D.C. Mun. Regs. tit. 9, r. 9-313

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

Rule 9-313 - PAYMENT OF REAL PROPERTY TAX

313.1

Real property taxes are levied as of the beginning of every real property tax year. A payment of a tax year's real property tax made anytime during that tax year constitutes payment to be applied against such tax levy for the entire tax year, provided that any prior tax year's liability is first satisfied. Consequently, a payment applied to the current tax year or an earlier open period is not refundable, except to the extent that such payment exceeds all of the real property's outstanding tax liabilities, including its liability for the entire, current tax year's real property tax.

313.2

Notwithstanding Subsection 1 of this section, a payment of real property tax may, at the discretion of the DCFO, be refunded if the payment thereof is a result of a substantial error that would cause an injustice to the property owner; provided, that no refund shall be allowed to the extent that such refund shall create a delinquency for any half tax year or full tax year.

313.3

The tax bill shall include the following:

(a) The identity of the property by parcel or lot, and by square number;

(b) The amount of tax due; and

(c) The manner in which the tax is payable according to law.

313.4

If mailed, payment for real property taxes, business improvement district taxes and vault rents must be received at the address stated on the bill by the due date and in accordance with the payment instructions stated on the tax bill.

313.5

Payments of taxes or other charges levied or imposed under Chapters 8 or 10 of Title 47 (including possessory interest taxes), Business Improvement District (BID) taxes, or vault rents where the property or taxpayer is delinquent as to such tax, rent or charge, shall be applied to such delinquencies based on the date that each arose, beginning with the oldest such delinquency and ending with the current liability, until the payment is exhausted. The payment shall be applied to each such delinquency or liability in the following order: costs, penalties, interest, and the original amount of the tax, rent, or other charge.

313.6

(a) For purposes of D.C. Official Code §811(b), the terms "hotel" and "motel" mean a real property any part of which is classified for tax year 2020 as Class 2 Property under §47-813, is commercially improved and occupied, and is a hotel, motel, inn, or other place which is regularly used for the purpose of furnishing rooms, lodgings, or accommodations to transients.

(b) A hotel or motel, as defined herein, may pay its first half tax year 2020 real property tax installment through June 30, 2020, and such payment made by such date shall be timely, to the extent it brings the tax liability current. Penalty and interest owed for prior periods are unaffected by the Act. No payment may be designated to a particular period, and a payment is subject to the application of payments under this section. Further, a hotel or motel may not benefit from penalty and interest tax relief relating to sales and use taxes, as provided under D.C. Official Code § 47-4221(d).

(c) Possessory interest tax, owing by the lessee of immune or exempt government real property in lieu of real property tax, shall benefit from the same extension due date and under the same terms and limitations as real property tax owed by hotels and motels as defined under this subsection.

D.C. Mun. Regs. tit. 9, r. 9-313

Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975), 16 DCRR §§ 116, 137; as amended by Final Rulemaking published at 29 DCR 1908 (May 7, 1982); as amended by Final Rulemaking published at 48 DCR 11705 (December 28, 2001); amended by Final Rulemaking published at 65 DCR 2972 (3/23/2018); amended by Final Rulemaking published at 67 DCR 8456 (7/10/2020); amended by Final Rulemaking published at 70 DCR 13565 (10/13/2023)