2020 APPEAL DECISIONS AND NOTICES OF DECISIONS

2020.1 If the petitioner waives the right or fails to appear for a scheduled hearing, then the appeal may be decided by the Board or a two-member Panel as decided by the Chairperson.2020.2 Each appeal decision shall be based upon consideration of the entire record described in § 2018 or such lesser portion of the record as may be agreed upon by the petitioner and the Deputy Chief Financial Officer, and approved by the Board or Panel.2020.3 The Board or Panel shall raise or lower the proposed assessment of any real property for which a petition has been properly filed that it finds to be more than five percent above or below the estimated market value of that property.2020.4 The Board or Panel decision shall include an allocation of total assessed value between the improvements, if any, and the land.2020.5 In arriving at its determination, the Board or Panel shall consider the evidence in light of generally accepted principles of valuation and shall take into consideration principles of equalization of assessments of the same or substantially similar properties.2020.6 The Board or Panel shall accept any stipulation, agreed settlement, or consent order entered into by the petitioner and the Deputy Chief Financial Officer which has been forwarded to the Board, and which disposes of an appeal; provided the Board is satisfied that any stipulation was agreed to knowingly and voluntarily.2020.7 Every appeal decision by the Board or a Panel shall contain a detailed written statement of the basis for the decision.2020.8 Every appeal decision by the Board or a Panel shall be signed by each member who participated in the review and decision of the appeal and shall indicate whether the participating member agreed with or dissented from the decision.2020.9 In the case of an appeal of a regular annual proposed assessment, the Board or Panel shall render its decision and notify the petitioner and the Deputy Chief Financial Officer in accordance with applicable law.2020.10 In the case of an appeal of a supplemental assessment conducted between January 1st and June 30th, the Board or Panel shall render its decision and notify the petitioner and the Deputy Chief Financial Officer in accordance with applicable law.2020.11 In the case of an appeal of a supplemental assessment conducted between July 1st and December 31st, the Board or Panel shall render its decision and notify the petitioner and the Deputy Chief Financial Officer in writing in accordance with applicable law.2020.12 Written notices of decisions shall be sent as provided in § 2010.2 unless the petitioner or the Deputy Chief Financial Officer requests otherwise, and shall state the following, on the instruction page of the appeal form:- (a) 'The petitioner has the right to appeal an adverse decision of the Board or Panel to the Superior Court of the District of Columbia.'; and

- (b) 'Payment of all real property taxes, together with interest and penalties (if applicable), is a prerequisite to an effective appeal to Superior Court.'2020.13 Every decision by the Board or a Panel shall be maintained by the Board for three years and shall be made available for public examination and photocopying at the expense of the requester subject to the confidentiality of information as provided by D.C. Code § 47-821 (d)(2).

SOURCE: Final Rulemaking published at 45 DCR 24, 37 (January 2, 1998).