D.C. Mun. Regs. tit. 9, r. 9-361

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

Rule 9-361 - SUPPLEMENTAL ASSESSMENTS

361.1

In addition to annual assessments of real property, as provided in §§ 305 through 312, the Deputy Chief Financial Officer shall conduct supplemental assessments to determine the estimated market value of real property twice a year:

(a) Between January 1st and June 30th; and

(b) Between July 1st and December 31st.

361.2

The Deputy Chief Financial Officer shall conduct a supplemental assessment to estimate the market value of the following:

(a) Real property, if since the last annual or supplemental assessment, it was erroneously omitted from the previous assessment roll or tax list;

(b) Real property, if since the last annual or supplemental assessment, it was not listed on the previous assessment roll or tax list;

(c) Real property where there is a change in the estimated market value as a result of damage or destruction of an improvement since the last annual or supplemental assessment;

(d) Real property, if since the last annual or supplemental assessment, a new improvement was constructed and completed; and

(1) The estimated market value of the real property changed by one hundred thousand dollars ($100,000) or more as a result of the new improvement; or

(2) A certificate of occupancy was issued;

(e) Real property, if since the last annual or supplemental assessment, an addition to an existing improvement or renovation of an existing improvement was completed; and

(1) The estimated market value of the real property changed by one hundred thousand dollars ($100,000) or more as a result of the addition or renovation; or

(2) A certificate of occupancy was issued;

(f) Real property, if since the last annual or supplemental assessment, construction is in progress; and

(1) At least sixty-five percent (65%) of the total estimated construction of the overall base structure has occurred and the estimated market value of the real property changed by one hundred thousand dollars ($100,000) or more as a result of the new construction; or

(2) A certificate of occupancy was issued; and

(g) Real property, if since the last annual or supplemental assessment, a conversion has occurred; and

(1) The estimated market value of the real property changed by one hundred thousand dollars ($100,000) or more as a result of the conversion; or

(2) A certificate of occupancy was issued.

361.3

The Deputy Chief Financial Officer shall revise the assessment roll and tax list to reflect the changes in the assessed value of real property resulting from each supplemental assessment.

D.C. Mun. Regs. tit. 9, r. 9-361

Final Rulemaking published at 40 DCR 8171 (November 19, 1993)