District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-842: Historic property tax relief — Assessment of officially designated buildings.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 8. Real Property Assessment and Tax.
Subchapter II. Authority and Procedure to Establish Real Property Tax Rates.

For certain officially designated historic buildings in the District, the Mayor shall, in addition to assessing at full market value, assess land and improvement on the basis of current use and structures of the buildings, which latter assessment, if it is less than full market value, shall be the basis of tax liability to the District.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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