District of Columbia § 47-815 Submission of estimated assessment roll.

District of Columbia Statutes

§ 47-815 — Submission of estimated assessment roll.

District of Columbia § 47-815

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

Ch. 8Real Property Assessment and Tax.

Subch. IIAuthority and Procedure to Establish Real Property Tax Rates.

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Bluebook

D.C. Code § 47-815 (2026).

Text

(a)Before September 16th of each year, the Mayor shall estimate the assessment roll and submit the estimate to the Council. (a-1) Repealed. (a-2) Repealed. (a-3) Repealed. (a-4) Repealed.

(b)Repealed. (b-1) If the Council establishes the real property tax rates and real property special tax rates as a sum under § 47-812 , the Chief Financial Officer shall determine and publish in the District of Columbia Register before September 16th of each preceding tax year the real property special tax rates to be applied, during the tax year, to the classes of real property set forth in § 47-813 .

(c)Repealed.

(d)Repealed.

(e)Repealed.

(f)For the real property tax year beginning July 1, 1989, and ending June 30, 1990, and for each tax year thereafter, the tax liability resulting from

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(a) Before September 16th of each year, the Mayor shall estimate the assessment roll and submit the estimate to the Council.

(a-1) Repealed.

(a-2) Repealed.

(a-3) Repealed.

(a-4) Repealed.

(b) Repealed.

(b-1) If the Council establishes the real property tax rates and real property special tax rates as a sum under § 47-812 , the Chief Financial Officer shall determine and publish in the District of Columbia Register before September 16th of each preceding tax year the real property special tax rates to be applied, during the tax year, to the classes of real property set forth in § 47-813 .

(c) Repealed.

(d) Repealed.

(e) Repealed.

(f) For the real property tax year beginning July 1, 1989, and ending June 30, 1990, and for each tax year thereafter, the tax liability resulting from applying the rates established in § 47-812 , to qualified real property approved pursuant to § 6-1503 :

(1) Shall be reduced by 80% in the first tax year beginning after the date of issuance of the certificate of occupancy for the qualified real property; and

(2) Shall be reduced by 64%, 48%, 32%, and 16% in the second, third, fourth, and fifth tax years, respectively, beginning after the issuance of the certificate of occupancy for the qualified real property.

Legislative History

Sept. 3, 1974, 88 Stat. 1052, Pub. L. 93-407, title IV, § 413; Jan. 3, 1975, 88 Stat. 2176, Pub. L. 93-635, § 6(a)(1), (b); June 15, 1976, D.C. Law 1-70, title III, §§ 302(b), 305, 23 DCR 539; Mar. 3, 1979, D.C. Law 2-130, § 3(b), 25 DCR 2517; Nov. 20, 1979, D.C. Law 3-37, § 2(c), 26 DCR 1564; June 22, 1983, D.C. Law 5-14, § 602, 30 DCR 2632; Oct. 20, 1988, D.C. Law 7-177, § 6(a), 35 DCR 6158; Sept. 20, 1990, D.C. Law 8-160,§ 2(b), 37 DCR 4653; Mar. 17, 1993, D.C. Law 9-241, § 2(a), 40 DCR 629; Apr. 30, 1994, D.C. Law 10-115, § 201, 41 DCR 1216; June 14, 1994, D.C. Law 10-127, § 5(b), 41 DCR 2050; Apr. 26, 1996, 110 Stat. 132 211, Pub. L. 104-134, § 135(2); June 13, 1996, D.C. Law 11-143, § 6, 43 DCR 2170; Apr. 9, 1997, D.C. Law 11-223, § 2(a), 44 DCR 111; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 23, 1997, D.C. Law 12-40, § 101(b), 44 DCR 4859; June 9, 2001, D.C. Law 13-305, § 502(g), (h), (i), 48 DCR 334; Oct. 3, 2001, D.C. Law 14-28, § 2002(c), 48 DCR 6981