D.C. Mun. Regs. tit. 9, r. 9-2005

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 9-2005 - FILING OF A PETITION

2005.1

An owner within the definition of "owner" contained in D.C. Official Code § 47-802(5) (2012 Supp.), and hereinafter referred to as "petitioner," may appeal a proposed assessment, supplemental assessment, or classification for the upcoming tax year, or a decision on homestead, senior benefit eligibility, or any other determination on a matter under the jurisdiction of the Commission by filing a petition with the Commission in accordance with applicable law and this chapter.

2005.2

Except in the case of supplemental assessments (§ 2017.11 of this chapter) or as otherwise provided by law, all appeals of Notices of Final Determination issued by OTR or the Department of Consumer and Regulatory Affairs (DCRA) must be filed no later than forty-five (45) days after the date of the Notice.

2005.3

In any case in which an appeal involves a multiple-lot property, a separate petition shall be filed for each lot.

2005.4

The Commission may combine hearings on multiple petitions.

2005.5

A petition shall be filed by hand delivery or mailing by first class mail of an original petition with four (4) photocopies of the original to the Commission at 441 Fourth Street, N.W., Room 360N, Washington, DC 20001. A postmark, affixed by the United States Postal Service, shall be deemed the date on which the petition was filed.

2005.6

Each petition shall be on a form prescribed by the Commission and shall contain all of the information requested. At a minimum, the petition form shall require the following information:

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

(b) If the petitioner is not the owner, the petitioner's name, address, and telephone number;

(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); if petitioner is an agent, or an attorney, filing a petition on behalf of an owner, the petitioner must file a notarized agent authorization form, made available by the Commission, with the petition.

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

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

(f) The petitioner's estimated market value of the property in question, as estimated market value is defined in D.C. Official Code § 47-802(4) (2012 Supp.), together with a statement of the basis for that estimate.

2005.7

The petitioner shall file with the petition all information and evidence in support of his or her petition which exists at the time the petition is filed, including OTR's final decision and response given to the petitioner.

2005.8

If the property in question has been improved within two (2) years before the assessment date by new construction, remodeling, or rehabilitation, the petitioner shall submit a complete and detailed schedule of the actual costs of the improvement(s) with the petition.

2005.9

If the property is rented, the petitioner shall submit with the petition a schedule of income and expenses for each of the two (2) most recent calendar or fiscal years certified by the property manager or owner as being true and correct to the best of his or her knowledge and belief.

2005.10

The petition shall be certified by the petitioner as being true and correct to the best of the petitioner's knowledge and belief.

D.C. Mun. Regs. tit. 9, r. 9-2005

Final Rulemaking published at 45 DCR 24, 29 (January 2, 1998); as amended by Final Rulemaking published at 60 DCR 9888 (July 5, 2013)

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."

Authority: The Real Property Tax Appeals Commission Establishment Act of 2010, effective April 8, 2011 (D.C. Law 18-363; D.C. Official Code § 47-825.01 a(b)(2) (2012 Supp.)); as amended by the Real Property Tax Appeals Commission Establishment Act of 2012, effective July 13, 2012 (D.C. Law 19-155; 59 DCR 5590).