square foot, multiplied by the building’s total residential FA…
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
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(a) Subject to § 47-857.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #3 an amount computed as follows: 75% of the difference between the residential real property tax imposed by § 47-811 befo…
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
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(a) Subject to § 47-857.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #3 an amount computed as follows: 100% of the difference between the residential real property tax imposed by § 47-811 bef…
D.C. Code § 47-857.09 Tax abatements for new residential developments — Abatement caps
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(a) The Mayor may approve up to $2.5 million in annual tax abatements under §§ 47-857.03 and 47-857.05; provided, the Mayor may approve only up to $500,000 in annual tax abatements in fiscal year 2003. (b) The Mayor may approve up to $2 million in annual tax abatements under §§ 4…
D.C. Code § 47-857.09a Tax abatements for new residential developments — Notice and appeal rights
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Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 [47-857.01] through 47-857.10 or to disallow the tax abatement thereunder. The Mayor shall give …
D.C. Code § 47-857.10 Tax abatements for new residential developments — Regulations
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The Mayor shall promulgate regulations to implement §§ 47-857.01 through 47-857.09 within 180 days after the effective date of this section [April 19, 2002].
D.C. Code § 47-857.11 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions
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For the purposes of §§ 47-857.11 through 47-857.16, the term: (1) “Anacostia Nonprofit Zone” means all real property fronting on: (A) Good Hope Road, S.E., between the Anacostia Freeway and the 18th Street, S.E.; (B) Martin Luther King, Jr. Avenue, S.E., between S Street, S.E., a…
D.C. Code § 47-857.12 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement
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(a) Subject to approval by the Mayor under § 47-857.13 and subject to the caps established by § 47-857.15, a qualified nonprofit organization that purchases office space in an Eligible Nonprofit Zone shall be eligible for an abatement on its real property taxes in the amount of $…
D.C. Code § 47-857.13 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility
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(a) To be eligible to receive a tax abatement under § 47-857.12, a qualified nonprofit organization shall submit to the Mayor an application and the Mayor shall determine whether the organization is eligible to receive the real property tax abatement. The Mayor shall approve the …
D.C. Code § 47-857.14 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting
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A qualified nonprofit organization that is receiving a real property tax abatement under this section shall file annually with the Mayor and the Office of Tax and Revenue the report required by § 47-1007 and shall include in such report: (1) A certification that the qualified non…
D.C. Code § 47-857.15 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps
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(a) The total annual dollar amount of tax abatements approved for an Eligible Nonprofit Zone shall not exceed: (1) $600,000 in the Anacostia Nonprofit Zone; (2) $2.6 million in the Capitol Riverfront Nonprofit Zone; (3) $800,000 in all Designated Nonprofit Zones; (4) $600,000 in …
D.C. Code § 47-857.16 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules
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The Mayor, pursuant to Chapter 5 of Title 2, may issue rules to implement the provisions of §§ 47-857.11 through 47-857.16.
D.C. Code § 47-858.01 Tax abatements for homeowners in enterprise zones — Definitions
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For the purposes of §§ 47-858.01 through 47-858.05, the term: (1)(A) “Area median income” means: (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided…
D.C. Code § 47-858.02 Tax abatements for homeowners in enterprise zones — Requirements for tax abatement
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In order for a property to be eligible for a tax abatement under § 47-858.03 or § 47-858.04, an owner must: (1) Submit an application to the Mayor requesting certification of the property and rehabilitation as eligible for the tax abatement; and (2) Receive the Mayor’s certificat…
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
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(a) Subject to § 47-858.02 and subsection (b) and (c) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007,…
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
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(a) Subject to § 47-858.02 and subsection (b) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007, the rea…
D.C. Code § 47-858.05 Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement
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(a) Sections 47-858.01 through 47-858.04 shall apply for tax years beginning on or after October 1, 2002. (b) On or after the first day of the tax year for which the qualification for an abatement is certified, the Mayor shall certify to the Office of Tax and Revenue a list of th…
D.C. Code § 47-859.01 Tax abatements for new residential developments in NoMA — Definitions
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For the purposes of §§ 47-859.01 through 47-859.05, the term: (1) “Eligible Area” means those portions of Wards 5 and 6 which comprise the geographic area defined by a line that starts at the center of the street at the intersection of Massachusetts Avenue, N.E., and 1st Street, …
D.C. Code § 47-859.02 Tax abatements for new residential developments — Requirements for tax abatements for new residential developments
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(a) Subject to paragraph (1) of this subsection and subsection (b) of this section, and to the tax abatement limits imposed by § 47-859.04, the Mayor shall approve a tax abatement under § 47-859.03 for an Eligible Real Property if: (1) The owner, or his designee or assignee, rece…
D.C. Code § 47-859.03 Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA
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For all Eligible Real Properties certified under § 47-859.02, there shall be allowed as an abatement of the real property tax imposed by § 47-811 an amount computed as follows: $1.50 per residential FAR square foot, multiplied by the building’s total residential FAR square footag…
D.C. Code § 47-859.04 Tax abatements for new residential developments — Abatement caps
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The Mayor may approve an amount not to exceed $5 million annually in tax abatements under § 47-859.03, not to exceed $50 million in the aggregate.
D.C. Code § 47-859.04a Tax abatements for new residential developments — Notice and appeal rights
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Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 through 47-859.05 or to disallow the tax abatement thereunder. The Mayor shall give the owner at…
D.C. Code § 47-859.05 Tax abatements for new residential developments — Rules
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The Mayor shall promulgate rules to implement §§ 47-859.01 through 47-859.04 within 180 days after [July 7, 2009].
D.C. Code § 47-861 Violations
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Except as specifically provided in this chapter, or in other provisions of law applicable to the District of Columbia, the Council may by regulation establish penalties for violations of any provisions of this chapter, including any regulation issued pursuant to this chapter. Suc…
D.C. Code § 47-862 Rules and regulations for tax deferral provisions
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The Mayor may promulgate rules and regulations for the proper administration of the provisions of §§ 47-845 and 47-846 [repealed].
D.C. Code § 47-863 Reduced tax liability for property owners over age 65 and for property owners with disabilities; rules
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(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…
D.C. Code § 47-864 Owner-occupant residential tax credit
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(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…
D.C. Code § 47-864.01 Owner-occupant residential tax credit (conditional)
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Repealed Repealed.