Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return.

Annotations

Mar. 2, 1962, 76 Stat. 12, Pub. L. 87-408, title III, § 303
Oct. 21, 1975, D.C. Law 1-23, title II,§ 203, 22 DCR 2097
July 13, 1978, D.C. Law 2-91, § 304, 24 DCR 9765
Sept. 13, 1980, D.C. Law 3-92, § 101(c), 27 DCR 3390
July 25, 1989, D.C. Law 8-17, § 8(a), 36 DCR 4160
Sept. 9, 1989, D.C. Law 8-20, § 2(c), 36 DCR 4564
June 14, 1994, D.C. Law 10-128, § 101(e), 41 DCR 2096
April 9, 1997, D.C. Law 11-198, title I, § 101, 43 DCR 4569
April 9, 1997, D.C. Law 11-255, § 59, 44 DCR 1271
June 9, 2001, D.C. Law 13-305, § 506(c), 48 DCR 334
Oct. 26, 2001, D.C. Law 14-42, § 9, 48 DCR 7612
Apr. 4, 2003, D.C. Law 14-282, § 9(b), 50 DCR 896
June 5, 2003, D.C. Law 14-307, § 1102, 49 DCR 11664
Dec. 7, 2004, D.C. Law 15-205,§ 1232, 51 DCR 8441
Apr. 13, 2005, D.C. Law 15-354, §§ 61, 94, 52 DCR 2638
D.C. Law 16-123, § 161(a), 53 DCR 2843
June 8, 2006, D.C. Law 16-123, § 161(a), 53 DCR 2843
Mar. 2, 2007, D.C. Law 16-192,§§ 1132(b), 2053, 53 DCR 6899
Mar. 14, 2007, D.C. Law 16-294,§ 12, 54 DCR 1086
Aug. 16, 2008, D.C. Law 17-219, §§ 2003(a), 7110, 55 DCR 7598
Mar. 25, 2009, D.C. Law 17-353, §§ 135, 170(b), 56 DCR 1117
Mar. 3, 2010, D.C. Law 18-111, § 7091(b), 57 DCR 181
Sept. 20, 2012, D.C. Law 19-168, §§ 7102(c), 7122, 59 DCR 8025
Oct. 22, 2015, D.C. Law 21-36, § 7031, 60 DCR 10905
Delegation of authority under D.C. Act 8-42, the “District of Columbia Recordation of Economic Interests in Real Property Tax Amendment Act of 1989”, see Mayor’s Order 89-205, September 11, 1989.
For temporary (90 days) amendment of this section, see § 7016(x) and (y)(2) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
For temporary (90 days) amendment of this section and amendment of D.C. Law 20-155, § 7103(d), see § 2(n) Fiscal Year 2015 Budget Support Clarification Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).
For temporary (90 days) amendment of this section and amendment of D.C. Law 20-155, § 7103(d), see § 2(n) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).
For temporary (90 day) amendment of section, see § 7122 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
For temporary (90 day) amendment of section, see § 7102(c) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
For temporary (90 day) amendment of section, see § 7122 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 7102(c) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 2(c) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2011 (D.C. Act 19-194, October 18, 2011, 58 DCR 9160).
For temporary (90 day) amendment of section, see § 2(c) of Cooperative Housing Association Economic Interest Recordation Tax Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-12, February 11, 2011, 58 DCR 1433).
For temporary (90 day) amendment of section, see § 2(c) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2010 (D.C. Act 18-570, October 20, 2010, 57 DCR 10084).
For temporary (90 day) amendment of section, see § 7091(b) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of section, see §§ 2(c), 3(c) of Cooperative Housing Association Economic Interest Recordation Tax Emergency Amendment Act of 2009 (D.C. Act 18-234, November 20, 2009, 56 DCR 9046).
For temporary (90 day) amendment of section, see § 7091(b) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) amendment of section, see §§ 1132(b), 2053 of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
For temporary (90 day) amendment of section, see §§ 2 and 3 of Deed Transfer and Recordation Clarification Congressional Review Emergency Amendment Act of 2006 (D.C. Act 16-568, December 19, 2006, 54 DCR 3).
For temporary (90 day) amendment of section, see §§ 1132(b), 2053 of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see §§ 2, 3 of Deed Transfer and Recordation Clarification Emergency Amendment Act of 2006 (D.C. Act 16-481, October 5, 2006, 53 DCR 8379).
For temporary (90 day) amendment of sections, see §§ 1132(b), 2053 of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) amendment of section, see § 1232 of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (90 day) amendment of section, see § 1232 of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 1102 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see §§ 1102 and 1104 of Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see §§ 1102 and 1104 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see § 10(b) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (90 day) amendment of section, see § 10(b) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 10(b) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 9 of Technical Amendments Emergency Act of 2001 (D.C. Act 14-108, August 3, 2001, 48 DCR 7622).
For temporary (90 day) amendment of section, see § 6(c) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
For temporary repeal of § 101 of D.C. Act 11-302, see § 3 of the Recordation and Transfer Tax Clarification Emergency Amendment Act of 1996 (D.C. Act 11-402, October 24, 1996, 43 DCR 5806).
For temporary amendment of section, see § 101 of the Fiscal Year 1997 Budget Support Emergency Act of 1996 (D.C. Act 11-302, July 25, 1996, 43 DCR 4181).
For temporary amendment of section, see § 101 of the Fiscal Year 1997 Budget Support Emergency Act of 1996 (D.C. Act 11-302, July 25, 1996, 43 DCR 4181).
For temporary repeal of § 101 of D.C. Law 11-198, see § 2 of the Recordation and Transfer Tax Clarification Emergency Amendment Act of 1996 (D.C. Act 11-402, October 24, 1996, 43 DCR 5806), and see § 2(a) of the Fiscal Year 1997 Budget Support Emergency Amendment Act of 1997 (D.C. Act 12-37, March 18, 1997, 44 DCR 1935).
For temporary (225 days) amendment of this section, see § 2(t)(2) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).
Section 2(c) of D.C. Law 19-74, in subsec. (a)(2), substituted “provided, that, beginning October 1, 2009, in the case of a transfer of an economic interest” for “provided, that in the case of a transfer of shares”, and deleted “, in whole or in part,”; and, in subsec. (c), substituted “; provided further, that, beginning October 1, 2009, in the case of a deed that evidences a transfer of an economic interest in a cooperative housing association, the cooperative housing association shall be jointly and severally liable with the parties to the deed for the payment of taxes imposed by this section regardless of whether the cooperative housing association itself is a party to the deed. for the period at the end.
Section 4(b) of D.C. Law 18-295 provided that the act shall expire after 225 days of its having taken effect.
Section 2(c) of D.C. Law 18-295, in subsec. (a)(2), substituted “provided, that, beginning October 1, 2009, in the case of a transfer of an economic interest” for “provided, that in the case of a transfer of shares” and deleted “, in whole or in part,”; and, in subsec. (c), substituted “; provided further, that, beginning October 1, 2009, in the case of a deed that evidences a transfer of an economic interest in a cooperative housing association, the cooperative housing association shall be jointly and severally liable with the parties to the deed for the payment of taxes imposed by this section regardless of whether the cooperative housing association itself is a party to the deed.” for a period.
For temporary (225 day) amendment of section, see §§ 2(c), 3(c) of Cooperative Housing Association Economic Interest Recordation Tax Temporary Amendment Act of 2009 (D.C. Law 18-109, March 3, 2010, law notification 57 DCR 2828).
For temporary (225 day) amendment of section, see §§ 2, 3 of Deed Transfer and Recordation Clarification Temporary Amendment Act of 2006 (D.C. Law 16-206, March 2, 2007, law notification 54 DCR 2504).
For temporary (225 day) amendment of section, see § 10(b) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
For temporary (225 day) amendment of section, see § 10(b) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 6(c) of the Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
For temporary (225 day) amendment of section, see § 2(a) of the Fiscal Year 1997 Budget Support Temporary Amendment Act of 1997, (D.C. Law 12-4, May 23, 1997, law notification 44 DCR 3718).
The 2015 amendment by D.C. Law 21-36 added “by deed of title” in (a-4).
The 2012 amendment by D.C. Law 19-168 added “(to complete the calculation of total recordation tax due at time of recording, see also additional tax in subsection (a-4) of this section)” in the introductory language of (a)(1) and (a)(3)(A); in (a)(2), substituted “beginning October 1, 2009, in the case of a transfer of an economic interest” for “in the case of a transfer of shares” and deleted “in whole or in part” following “proprietary interest”; added the (a)(3)(A) and (a)(3)(A)(i) designations; substituted “to the extent that such existing debt (including any prior debt that was previously refinanced by the existing debt) was” for “that was previously subject to tax under this paragraph, which tax on the existing debt” in the introductory language of (a)(3)(A); added “Previously taxable under this paragraph and the tax thereon” in (a)(3)(A)(i); added (a)(3)(A)(ii) and (a)(3)(B); added “provided further, that, beginning October 1, 2009, in the case of a deed that evidences a transfer of an economic interest in a cooperative housing association, the cooperative housing association shall be jointly and severally liable with the parties to the deed for the payment of taxes imposed by this section regardless of whether the cooperative housing association itself is a party to the deed” in (c); and made related and stylistic changes.
D.C. Law 18-111, in subsec. (a)(2), substituted “to the real property; provided, that in the case of a transfer of shares in a cooperative housing association that is in connection with a grant, transfer, or assignment of a proprietary leasehold or other proprietary interest, in whole or in part, where the consideration allocable to the real property is less than $400,000, the rate of tax shall be 2.2%” for “to the real property”.
D.C. Law 17-353 validated a previously made technical correction in the designation of subsec. (a-4).
D.C. Law 17-219, in subsec. (a)(2), substituted “rate of 2.9%” for “rate of 2.2%”; and rewrote subsec. (a-4), which had read as follows: “(a-4) Beginning October 1, 2006, except for residential properties transferred for a consideration less than $400,000, an additional tax of .35% is imposed upon a deed that is subject to the tax under subsection (a)(1) or (3) of this section. An amount equal to 39.93% of the funds collected under this subsection shall be deposited in the Mayor’s Comprehensive Housing Task Force Fund established by § 42-2855.01, 15% of the funds collected shall be deposited in the Housing Production Trust Fund established by § 42-2802, and the balance shall be deposited in the General Fund of the District of Columbia.”
D.C. Law 16-294, in subsec. (a-4), substituted “(a)(1) or (3)” for “(a)(1)”.
D.C. Law 16-192 repealed subsec. (a-3) as added by D.C. Law 16-123 and added a new subsec. (a-4). Subsec. (a-3) as added by D.C. Law 16-123 read as follows: “(a-3) Beginning for fiscal year 2008, if the amount of revenue necessary to fund Chapter 29B of Title 38, in accordance with § 38-2972.01(a)(1) and (2) thereof is not sufficient, the tax imposed on commercial property by subsection (a) of this section shall be increased to rates, as determined annually by the Chief Financial Officer, rounded to the highest increment of 0.1%, sufficient to raise revenue in an amount needed to satisfy the deficiency in the fiscal year, subject to Council approval. After publishing the August revised revenue estimates and prior to September 1 of each year, the Chief Financial Officer shall determine the rates and publish a notice in the District of Columbia Register and on the website of the Office of the Chief Financial Officer stating the amount of the rates. The rates as determined by Chief Financial Officer shall be effective as of October 1 of the following fiscal year.”
D.C. Law 16-123 added subsec. (a-3).
D.C. Law 15-354, in subsecs. (a)(1) and (b), validated previously made corrections.
“(2) The real property qualifies as a homestead as defined by § 47-849(2), the application for the homestead deduction accompanies the deed, and the deed is recorded timely as provided by § 47-1431(a).”
“(1) The consideration of the deed does not exceed $250,000; and
“(a-2) Notwithstanding the provisions of subsection (a)(1) of this section, the rate of tax under subsection (a)(1) of this section shall be 1.1% if:
D.C. Law 15-205, in subsec. (a), substituted “1.1%” for “1.5%” in par. (1), substituted “2.2%” for “3.0%” in par. (2), and substituted “1.1%” for “1.5%” in par. (3); and repealed subsec. (a-2) which had read:
D.C. Law 14-307, in subsec. (a), substituted “1.5” for “1.1” in par. (1) and subpar. (1)(A), substituted “deed, including a lease” for “dead or a lease” in par. (1), deleted “total” from subpar. (1)(A), rewrote pars. (2) and (3); and added subsec. (a-2).
D.C. Law 14-282 rewrote subsecs. (b) and (d); and in subsec. (c), substituted “jointly and severally liable with the transferee” for “subject to such liability”.
D.C. Law 14-42, in subsec. (a)(1)(B)(i), substituted “based upon the average annual rent over the term of the lease, including renewals, capitalized at a rate of 10%” for “based on the capitalization of 10% of the average annual rent over the term of the lease, including renewals”.
“(3) At the time it is submitted for recordation, a security interest instrument shall be taxed at a rate of 1.1% of the total amount of debt incurred which is secured by the interest in real property. However, when existing debt is refinanced, the recordation tax shall only apply to the amount of any new debt incurred over and above the amount of the principal balance due on existing debt if the existing debt was a purchase money mortgage or purchase money deed of trust or subject to taxation under this paragraph.”
“(a)(1) At the time it is submitted for recordation, a deed that conveys title to real property in the District shall be taxed at a rate of 1.1% of the total consideration for the deed.”
D.C. Law 13-305, in subsec. (a), rewrote pars. (1) and (3) which had read:
1973 Ed., § 45-723.
1981 Ed., § 45-923.
This section is referenced in § 10-1202.24, § 29-204.06, § 42-202, § 42-1102, § 42-1104, § 42-2802, § 42-2812.01, § 47-864, § 47-895.32, § 47-1081, § 47-1085, § 47-1088, § 47-1090, § 47-1092, § 47-1401, § 47-4406, § 47-4607, § 47-4608, § 47-4609, § 47-4614, § 47-4620, § 47-4639, and § 47-4701.
Partnership conversion to a limited liability company, recordation tax, see § 29-1013.
Deed recordation tax defined, see § 47-1401.
Conservation easements, creation, alteration and validity, see § 42-202.