Subchapter II - AUTHORITY AND PROCEDURE TO ESTABLISH REAL PROPERTY TAX RATES

Section 47-811 - Levy and disposition of tax; payment; penalty for nonpayment
Section 47-811.01 - Real property tax amnesty. [Repealed]
Section 47-811.02 - Overpayment; credit or refund; interest
Section 47-811.03 - Real property tax abatement for certain commercial properties
Section 47-811.04 - Abatement of penalty and interest; compromise
Section 47-812 - Establishment of rates
Section 47-813 - Classes of property
Section 47-814 - Rules and regulations
Section 47-815 - Submission of estimated assessment roll
Section 47-816 - Submission on exempt property
Section 47-817 - Comparison of rates and burdens
Section 47-818 - Adoption of enumerated reports as comparison. [Repealed]
Section 47-818.01 - Adoption of enumerated reports as comparison
Section 47-819 - Compilation and publication of comparisons
Section 47-820 - Assessments - Estimated assessment roll; frequency of assessments
Section 47-820.01 - Assessments - Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules
Section 47-820.02 - Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules
Section 47-821 - Assessments - General duties of Mayor; appointment of assessors; submission of information by property owners
Section 47-822 - Assessments - Person in whose name assessment made; address and number to be used
Section 47-823 - Assessments - Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values
Section 47-824 - Assessments - Notice to taxpayer; contents
Section 47-825 - Assessments - Board of Equalization and Review. [Repealed]
Section 47-825.01 - Board of Real Property Assessments and Appeals. [Repealed]
Section 47-825.01a - Real Property Tax Appeals Commission
Section 47-825.02 - [Repealed]
Section 47-825.03 - Applicability of certain provisions; hearings open to public
Section 47-826 - Assessments - Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses. [Repealed]
Section 47-827 - Class actions
Section 47-828 - Violations of assessment provisions
Section 47-829 - Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals
Section 47-830 - New buildings; complaints and appeals
Section 47-831 - Omitted properties; void assessments; notice and appeal
Section 47-832 - Subdivisions made during January, February, March, April, May, or June
Section 47-833 - Unsubdivided tracts
Section 47-834 - Reassessment or redistribution - Subdivisions; notice and appeal; validity
Section 47-835 - Reassessment or redistribution - Powers and duties of Department of Finance and Revenue and Assessor
Section 47-836 - Railroad companies - Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio
Section 47-837 - Railroad companies - Baltimore and Ohio or Washington Terminal
Section 47-838 - Railroad companies - Baltimore and Potomac
Section 47-839 - Reassessment powers and duties of Mayor
Section 47-840 - Valuation of federal property - Real estate included; return to Congress
Section 47-841 - Valuation of federal property - Secretary of Interior to designate persons and regulations
Section 47-842 - Historic property tax relief - Assessment of officially designated buildings
Section 47-843 - Historic property tax relief - Eligibility
Section 47-844 - Historic property tax relief - Agreements for maintenance and use of buildings
Section 47-845 - Tax deferral - Amount
Section 47-845.01 - Tax deferral - Bureau of National Affairs
Section 47-845.02 - Tax deferral - Low-income property owners
Section 47-845.03 - Tax deferral - Low-income senior property owners
Section 47-846 - Tax deferral - Homeowner whose adjusted gross income exceeds $20,000. [Repealed]
Section 47-846.01 - Deferral or forgiveness of property tax
Section 47-847 - Sale of tax delinquent property - Issuance of deed to District; redemption
Section 47-848 - Sale of tax delinquent property - Transference of ownership
Section 47-849 - Residential property tax relief - Definitions
Section 47-850 - Residential property tax relief - Homestead deduction for houses and condominium units
Section 47-850.01 - Residential property tax relief - Homestead deduction for cooperative housing associations
Section 47-850.02 - Residential property tax relief - One-time filing, notification of change in eligibility, liability for tax, audit
Section 47-850.03 - Residential property tax relief - Transfer of homestead to revocable trust
Section 47-850.04 - Residential property tax relief - No homestead when multiple homesteads claimed
Section 47-851 - Residential property tax relief - report on assessment changes for highest assessed properties. [Repealed]
Section 47-852 - Residential property tax relief-Report on exemptions and deductions [Repealed]
Section 47-853 - Residential property tax relief-Authorized annual adjustments [Repealed]
Section 47-854 - Residential property tax relief-Forms, procedures and regulations [Repealed]
Section 47-855 - Residential property tax relief-Applicability of provisions. [Repealed]
Section 47-856 - Residential property tax relief-Severability of provisions. [Repealed]
Section 47-857.01 - Tax abatements for new residential developments - Definitions
Section 47-857.02 - Tax abatements for new residential developments - Requirements for tax abatements for new residential developments
Section 47-857.03 - Tax abatements for new residential developments - Tax abatement for all new housing projects downtown
Section 47-857.04 - Tax abatements for new residential developments - Tax abatement for all new housing projects in Housing Priority Area
Section 47-857.05 - Tax abatements for new residential developments - Tax abatement for new, mixed-income housing projects downtown
Section 47-857.06 - Tax abatements for new residential developments - Tax abatement for new, mixed-income housing projects in Housing Priority Area A
Section 47-857.07 - Tax abatements for new residential developments - Tax abatement for new, mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia
Section 47-857.08 - Tax abatements for new residential developments - Tax abatement for new, very mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia
Section 47-857.09 - Tax abatements for new residential developments - Abatement caps
Section 47-857.09a - Tax abatements for new residential developments - Notice and appeal rights
Section 47-857.10 - Tax abatements for new residential developments - Regulations
Section 47-857.11 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods - Definitions
Section 47-857.12 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods - Requirements for tax abatement
Section 47-857.13 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods - Application and certification of eligibility
Section 47-857.14 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods - Annual reporting
Section 47-857.15 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods - Abatement caps
Section 47-857.16 - Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods - Rules
Section 47-858.01 - Tax abatements for homeowners in enterprise zones - Definitions
Section 47-858.02 - Tax abatements for homeowners in enterprise zones - Requirements for tax abatement
Section 47-858.03 - Tax abatements for homeowners in enterprise zones - Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone
Section 47-858.04 - Tax abatements for homeowners in enterprise zones - Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone
Section 47-858.05 - Tax abatements for homeowners in enterprise zones - Applicability date; Mayoral certification; computation of abatement
Section 47-859.01 - Tax abatements for new residential developments in NoMA - Definitions
Section 47-859.02 - Tax abatements for new residential developments - Requirements for tax abatements for new residential developments
Section 47-859.03 - Tax abatements for new residential developments - Tax abatement for all new housing projects in NoMA
Section 47-859.04 - Tax abatements for new residential developments - Abatement caps
Section 47-859.04a - Tax abatements for new residential developments - Notice and appeal rights
Section 47-859.05 - Tax abatements for new residential developments - Rules
Section 47-860 - Tax abatement for affordable housing in high-need affordable housing areas
Section 47-860.01 - Tax abatements for housing in downtown - Definitions
Section 47-860.02 - [Effective Until 11/21/2024] Tax abatements for housing in downtown-Requirements
Section 47-860.02 - [Effective 11/21/2024] Tax abatements for housing in downtown-Requirements
Section 47-860.02a - Tax abatements for housing in downtown - Exemptions
Section 47-860.03 - [Effective Until 11/21/2024] Tax abatements for housing in downtown - Abatement period and caps
Section 47-860.03 - [Effective 11/21/2024] Tax abatements for housing in downtown - Abatement period and caps
Section 47-860.04 - Tax abatements for housing in downtown - Rules