District of Columbia § 47-829 Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.

District of Columbia Statutes

§ 47-829 — Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 8 Real Property Assessment and Tax.·Subch. II Authority and Procedure to Establish Real Property Tax Rates.

(1)In addition to the annual assessment of real property made pursuant to § 47-820(b) , the Mayor, pursuant to subsections (b) through (f) of this section, shall conduct a supplemental assessment of real property between January 1 and June 30, to become effective October 1, and payable March 31, and again between July 1 and December 31, to become effective April 1, and payable September 15, of each calendar year.

(2)The Mayor shall mail the notice of a proposed supplemental assessment to the owner:

(A)On or before August 1 of the year in which the supplemental assessment was conducted for supplemental assessments conducted between January 1 and June 30; and

(B)On or before February 1 of the following year for supplemental assessments conducted between July 1 and December

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(1) In addition to the annual assessment of real property made pursuant to § 47-820(b) , the Mayor, pursuant to subsections (b) through (f) of this section, shall conduct a supplemental assessment of real property between January 1 and June 30, to become effective October 1, and payable March 31, and again between July 1 and December 31, to become effective April 1, and payable September 15, of each calendar year.

(2) The Mayor shall mail the notice of a proposed supplemental assessment to the owner:

(A) On or before August 1 of the year in which the supplemental assessment was conducted for supplemental assessments conducted between January 1 and June 30; and

(B) On or before February 1 of the following year for supplemental assessments conducted between July 1 and December 31.

(b) The Mayor shall assess the estimated market value of all real property, by lot and square, that was:

(1) Erroneously omitted from the previous assessment roll or tax list since the last annual or supplemental assessment; or

(2) Not listed on the previous assessment roll or tax list since the last annual or supplemental assessment.

(c) The Mayor shall assess the estimated market value of all real property, by lot and square, that has a change in estimated market value as a result of damage or destruction of an improvement since the last annual or supplemental assessment.

(d) The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:

(A) A new improvement has been constructed;

(B) An addition to or renovation of an existing improvement has been constructed;

(C) There is construction in progress and at least 65% of the total estimated construction has occurred; or

(D) A conversion has occurred; and

(2) There is a $100,000 or more change in the estimated market value of the real property.

(e) The Mayor shall assess the estimated market value of all real property, by lot and square, if since the last annual or supplemental assessment:

(A) A new improvement has been constructed;

(B) An addition to or renovation of an existing improvement has been constructed;

(C) There is construction in progress; or

(D) A conversion has occurred; and

(2) A certificate of occupancy has been issued or, in the case of a single-family dwelling, a building permit has been made final.

(e-1) Class 1A or 1B Property, as defined in § 47-813(c-9)(2) , shall not be subject to subsection (e) of this section.

(f) After each supplemental assessment, the Mayor shall:

(1) Revise the assessment roll and tax list to reflect the current estimated market value of real property for which a supplemental assessment was conducted; and

(2) Notify the affected owner in writing of any change in assessment and right of appeal, as provided in § 47-830 . The notice shall be mailed by certified or registered mail to the owner’s address of record.

District of Columbia § 47-829 (Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Aug. 17, 1937, 50 Stat. 693, ch. 690, title IX, § 5(b); May 16, 1938, 52 Stat. 372, ch. 223, § 8; July 26, 1939, 53 Stat. 1109, ch. 367, title IV, § 5(b); July 10, 1952, 66 Stat. 545, ch. 649, § 3(c); July 29, 1970, 84 Stat. 580, Pub. L. 91-358, title I, § 161(a)(5); June 22, 1983, D.C. Law 5-14, § 702, 30 DCR 2632; Mar. 6, 1991, D.C. Law 8-207, § 2(a), 37 DCR 8453; Sept. 30, 1993, D.C. Law 10-25, § 104, 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(s), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-205, § 1162(b), 51 DCR 8441; Sept. 19, 2006, D.C. Law 16-159, § 2(c), 53 DCR 5385; Oct. 15, 2010, D.C. Law 18-235, § 2, 57 DCR 7158