D.C. Mun. Regs. tit. 9, r. 9-9903

Current through Register Vol. 72, No. 2, January 10, 2025

Rule 9-9903 - DEFINITIONS: REAL PROPERTY TAXES

9903.1

The definitions in this section shall apply to the provisions of Chapters 3 and 20 of this title.

Class One Property - in addition to the definition set forth in the Act, as amended (D.C. Code, 47-813), vacant real property which abuts improved residential real property which qualifies as Class One Property shall also be classified as Class One Property if that vacant property and the improved residential real property on which it abuts have common ownership. (27 DCR 708)

Class Two Property - in addition to the definition set forth in the Act, as amended (D.C. Code, 7-813), the following shall apply:

(a) Improved multi-family residential property (such as an apartment building) which contains more than five (5) dwelling units and is used exclusively for non-transient dwelling purposes shall also be classified as Class Two Property;

(b) Vacant real property which abuts improved residential real property which qualifies as Class Two Property shall also be classified as Class Two Property if that vacant property and the improved residential real property on which it abuts have common ownership. (27 DCR 708)

Class Three Property - in addition to the definition set forth in the Act (D.C. Code, 47-813), as amended by the Real Property Tax Rates for Tax Year 1986 and Classifications Amendment Act of 1985, effective November 19, 1985 (D.C. Law 6-51; 32 DCR 5681), Class Three Property shall include tourist homes. (33 DCR 4119)

Class Four Property - shall consist of:

(a) All improved real property which is not Class 1 Property, Class 2 Property, or Class 3 Property: and

(b) Unimproved real property which is not Class 1 Property, Class 2 Property, or Class 3 Property, if any of the following conditions exist:

(1) The District of Columbia Zoning Regulations do not allow the building of any structure on the unimproved real property as a matter of right;

(2) A building permit has been issued and is in effect as of July 1, 1990; or

(3) The unimproved real property is used as a parking lot and all necessary approvals for use as a parking lot have been obtained from the District. (33 DCR 4119 and 37 DCR 5128)

Class Five Property - shall consist of all unimproved real property that is not Class 1 Property, Class 2 Property, Class 3 Property, or Class 4 Property. For the purpose of Class 5 treatment only, property will be considered to be improved if it has located on it relatively permanently attached equipment for commercial purposes that makes the property otherwise unbuildable. Examples of this type of equipment include storage tanks, railroad tracks and transmittal towers. (37 DCR 5128)

Dwelling Unit - in addition to the 47-813), a. definition set forth in the Act, as amended (D.C. Code "dwelling unit" includes a residential garage or condominium parking space, whether that space is open or enclosed, which is actually used by the owner-occupant or occupant of the dwelling unit for the parking or storage of motor vehicles belonging to the owner-occupant or occupant, if the following criteria are met by that parking space:

(a) The parking space is located within the same structure as the dwelling unit, or is located on a lot which abuts or is adjacent to the dwelling unit; and

(b) The parking space has common ownership with the dwelling unit; and

(c) The parking space is used concurrently with the dwelling unit by the owner-occupant or occupant of the dwelling unit. (27 DCR 708 and 28 DCR 2161)

Hotel - a building or part of a building in which not less than thirty (30) habitable rooms or suites are reserved exclusively for transient guests who rent the rooms or suites on a daily basis and where meals, prepared in a kitchen or on the premises by the management or a concessionaire of the management, may be eaten in a dining room accommodating simultaneously not less than thirty (30) persons. The dining room shall be internally accessible from the lobby.

The term "hotel" shall not be interpreted to include apartment houses or private clubs. It shall, however, include establishments defined as motels in this chapter. The term "hotel" shall include any area within one (1) of the following categories:

(a) Commercial adjuncts - retail and service establishments customarily incidental and subordinate to hotel use, such as, restaurant, dining room, cocktail lounge, coffee shop, dry cleaning, laundry, pressing or tailoring establishment, florist shop, barber shop, beauty parlor, cigar or newsstand, and other similar uses;

(b) Exhibit space - floor area within a hotel primarily designed for the display and storage of exhibits for conferences, trade fairs, and similar group events;

(c) Function room - a room within a hotel used primarily to accommodate gatherings of hotel guests and visitors, such as meetings, banquets, and other group events;

(d) Guestroom areas - floor area within a hotel devoted to guestrooms or suites, including individual bathrooms, entrance foyers, corridors, elevators, stairs, floor pantries, and other space directly supportive of guestrooms. The main lobby, front desk, and hotel administrative offices are also included in guest room areas for purposes of pro-rating floor area between residential and non-residential uses in applicable zones; and

(e) Service areas - floor area within a hotel devoted to mechanical services and storage supportive of the hotel as a total entity, including boiler room, mechanical platforms, electrical, switchboard, workshops, and maintenance areas, storage areas, employee facilities (locker rooms, canteen, engineer's office), and similar uses. (33 DCR 4119)

Improvement - a building or other relatively permanent structure located on or attached to land. The term improvement does not include fences, residential storage sheds or other similar structures, or brick or stone walls. (37 DCR 5128)

Inn - a building or part of a building in which habitable rooms or suites are reserved exclusively for transient guests who rent those rooms or suites on a daily basis. Guest rooms or suites may include kitchens but central dining other than continental breakfast for guests is not allowed. Commercial adjuncts, function rooms and exhibit space as permitted in hotels shall not be allowed. The term "inn" shall not be interpreted to include motel, hotel, private club or apartment house. (33 DCR 4119)

Mixed Use Form - the words "mixed use form" refer to the form to be completed by an affected taxpayer setting forth the area in square feet, of each class of real property described herein and the total area in square feet, of all such classes and any other related or miscellaneous information sought by the Office. (27 DCR 708)

Mixed Use Property - the term mixed use property refers to the uses of real property in the District of Columbia which fall into more than one of the classes of real property defined in D.C. Code 47-813 and this section. (27 DCR 708).

Motel - a building containing non-connecting habitable rooms, suites or combinations of both, reserved exclusively for transient guests, with each room or suite having a private bath and at least one (1) private parking space, except as provided for in the Waterfront Districts in Chapter 9 and in the CR Districts in Chapter 6 of Title 11 DCMR, entitled Zoning. (33 DCR 4119)

Tourist Home - a building or part thereof which provides sleeping accommodations for temporary occupancy with no other services provided. (33 DCR 4119)

Transient 47-813,. - for purposes of D.C. Code as amended by the Real Property Tax Rates for Tax Year 1986 and Classifications Amendment Act of 1985, effective November 19, 1985 (D.C. Law 6-51; 32 DCR 5681), transient means a person who is merely sojourning in the District, including a person who is visiting for a few days, or comes to the District to perform some special service or attend some special event. Any person who is furnished accommodations for a period of ninety (90) consecutive days or more shall no longer be considered a transient but shall be considered a permanent resident of the hotel, motel or inn. (33 DCR 4119)

Reporting Period - the affected taxpayer's most recently completed calendar or fiscal year, whichever is applicable, at the time of submission of the mixed use form. (27 DCR 708)

Unimproved - without improvements. (37 DCR 5128)

D.C. Mun. Regs. tit. 9, r. 9-9903

Commissioner's Order 65-742, issued June 3, 1965, 11 DCR 295 (June 7, 1965); Section 1 of the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383 (February 12, 1976); as amended by Final Rulemaking published at 27 DCR 1324 (March 28, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 708 (February 15, 1980); by Final Rulemaking published at 28 DCR 2923 (June 26, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 2161 (May 15, 1981); by Final Rulemaking published at 30 DCR 1922, 1925 (April 29, 1983); by Final Rulemaking published at 33 DCR 4119, 4121 (July 11, 1986); and by Final Rulemaking published at 37 DCR 5128, 5132 (August 3, 1990)