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District of Columbia Municipal Regulations

Chapter 9-3

D.C. Mun. Regs. tit. 9, ch. 3

Real Property Taxes

District of Columbia, Office of the Secretary

9-300General Provisions 9-301Submission of Proposed Real Property Tax Rates 9-302Establishment of Real Property Tax Rates 9-303Tax Rate and Burden Studies 9-304Assessment Areas and Assessment Studies 9-305Assessments 9-306Assessed Value 9-307Determination of Assessed Value 9-308Information to Be Provided by Property Owners 9-309Availability of Records 9-310Publication of Assessment Listings 9-311Notice to Taxpayers 9-312Information From District of Columbia Agencies 9-313Payment of Real Property Tax 9-314Privatized Tax Sale Research and Notification 9-315Tax Sale Costs 9-316Real Property Tax Sale Redemption and Tax Deed Issuance Rules 9-317Tax Sale Threshold 9-318Tax Deferral 9-319Special Deed Tax Sale 9-321Tax Relief for Historic Sites 9-322Exemption From Real Property Taxation 9-323Certificate of Occupancy Required to Maintain Exempt Status 9-324Annual Report on Exempt Real Property or Exempt Interest in or Use of Real Property 9-325Assessment of Unreported Exempt Real Property or Interest in or Use of Real Property 9-326Direct Payment in Lieu of Taxes - Low and Moderate Income Housing 9-327Taxation of Mixed Use Property 9-328Application for Mixed Use Classification 9-329Time Limitations and Extensions of Time 9-330Income and Expense Reporting by Owners of Income-producing Property 9-331Waiver of Penalty and Interest for Failure to File 9-332Time Limits for Filing Forms 9-333Confidentiality of Information 9-334The Income-expense Reporting Form 9-335Application for Lower Income Homeownership Exemption 9-336Fees 9-337Homestead Deduction and Senior Citizen/disabled Tax Relief 9-338[Reserved]9-339Special Rules for Cooperative Housing Associations 9-340Conflict of Interests 9-341July Tax Sale and Special Rules Regarding Nuisance Assessment Properties 9-342[Reserved]9-343[Reserved]9-344[Reserved]9-345[Reserved]9-346Determination of Assessed Value of Real Property Owned by a Cooperative Housing Association 9-347Information to Be Provided by a Cooperative Housing Association 9-348[Reserved]9-349[Reserved]9-350Real Property Reclassifications 9-351Credits or Refunds Due to Real Property Reclassifications 9-352Division or Combination of Lots 9-353Unimproved Real Property 9-354[Reserved]9-355[Reserved]9-356[Reserved]9-357[Reserved]9-358[Reserved]9-359[Reserved]9-360Supplemental Assessments: General Provisions 9-361Supplemental Assessments 9-362Determination of Assessed Value of Real Property with Construction in Progress 9-363Information to Be Provided by the Owner of Real Property 9-364Information to Be Provided by Owners of Real Property Where a Conversion Has Occurred 9-365Notice of Supplemental Assessment to the Real Property Owner 9-366Appeals 9-367Requirement to File Form Before Benefiting From Taxable Assessment as a Resale Restricted Property 9-368Discount Tax Sale and Sales to D.C. or Non-profits 9-370Electronic Forms 9-399Definitions