2006 FILING OF A PETITION

2006.1 A petitioner may appeal the amount of a proposed assessment for the upcoming tax year by filing a petition with the Board in accordance with applicable law.

2006.2 A petitioner may appeal the amount of a proposed supplemental assessment in accordance with applicable law.

2006.3 A separate petition form shall be filed for each lot.

2006.4 The Board has the right to combine hearings on multiple petitions.

2006.5 A petition is filed by hand delivery or mailing by first class mail an original petition and at least three (3) photocopies or carbon copies of the original to the Board of Real Property Assessments and Appeals, 441 Fourth Street, N.W., Room 430, Washington, D.C. 20001. The Board shall forward the completed petitions, by hand delivery, to the Office of Tax and Revenue at 441 Fourth Street, N.W. Room 450, Washington, D.C. 20001.

2006.6 Each petition shall be on the form prescribed by the Board and shall contain all of the information requested. At a minimum, the petition form used by the Board shall request the following information:

(a) The property owner's name, address, and telephone number;

(b) If different, the petitioner's name, address, and telephone;

(c) The basis on which the petitioner qualifies to file the petition (For example: owner, person legally or contractually obligated to pay the taxes, or duly authorized representative);

(d) An accurate identification of the property in question by square and lot number(s);

(e) A statement of the basis for the appeal and supporting documentation;

(f) The petitioner's estimated market value of the property in question, as estimated market value is defined in D.C. Code § 47-802(4), together with a statement of the basis for that estimate; and

(g) Any other information that the Board may deem necessary.

2006.7 The petition shall be certified by the petitioner as being true and correct to the best of his or her knowledge.

SOURCE: Final Rulemaking published at 45 DCR 24, 29 (January 2, 1998).