Code of the District of Columbia
Official codified DC law sourced from the DC Council Open Law Library (public domain). 21,163 sections indexed.
- § 47-4512Audit of Program.
- § 47-452Establishment and application; availability; publicity.
- § 47-453Interest.
- § 47-454Substantial understatement penalty.
- § 47-455Failure to file or pay penalty.
- § 47-456Fraud penalty.
- § 47-457Garnishment.
- § 47-458Deficiencies; collection.
- § 47-459.01Amnesty.
- § 47-459Rules.
- § 47-4601Lincoln Square Theater sales and use tax exemption.
- § 47-4602Tax credit to CareFirst for wages to qualified employees; sales tax exemption for construction.
- § 47-4603Jenkins Row development project — Tax exemptions.
- § 47-4604Lot 878, square 456 personal property tax and sales tax exemption.
- § 47-4605Carver 2000 Low-Income and Senior Housing Project — Tax exemptions.
- § 47-4606Brentwood Retail Center, 1060 Brentwood Road, N.E.; lot 57, square 3848.
- § 47-4607Parkside Terrace development project — Tax exemptions.
- § 47-4608DC-USA development project — Tax exemptions.
- § 47-4609New Convention Center Hotel project-deed and recordation tax exemption.
- § 47-461Council findings.
- § 47-4610Georgia Commons; Lots 848 and 849, Square 2906.
- § 47-4611Payments in lieu of taxes, Capper/Carrollsburg PILOT Area.
- § 47-4612Constitution Square development project tax abatements.
- § 47-4613Payments in lieu of taxes, Rhode Island Metro Plaza PILOT Area; sales tax exemption.
- § 47-4614East of the river hospital tax exemptions.
- § 47-4615Abatement of real property taxes for National Public Radio, Inc.
- § 47-4616Payments in lieu of taxes, Southwest Waterfront PILOT/TIF Area.
- § 47-4617Sales tax exemption for sales to Close Up Foundation.
- § 47-4618Eckington One Residential Project tax exemptions.
- § 47-4619Abatement of real property taxes for the temporary Walker Jones/Northwest One Unity Health Center.
- § 47-462Tax Revision Commission — Established; submission of recommendations.
- § 47-4620St. Martin’s Apartments project tax exemptions.
- § 47-4621Gateway Market Center and Residences, 1240 — 1248 4th Street, N.E., Lots 5, 800, 802, and 809, and Parcels 129/9 and 129/32, Square 3587 real property tax abatement and sales tax exemption.
- § 47-4622Sales and use tax credit for the National Law Enforcement Museum.
- § 47-4623View 14 Project tax exemption.
- § 47-4624The Urban Institute tax rebate.
- § 47-4625Kelsey Gardens redevelopment project.
- § 47-4626Randall School development project tax exemption.
- § 47-462714W and the YMCA Anthony Bowen Project; Lot 164 (formerly Lots 18, 19, 20, 120, 121, 160, 161, 828, and 835), Square 234.
- § 47-4628The Heights on Georgia Avenue; Lots 98, 903, 904, 908, and 911, Square 2892.
- § 47-4629Park Place at Petworth, Highland Park, and Highland Park Phase II Project tax exemptions.
- § 47-463Tax Revision Commission — Composition; selection of Director.
- § 47-4630Tax abatements for high technology commercial real estate database and service providers.
- § 47-4631OTO Hotel at Constitution Square Project—tax exemptions.
- § 47-4632Campbell Heights project; Lot 0207, Square 0204.
- § 47-4633Jubilee Housing residential rental project; Lot 863 in Square 2560, and Lot 873, Square 2563.
- § 47-4634Third & H Streets, N.E. development project—tax exemptions.
- § 47-4635UNCF — 10-year real property tax abatement.
- § 47-4636First Congregational United Church of Christ property tax abatement.
- § 47-4637The Pew Charitable Trusts — 30-year limited real property tax abatement.
- § 47-46382323 Pennsylvania Avenue, S.E., redevelopment project.
- § 47-4639King Towers residential housing rental project; Lot 49, Square 281.
- § 47-464Tax Revision Commission — Authority.
- § 47-4640Payments in lieu of taxes, Center Leg Freeway (Interstate 395) PILOT Area.
- § 47-4641Allen Chapel A.M.E. Senior Residential Rental Project; Lots 0024, 0025, 0026, 0038, 0214, 0215, 0218, 0923, 0924, and 0925, Square 5730.
- § 47-4642St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118.
- § 47-4643800 Kenilworth Avenue Northeast redevelopment project.
- § 47-4644Thirteenth Church of Christ real property tax relief.
- § 47-4645[Reserved].
- § 47-4646NCBA Housing Development Corporation of the District of Columbia and Samuel J. Simmons NCBA Estates No. 1 Limited Partnership; Lot 78, Square 2855.
- § 47-46471029 Perry Street, N.E.; Lots 20 and 842, Square 3883.
- § 47-4648Abatement of real property taxes for 2 M Street, N.E.
- § 47-4649Abatement of real property taxes for 4427 Hayes Street, N.E.
- § 47-4650International House of Pancakes Restaurant #3221 Tax Exemption Clarification.
- § 47-4651Central Union Mission; Lots 825, 826, 830, and 831, Square 2895.
- § 47-4652Abatement of real property taxes for Adams Morgan Hotel.
- § 47-4653Universal Holiness Church property tax relief.
- § 47-4654Beulah Baptist Church, Dix Street Corridor Senior Housing LP, et al. equitable tax relief.
- § 47-4655The Washington Ballet, Lot 19, Square 1911.
- § 47-4656Abatement of real property taxes for Howard Town Center.
- § 47-4657The Elizabeth Ministry, Inc. Affordable Housing Initiative; Lots 140 and 141, Square 5252.
- § 47-4658Parkside Parcel E and J Mixed-Income Apartments; Lot 808, Square 5041 and Lot 811, Square 5056.
- § 47-4659The Israel Senior Residences, Lot 60, Square 3848.
- § 47-4660GALA Hispanic Theatre; Lot 79, Square 2837.
- § 47-4661Tibetan community property; Lot 30, Square 139.
- § 47-4662Historic Music Cultural Institutions.
- § 47-4663Soccer Stadium tax abatements.
- § 47-4664Whitman-Walker Clinic, Inc.; Lot 129, Square 241.
- § 47-4665.01The Advisory Board Company — definitions.
- § 47-4665.02The Advisory Board Company — tax abatement.
- § 47-4665.03The Advisory Board Company — compliance.
- § 47-4665.04The Advisory Board Company — community benefits.
- § 47-4665.05The Advisory Board Company — certification by the Mayor.
- § 47-4665Qualified High Technology Company interior renovation tax rebate.
- § 47-4701TAFA requirements.
- § 47-4702Annual certification of continuing eligibility for exemptions and abatements from real property tax.
- § 47-4703Chief Financial Officer guidance.
- § 47-4704Applicability.
- § 47-4801Definitions.
- § 47-4802Credit established.
- § 47-4803Eligibility.
- § 47-4804Recapture.
- § 47-4805Additional filings.
- § 47-4806Transfer, sale, or assignment.
- § 47-4807Compliance.
- § 47-4808Expiration of credits.
- § 47-4809Efficiency.
- § 47-4810Fees.
- § 47-4812Rules.
- § 47-4901Definitions.
- § 47-4902ABLE Program Trust.
- § 47-501Tax on real and personal property.
- § 47-502Account showing receipts and disbursements of revenues and expenditures.
- § 47-503Disposition of excess money; collection of federal revenue; submission of budget estimates.
- § 47-504Authority of Council to change certain tax rates.
- § 47-601Preparation of annual tax ledgers and statement of assessment and taxes.
- § 47-602Power to administer oaths or affirmations and summon witnesses; examination of witnesses.
- § 47-701General system to be used — Numbering of squares, lots, blocks, or parcels; record.
- § 47-702General system to be used — Designation to be official for collection purposes.
- § 47-703General system to be used — Daily transcript.
- § 47-704System to be used outside City — In general.
- § 47-705System to be used outside City — Numbering of blocks, squares, lots, or parcels.
- § 47-706System to be used outside City — Plat books.
- § 47-707System to be used outside City — Daily transcripts.
- § 47-708System to be used outside City — Consideration of designation for collection purposes.
- § 47-709Sale of federal property.
- § 47-801Declaration of purpose.
- § 47-802Definitions.
- § 47-803Additional definitions.
- § 47-804Service of notice.
- § 47-805Office of Real Property Tax Ombudsman.
- § 47-811.01Real property tax amnesty.
- § 47-811.02Overpayment; credit or refund; interest.
- § 47-811.03Real property tax abatement for certain commercial properties.
- § 47-811.04Abatement of penalty and interest; compromise.
- § 47-811Levy and disposition of tax; payment; penalty for nonpayment.
- § 47-812Establishment of rates.
- § 47-813Classes of property.
- § 47-814Rules and regulations.
- § 47-815Submission of estimated assessment roll.
- § 47-816Submission on exempt property.
- § 47-817Comparison of rates and burdens.
- § 47-818.01Adoption of enumerated reports as comparison.
- § 47-818Adoption of enumerated reports as comparison.
- § 47-819Compilation and publication of comparisons.
- § 47-820.01Assessments — Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules.
- § 47-820.02Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules.
- § 47-820Assessments — Estimated assessment roll; frequency of assessments.
- § 47-821Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners.
- § 47-822Assessments — Person in whose name assessment made; address and number to be used.
- § 47-823Assessments — Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values.
- § 47-824Assessments — Notice to taxpayer; contents.
- § 47-825.01Board of Real Property Assessments and Appeals.
- § 47-825.01aReal Property Tax Appeals Commission.
- § 47-825.02Public Advocate for Assessments and Taxation.
- § 47-825.03Applicability of certain provisions; hearings open to public.
- § 47-825Assessments — Board of Equalization and Review.
- § 47-826Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses.
- § 47-827Class actions.
- § 47-828Violations of assessment provisions.
- § 47-829Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.
- § 47-830New buildings; complaints and appeals.
- § 47-831Omitted properties; void assessments; notice and appeal.
- § 47-832Subdivisions made during January, February, March, April, May, or June.
- § 47-833Unsubdivided tracts.
- § 47-834Reassessment or redistribution — Subdivisions; notice and appeal; validity.
- § 47-835Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor.
- § 47-836Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio.
- § 47-837Railroad companies — Baltimore and Ohio or Washington Terminal.
- § 47-838Railroad companies — Baltimore and Potomac.
- § 47-839Reassessment powers and duties of Mayor.
- § 47-840Valuation of federal property — Real estate included; return to Congress.
- § 47-841Valuation of federal property — Secretary of Interior to designate persons and regulations.
- § 47-842Historic property tax relief — Assessment of officially designated buildings.
- § 47-843Historic property tax relief — Eligibility.
- § 47-844Historic property tax relief — Agreements for maintenance and use of buildings.
- § 47-845.01Tax deferral — Bureau of National Affairs.
- § 47-845.02Tax deferral — Low-income property owners.
- § 47-845.03Tax deferral — Low-income senior property owners.
- § 47-845Tax deferral — Amount.
- § 47-846.01Deferral or forgiveness of property tax.
- § 47-846Tax deferral — Homeowner whose adjusted gross income exceeds $20,000.
- § 47-847Sale of tax delinquent property — Issuance of deed to District; redemption.
- § 47-848Sale of tax delinquent property — Transference of ownership.
- § 47-849Residential property tax relief — Definitions.
- § 47-850.01Residential property tax relief — Homestead deduction for cooperative housing associations.
- § 47-850.02Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit.
- § 47-850.03Residential property tax relief — Transfer of homestead to revocable trust.
- § 47-850.04Residential property tax relief — No homestead when multiple homesteads claimed.
- § 47-850Residential property tax relief — Homestead deduction for houses and condominium units.
- § 47-851Residential property tax relief — report on assessment changes for highest assessed properties.
- § 47-852Residential property tax relief—Report on exemptions and deductions
- § 47-853Residential property tax relief—Authorized annual adjustments
- § 47-854Residential property tax relief—Forms, procedures and regulations
- § 47-855Residential property tax relief—Applicability of provisions.
- § 47-856Residential property tax relief—Severability of provisions.
- § 47-857.01Tax abatements for new residential developments — Definitions.
- § 47-857.02Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
- § 47-857.03Tax abatements for new residential developments — Tax abatement for all new housing projects downtown.
- § 47-857.04Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area.
- § 47-857.05Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown.
- § 47-857.06Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in Housing Priority Area A.
- § 47-857.07Tax 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.
- § 47-857.08Tax 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.
- § 47-857.09Tax abatements for new residential developments — Abatement caps.
- § 47-857.09aTax abatements for new residential developments — Notice and appeal rights.
- § 47-857.10Tax abatements for new residential developments — Regulations.
- § 47-857.11Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions.
- § 47-857.12Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement.
- § 47-857.13Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.