GroundRules
Browse District of Columbia
Read the original sections, or search by topic.
- D.C. Code § 47-821 · Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners.
- D.C. Code § 47-822 · Assessments — Person in whose name assessment made; address and number to be used.
- D.C. Code § 47-823 · Assessments — Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values.
- D.C. Code § 47-824 · Assessments — Notice to taxpayer; contents.
- D.C. Code § 47-825 · Assessments — Board of Equalization and Review.
- D.C. Code § 47-825.01 · Board of Real Property Assessments and Appeals.
- D.C. Code § 47-825.01a · Real Property Tax Appeals Commission.
- D.C. Code § 47-825.02 · Public Advocate for Assessments and Taxation.
- D.C. Code § 47-825.03 · Applicability of certain provisions; hearings open to public.
- D.C. Code § 47-826 · Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses.
- D.C. Code § 47-827 · Class actions.
- D.C. Code § 47-828 · Violations of assessment provisions.
- D.C. Code § 47-829 · Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.
- D.C. Code § 47-830 · New buildings; complaints and appeals.
- D.C. Code § 47-831 · Omitted properties; void assessments; notice and appeal.
- D.C. Code § 47-832 · Subdivisions made during January, February, March, April, May, or June.
- D.C. Code § 47-833 · Unsubdivided tracts.
- D.C. Code § 47-834 · Reassessment or redistribution — Subdivisions; notice and appeal; validity.
- D.C. Code § 47-835 · Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor.
- D.C. Code § 47-836 · Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio.
- D.C. Code § 47-837 · Railroad companies — Baltimore and Ohio or Washington Terminal.
- D.C. Code § 47-838 · Railroad companies — Baltimore and Potomac.
- D.C. Code § 47-839 · Reassessment powers and duties of Mayor.
- D.C. Code § 47-840 · Valuation of federal property — Real estate included; return to Congress.
- D.C. Code § 47-841 · Valuation of federal property — Secretary of Interior to designate persons and regulations.
- D.C. Code § 47-842 · Historic property tax relief — Assessment of officially designated buildings.
- D.C. Code § 47-843 · Historic property tax relief — Eligibility.
- D.C. Code § 47-844 · Historic property tax relief — Agreements for maintenance and use of buildings.
- D.C. Code § 47-845 · Tax deferral — Amount.
- D.C. Code § 47-845.01 · Tax deferral — Bureau of National Affairs.
- D.C. Code § 47-845.02 · Tax deferral — Low-income property owners.
- D.C. Code § 47-845.03 · Tax deferral — Low-income senior property owners.
- D.C. Code § 47-846 · Tax deferral — Homeowner whose adjusted gross income exceeds $20,000.
- D.C. Code § 47-846.01 · Deferral or forgiveness of property tax.
- D.C. Code § 47-847 · Sale of tax delinquent property — Issuance of deed to District; redemption.
- D.C. Code § 47-848 · Sale of tax delinquent property — Transference of ownership.
- D.C. Code § 47-849 · Residential property tax relief — Definitions.
- D.C. Code § 47-850 · Residential property tax relief — Homestead deduction for houses and condominium units.
- D.C. Code § 47-850.01 · Residential property tax relief — Homestead deduction for cooperative housing associations.
- D.C. Code § 47-850.02 · Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit.
- D.C. Code § 47-850.03 · Residential property tax relief — Transfer of homestead to revocable trust.
- D.C. Code § 47-850.04 · Residential property tax relief — No homestead when multiple homesteads claimed.
- D.C. Code § 47-851 · Residential property tax relief — report on assessment changes for highest assessed properties.
- D.C. Code § 47-852 · Residential property tax relief—Report on exemptions and deductions
- D.C. Code § 47-853 · Residential property tax relief—Authorized annual adjustments
- D.C. Code § 47-854 · Residential property tax relief—Forms, procedures and regulations
- D.C. Code § 47-855 · Residential property tax relief—Applicability of provisions.
- D.C. Code § 47-856 · Residential property tax relief—Severability of provisions.
- D.C. Code § 47-857.01 · Tax abatements for new residential developments — Definitions.
- D.C. Code § 47-857.02 · Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
- D.C. Code § 47-857.03 · Tax abatements for new residential developments — Tax abatement for all new housing projects downtown.
- D.C. Code § 47-857.04 · Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area.
- D.C. Code § 47-857.05 · Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown.
- D.C. Code § 47-857.06 · Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in Housing Priority Area A.
- D.C. Code § 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.
- D.C. Code § 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.
- D.C. Code § 47-857.09 · Tax abatements for new residential developments — Abatement caps.
- D.C. Code § 47-857.09a · Tax abatements for new residential developments — Notice and appeal rights.
- D.C. Code § 47-857.10 · Tax abatements for new residential developments — Regulations.
- D.C. Code § 47-857.11 · Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions.
- D.C. Code § 47-857.12 · Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement.
- D.C. Code § 47-857.13 · Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility.
- D.C. Code § 47-857.14 · Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting.
- D.C. Code § 47-857.15 · Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps.
- D.C. Code § 47-857.16 · Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules.
- D.C. Code § 47-858.01 · Tax abatements for homeowners in enterprise zones — Definitions.
- D.C. Code § 47-858.02 · Tax abatements for homeowners in enterprise zones — Requirements for tax abatement.
- D.C. Code § 47-858.03 · Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone.
- D.C. Code § 47-858.04 · Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone.
- D.C. Code § 47-858.05 · Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement.
- D.C. Code § 47-859.01 · Tax abatements for new residential developments in NoMA — Definitions.
- D.C. Code § 47-859.02 · Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
- D.C. Code § 47-859.03 · Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA.
- D.C. Code § 47-859.04 · Tax abatements for new residential developments — Abatement caps.
- D.C. Code § 47-859.04a · Tax abatements for new residential developments — Notice and appeal rights.
- D.C. Code § 47-859.05 · Tax abatements for new residential developments — Rules.
- D.C. Code § 47-860 · Tax abatement for affordable housing in high-need affordable housing areas.
- D.C. Code § 47-860.01 · Tax abatements for housing in downtown – Definitions.
- D.C. Code § 47-860.02 · Tax abatements for housing in downtown – Requirements.
- D.C. Code § 47-860.02a · Tax abatements for housing in downtown – Exemptions.
- D.C. Code § 47-860.03 · Tax abatements for housing in downtown – Abatement period and caps.
- D.C. Code § 47-860.04 · Tax abatements for housing in downtown – Rules.
- D.C. Code § 47-861 · Violations.
- D.C. Code § 47-861.01 · Tax abatements for the redevelopment of vacant and blighted commercial properties – Definitions.
- D.C. Code § 47-861.02 · Tax abatements for the redevelopment of vacant and blighted commercial properties – Requirements.
- D.C. Code § 47-861.03 · Tax abatements for the redevelopment of vacant and blighted vacant commercial properties – Abatement period, abatement amount, and caps.
- D.C. Code § 47-861.04 · Tax abatements for the redevelopment of vacant and blighted commercial properties – Rules.
- D.C. Code § 47-862 · Rules and regulations for tax deferral provisions.
- D.C. Code § 47-863 · Reduced tax liability for property owners over age 65 and for property owners with disabilities; rules.
- D.C. Code § 47-864 · Owner-occupant residential tax credit.
- D.C. Code § 47-864.01 · Owner-occupant residential tax credit (conditional).
- D.C. Code § 47-865 · Tax abatement for preservation of section 8 housing in qualified areas.
- D.C. Code § 47-866 · Tax abatement for improvements to section 8 and other affordable housing.
- D.C. Code § 47-867 · Public charter school real property tax rebate.
- D.C. Code § 47-868 · Reduced tax liability for certain urban farms.
- D.C. Code § 47-869 · Performing arts venue real property tax rebate.
- D.C. Code § 47-870 · Central Washington activation projects— temporary tax abatement – Definitions.
- D.C. Code § 47-870.01 · Central Washington activation projects— temporary tax abatement – Requirements.
- D.C. Code § 47-870.02 · Central Washington activation projects— temporary tax abatement – Rules.
- D.C. Code § 47-871 · Definitions.