District of Columbia § 47-816 Submission on exempt property.

District of Columbia Statutes

§ 47-816 — Submission on exempt property.

District of Columbia § 47-816

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 § 47-816 (2026).

Text

At the time the Mayor submits to the Council the estimated assessment roll under § 47-815 , he shall also submit the following:

(1)The total aggregate assessed value of real property exempt from the real property tax levied in the District for the current fiscal year by major class or type of exempt status and the tax that would have been paid during such fiscal year had such property not been exempt; and

(2)The estimated total aggregate assessed value of real property exempt from the real property tax levied in the District by major class or type of exempt status and the tax that would be paid during the fiscal year under the real property tax rate or rates proposed by the Mayor pursuant to § 47-815 .

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At the time the Mayor submits to the Council the estimated assessment roll under § 47-815 , he shall also submit the following:

(1) The total aggregate assessed value of real property exempt from the real property tax levied in the District for the current fiscal year by major class or type of exempt status and the tax that would have been paid during such fiscal year had such property not been exempt; and

(2) The estimated total aggregate assessed value of real property exempt from the real property tax levied in the District by major class or type of exempt status and the tax that would be paid during the fiscal year under the real property tax rate or rates proposed by the Mayor pursuant to § 47-815 .

Legislative History

Sept. 3, 1974, 88 Stat. 1053, Pub. L. 93-407, title IV, § 414; June 15, 1976, D.C. Law 1-70, title III, § 305, 23 DCR 540; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(j), 48 DCR 334